Actually he waffled a bit on recomputing returns already filed with unemployment included in income.  He said IRS would notify everyone, including the Committee, if it turned out not to be possible.  And he mentioned, somewhat mysteriously, that determining the exclusion on joint returns might be an issue. 

So here's a question for Lisa, who prepares joint returns in a community-property state.  You have one spouse with $18,000 of unemployment on a 1099-G.  Is that $9,000 apiece as community income?  What would you do?  What do you think IRS will do?  They don't even know where the taxpayers lived all year.  Could have moved to California in January 2021.