1. You made last year so special for me. It is my greatest wish that this coming year be special for you.

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Why is 'be' used in the last sentence? Can't we use 'will be' instead of 'be'?

In that clause that begins with "that" the verb needs to be in the subjunctive. That's why it's "be" instead of "will be." It's a wish, not a reality ... not even a future reality.

https://www.englishclub.com/grammar/subjunctive.htm

The word "be" is used in the last sentence to construct the sentence in the subjunctive mood. The subjunctive mood is typically used to express a desire, a wish, a hypothetical situation, or an unreal condition. In this case, using "be" instead of "will be" adds a sense of uncertainty or possibility to the statement.

Using "will be" instead of "be" would change the meaning of the sentence. If we say "It is my greatest wish that this coming year will be special for you," it implies a certainty or a prediction that the year will indeed be special. However, by using "be," the speaker is expressing a wish or a desire for the year to be special, without claiming to know whether or not it will actually happen.

So, while both "be" and "will be" are grammatically correct, the choice to use "be" in this context reflects the speaker's intention to convey a wish or desire rather than a certainty.