Probably not.
As you said, if you took the Standard Deduction and did not use the Self Employed Health Insurance deduction, it is not reported as a 'recovery' for those deductions.
As for the Premium Tax Credit, in MOST cases the total amount of insurance does NOT affect the Premium Tax Credit (the "Second Lowest Cost Silver Plan" is the main component), so this 'rebate' would usually not affect that credit.
The only time when the cost of your insurance does affect the Premium Tax Credit is when the total Premium Tax Credit is MORE than the total cost of insurance, then Premium Tax Credit is limited to the amount of insurance you paid. So if the MLR Rebate lowers the total cost of your insurance to LESS than what you received for a Premium Tax Credit (Line 24 of Form 8962), that is the only time it could hypothetically change the credit. However, I have not seen any IRS guidance for this, so it may not actually affect anything.
