Received a Health Insurance Subsidy AND Unemployment in 2021?

For 2021 only!  Any family which receives unemployment income in 2021 will effectively get free health insurance if they purchased their 2021 health insurance through (the Federal Health Insurance Marketplace).  A special rule effective for only the 2021 tax year provides that any taxpayer who has received, or been approved to receive, unemployment compensation for any week beginning during 2021 will be deemed to have total 2021 household income of 133% of the Federal Poverty Level for purposes of calculating the Premium Tax Credit.  This, in effect, gives that family the largest health insurance subsidy allowed under the Obamacare rules for 2021 (i.e. the Federal government will pay all of their health insurance for the year).