S&P 500 Index Fund/ETF No Distributions

Does anyone know whether there is a LOW COST Index Fund or ETF that tracks the S&P 500 but does NOT make distributions. Instead income generated from the stocks gets reinvested and the investor’s gain is only the capital gain?

I see that the Vanguard ETFs (eg VOO) and Mutual Funds make quarterly distributions but I was wondering whether there are any options to invest in one that only generate a capital gain and avoids the potentially higher taxed income which the investor does not need.

SPLX baby all in