My 24yr old son’s income and taxes if I include him on my ACA insurance???

How does my 24 yr old son’s income come into play on my taxes if I include him on ACA Medical Insurance. Backstory, my husband dies earlier this year. I am signing up for ACA insurance. My son graduated from college in May, but has not found a full time job as of yet. He is working part time, and has been on my ACA insurance this year. I know I can keep him on until he turns 26 if he does not have insurance through a job. I was originally going to have him sign up for his own policy so I wouldn’t have to change it in the middle of the year if he got a job, but the only plans he can afford have outrageous deductibles. I can get a decent plan with a low deductible even with him on my policy for a good price with my subsidy. My question is, how does his income come into play when I do my taxes for the 2023 tax year? He possibly will get a contract job, and we will have to adjust the income at healthcare . gov which is fine. I do my own taxes, and when / if he gets a job, he will most definitely make more than me, even with a contract job. I am not sure how that works since he is my son, and not someone I usually include with income on my taxes.