Tax regulation provisions that are specific to a year, are specific to a year. Provisions like these don't "carry over."

Have you investigated amending? There are some new provisions, and older existing provisions, which will allow the refund to be processed, even from tax year 2020:

https://www.irs.gov/forms-pubs/notice-2023-21-makes-more-taxpayers-eligible-for-a-credit-or-refund-i...