A lot of people will now need help filing their taxes or will file incorrectly if they do it themselves (the forms are ridiculous). To hear general talk around the water cooler, among acquaintances, etc., many many people use that tax refund as a savings, vacation, big purchase, catch-up-bills-after-Christmas slush fund (silly people - letting the gov’t have their money all year for free). They file early and all but camp out waiting for that refund ..... refiling or waiting is going to make them SO mad and upset, far more than just being mandated to buy insurance. For those that have to pay back subsidies, they’ll be heading for the tar & feathers.
Or expecting the EITC to pay for various bills, only to see it vanish in penalties.