Why wouldn’t the self employed be treated like everyone else. If you don’t have to pay back 100% of what you might owe why would you want to pay back anything to get back a deduction worth 30% or so of the amount you pay back? A self employed person shouldn’t pay anything back either. The IRS shouldn’t read anything into the congressional intent. No one should file an 8962 for 2020. The feds already have the 1095-A. Sorry. Just eliminate the form and be done with it.
