What Law/regulation Caps the Tax Credit that I Must Pay Back at $300?

I received more tax credit towards my health insurance premium.



I understand that I must pay back the difference. However, based on my income, it appears that there is a $300 cap on what I need to pay back.



I'm new here, so I can't post URLs, but if you google this , you'll see what I'm talking about:



[B][I][U]cap on the amount of advance credits that individuals and families must pay back[/U][/I][/B]



After I file my 2014 taxes, which agency (IRS or Healthcare.gov) will bill me the $300? What if they bill me for the whole $1000(for example)? In case I need to prove to them that I shou

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