✅ How can I improve this code?

public async Task<GetNotesByTagsQueryResult> Handle(GetNotesByTagsQuery query, CancellationToken ct)
    {
        var notes = new List<GetNotesByTagsQueryResultItem>();
        
        foreach (var excludedTag in query.ExcludedTags)
        {
            foreach (var includedTag in query.IncludedTags)
            {
                notes = await _db.Notes
                    .Where(n => n.Tags.Contains(includedTag) && !n.Tags.Contains(excludedTag))
                    .ProjectToType<GetNotesByTagsQueryResultItem>()
                    .Distinct()
                    .ToListAsync(ct);
            }
        }

        return new GetNotesByTagsQueryResult { Notes = notes };
    }