Incorporation is doctrine, not law
Incorporation of the Bill of Rights is a doctrine established by the Supreme Court to meet the requirements of the Fourteenth Ammendment. The relevant portion of the 14th is:
No State shall make or enforce any law which shall abridge the
privileges or immunities of citizens of the United States; nor shall
any State deprive any person of life, liberty, or property, without
due process of law; nor deny to any person within its jurisdiction the
equal protection of the laws.
Courts came to view this as guaranteeing the protections of the Bill of Rights at all levels of government. They did this, however, piecemeal, applying specific cases and deciding individually that specific portions of the Bill of Rights were bound by due process.
The words of most of the Bill of Rights "Congess shall..." have come to be understood as not allowing any government action to remove these rights from the populace. This means executive and judicial actions, and lower government bodies, not just Congress.
The orignal Bill of Rights was a restriction on a powerful federal government by wary states. The incorporation of lower goverment entities into its requirements was a slow process, with many portions only granted well into the 20th century.
https://www.law.cornell.edu/wex/incorporation_doctrine