When they are talking about overpayment of unemployment taxes, is that for people who receive md unemployment????

People who received unemployment and filed with TurboTax before Feb 23, 2021 paid income tax on their first $10,200 of unemployment benefits.  But the law changed in February and the first $10,200 was declared exempt.  So people who filed earlier and paid the tax are being reimbursed for that overpayment.

So yes. Only people who received unemployment.