By "Health Insurance Premium Rebate", do you mean the amount that the Marketplace sends to the insurance company to help pay your insurance premiums?
If so, then no.
This is described as the Premium Tax Credit, and if you were allowed that amount (this is not known until the end of the year when you do your return), then it is not reported as income. However, if you were given too much, it is taken out of your refund.
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