The American Rescue Plan Act of 2021 (P.L. 117-2; H.R. 1319; 3/11/21) provides a variety of financial and other relief for COVID-19 problems. Most of the changes are only for 2021. At least two are for 2020 and mean that the IRS has to update forms and computer systems and get information out to taxpayers quickly including what to do if you already filed your return. These two changes for 2020: $10,200 of unemployment compensation receivd in 2020 is non-taxable if the taxpayer's AGI is under $150,000 (if MFJ and both spouses received such comp, each get to exclude up to $10,200). [IRS guidance of 3/12/21] Not having to repay an advance Premium Tax Credit if the individual's income turns out to be over 400% of the federal poverty line.