The way I read the IRS notice, is it just waves the penalty for under estimating the tax liability for the year because of excessive ACA subsidies. People would still have to pay back excessive subsidy payments.
I suspect that repayments will be due in full soon after the 2016 election.
It is also my understanding that if you don’t pay back the subsidies...they won’t do anything to you anyway.
They just wait until you die and comeback against the estate and the children to take restitution.