Thanks for posting this. First I had heard of this. I had a higher AGI in 2019 than in 2018, so if I file for 2019 I'll get less. I was planning on finalizing and filing my tax return today, but now I'll wait for a couple more weeks. I was planning on filing now so the amount I got would be closer to the final 2020 calculation.
Between RMDs and IRA withdrawals, I have several clients for whom these provisions may affect.
Keep in mind that since this is treated as a 2020 refundable credit, the tax treatment will depend on your actions this year.
And there are several small rules concerning pulling out money from your IRAs AND 401k (big change), but that it still requires that we pay it back within three years.