Here is info in PUB 17
ARP expanded the PTC by elimi-
nating the limitation that a taxpay-
er's household income may not ex-
ceed 400% of the federal poverty
line and generally increases the
credit amounts. In addition, in
2022, if you receive unemployment
compensation, you are generally
eligible to claim the PTC if you
meet the other requirements. For
more information, see Pub. 974
and Form 8962 and its instructions.
