After you file

I just read THE AMERICAN RESCUE PLAN ACT 2021 - FINAL TEXT,  in the PREMIUM TAX CREDIT PART says clearly that waives to pay back  excess advance premium for 2020.  You are a tax expert and you answered Wayne Persutte the opposite. Can you explain why?? or send a link where state what you argue.

 

Here is what the PLAN ACT says:

Waives the requirement for taxpayers to pay back excess advance premium tax credits to the IRS for the 2020 tax year. ACA marketplace enrollees receive APTCs, which are based on their annual income and lower the amount they pay monthly throughout the plan year."