Bill,
Several recent sources on the Internet state: "The American Rescue Plan makes significant changes to bolster the ACA and improve marketplace access and affordability by. . . Preventing taxpayers who misestimated their income in 2020 from having to repay excess premium tax credits at tax time." https://www.healthaffairs.org/do/10.1377/hblog[phone number removed]37/full/
Another source stated: "In tax year 2020, individuals receiving tax credits will not be required to reconcile premium tax credits if their annual income increases during the year." https://www.jdsupra.com/legalnews/congress-passes-american-rescue-plan-9599956/
If I understand you correctly, your view is that these recent sources are wrong?
