Retirement tax questions

There is another area that the unemployment earnings will go on. Next page.

 

But I have another question.  In 2020 the unemployment earning would funnel to the schedule 1 and there was an allowance of $10,200 that left the balance taxable.  Are the 2021 unemployment monies  does not have an allowance so the entire payment is being taxable.  Is this correct?  This is not logical since part of the monies was pua.  Why not have the same condition as 2020?