Thank you for your reply!!

Well, yep just checked the IRS pub:

Line 4
Check the box to indicate your state of residence in 2021. Enter
on line 4 the amount from Table 1-1, 1-2, or 1-3 that represents
the federal poverty line for your state of residence for the family
size you entered on line 1 of Form 8962. (For 2021, the 2020
federal poverty lines are used for this purpose and are shown
below.)

I thought I remembered this from years past. But thought I remembered incorreclty.  But it is in the Pub.  But let's think this through Form 8962 is based on the previous year's level (2020) and the subsidy applied for in 2021 is based on 2022 expected income.  It doesn't seem to make sense to use prior year levels.  

Nevertheless, it is what it is.