Do babies need tummy time?

My son is 3 months old. He’s got great neck strength and decent control, but he refuses to try on tummy time. My daughter was already trying to lift her torso off the ground by this point and did head wobble at all. I’ve tried getting him interested in mirrors and flashy toys with music and by talking to him, but he’ll just chew on his hands for a minute and then cry until I pick him up without attempting to lift his head. But he’ll sit upright if I hold him or put him in the bumbo seat. I’m worried because he’s very close to rolling from his back to his tummy and I’m concerned about his arm strength and not being able to roll back from his tummy to his back. Any suggestions to get him more active on tummy time or maybe another exercise that’ll simulate the experience for strengthening his muscles to do as well? Thanks in advance.