Toyota calls it a Desert Air Intake, but it’s a snorkel. Only available on the top of the line 2019 TRD Pro. As Toyota says:
The most eye-catching of the Tacoma upgrades, no doubt, is the available all-new TRD Desert Air Intake. Designed to sustain consistent off-road performance no matter how silty or dirty the terrain gets, the TRD Desert Air Intake takes the 278-horsepower 3.5L V6 engine’s air intake away from dust that hovers inside the wheel well (where traditional air intakes are located) during off-road operation. This allows for air ingestion to occur in a cleaner space above the windshield, therefore, helping to benefit filter longevity and, ultimately, engine health.