Though true in most states, this is technically inaccurate as one can apply APTC towards dental plans if supported by the state or federal exchange through which one enrolls in their plan. There are additional requirements that need to be met, but it is possible. That said, the value applied would be provided on individual's 1095A form provided by the exchange, when applicable, so there's no additional work required on behalf of the enrolled party.
For what it is worth, I believe MN is the only state that currently supports this requirement, and would not apply to past tax filings. Earliest this would come into play would be when filing 2020 taxes.
