The law says
‘‘(1) IN GENERAL.—In the case of any taxable year beginning
in 2020, if the adjusted gross income of the taxpayer for such
taxable year is less than $150,000, the gross income of such
taxpayer shall not include so much of the unemployment compensation
received by such taxpayer (or, in the case of a joint
return, received by each spouse) as does not exceed $10,200.
When filing MFJ, "taxpayer" means the entire tax return, when filing MFS, each spouse is a "taxpayer". So the limit is applied per taxpayer and not per household, if you file MFS.
