As of my last knowledge update in January 2022, the Affordable Care Act (ACA) sets limits on the amount of APTC that must be repaid if the taxpayer's income exceeds a certain threshold. The repayment limits are based on the taxpayer's income as a percentage of the FPL. For a single taxpayer at 275% of the FPL, the repayment limit is capped at $300 for incomes below 300% of the FPL for the 2023 tax year. Since the taxpayer's APTC repayment is $2,500, but the limit is $300, the taxpayer will repay the lower amount, which is $300