II 

118TH CONGRESS 

1ST SESSION S. 1018 

To extend the statute of limitations for fraud by individuals under the 

COVID–19 unemployment programs. 

IN THE SENATE OF THE UNITED STATES 

MARCH 28, 2023 

Mr. MARSHALL (for himself, Mrs. BLACKBURN, Mr. BRAUN, Ms. ERNST, Mr. 

CRAMER, and Mr. SCOTT of Florida) introduced the following bill; which 

was read twice and referred to the Committee on Finance 

A BILL 

To extend the statute of limitations for fraud by individuals 

under the COVID–19 unemployment programs. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Pandemic Unemploy5 ment Fraud Recoupment Act’’. 


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1 SEC. 2. EXTENSION OF THE STATUTE OF LIMITATIONS FOR 

2 FRAUD BY INDIVIDUALS UNDER THE COVID– 

3 19 UNEMPLOYMENT PROGRAMS. 

4 (a) PANDEMIC UNEMPLOYMENT ASSISTANCE.—Sec5 tion 2102 of the CARES Act (15 U.S.C. 9021) is amend6 ed— 

7 (1) in subsection (d), by striking paragraph (4); 

8 (2) by redesignating subsection (h) as sub9 section (i); and 

10 (3) by inserting after subsection (g) the fol11 lowing new subsection: 

12 ‘‘(h) FRAUD AND OVERPAYMENTS.— 

13 ‘‘(1) IN GENERAL.—If an individual knowingly 

14 has made, or caused to be made by another, a false 

15 statement or representation of a material fact, or 

16 knowingly has failed, or caused another to fail, to 

17 disclose a material fact, and as a result of such false 

18 statement or representation or of such nondisclosure 

19 such individual has received an amount of pandemic 

20 unemployment assistance under this section to which 

21 such individual was not entitled, such individual 

22 shall be ineligible for further pandemic unemploy23 ment assistance under this section in accordance 

24 with the provisions of the applicable State unemploy25 ment compensation law relating to fraud in connec26 tion with a claim for unemployment compensation. 


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1 ‘‘(2) REPAYMENT.—In the case of individuals 

2 who have received amounts of pandemic unemploy3 ment assistance under this section to which they 

4 were not entitled, the State shall require such indi5 viduals to repay the amounts of such pandemic un6 employment assistance to the State agency, except 

7 that the State agency may waive such repayment if 

8 it determines that— 

9 ‘‘(A) the payment of such pandemic unem10 ployment assistance was without fault on the 

11 part of any such individual; and 

12 ‘‘(B) such repayment would be contrary to 

13 equity and good conscience. 

14 ‘‘(3) RECOVERY BY STATE AGENCY.— 

15 ‘‘(A) IN GENERAL.—The State agency 

16 shall recover the amount to be repaid, or any 

17 part thereof, by deductions from any unemploy18 ment compensation payable to such individual 

19 under any State or Federal unemployment com20 pensation law administered by the State agency 

21 or under any other State or Federal law admin22 istered by the State agency which provides for 

23 the payment of any assistance or allowance with 

24 respect to any week of unemployment, during 

25 the 10-year period after the date such individVerDate Sep 11 2014 03:36 Apr 07, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S1018.IS S1018

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1 uals received the payment of the pandemic un2 employment assistance to which they were not 

3 entitled, in accordance with the same proce4 dures as apply to the recovery of overpayments 

5 of regular unemployment benefits paid by the 

6 State. 

7 ‘‘(B) OPPORTUNITY FOR HEARING.—No 

8 repayment shall be required, and no deduction 

9 shall be made, until a determination has been 

10 made, notice thereof and an opportunity for a 

11 fair hearing has been given to the individual, 

12 and the determination has become final. 

13 ‘‘(4) REVIEW.—Any determination by a State 

14 agency under this section shall be subject to review 

15 in the same manner and to the same extent as deter16 minations under the State unemployment compensa17 tion law, and only in that manner and to that ex18 tent. 

19 ‘‘(5) STATUTE OF LIMITATIONS.—Notwith20 standing any other provision of law, any criminal 

21 charge or civil enforcement action alleging that an 

22 individual engaged in fraud with respect to the pay23 ment of any unemployment compensation claim 

24 funded in whole or in part by pandemic unemploy25 ment assistance under this section shall be filed not 


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1 later than 10 years after the date on which the con2 duct that constitutes the fraud was committed.’’. 

3 (b) FEDERAL PANDEMIC UNEMPLOYMENT COM4 PENSATION AND MIXED EARNER UNEMPLOYMENT COM5 PENSATION.—Section 2104(f) of the CARES Act (15 

6 U.S.C. 9023(f)) is amended— 

7 (1) in paragraph (3)(A), by striking ‘‘3-year’’ 

8 and inserting ‘‘10-year’’; and 

9 (2) by adding at the end the following new 

10 paragraph: 

11 ‘‘(5) STATUTE OF LIMITATIONS.—Notwith12 standing any other provision of law, any criminal 

13 charge or civil enforcement action alleging that an 

14 individual engaged in fraud with respect to the pay15 ment of any unemployment compensation claim 

16 funded in whole or in part by Federal Pandemic Un17 employment Compensation or Mixed Earner Unem18 ployment Compensation under this section shall be 

19 filed not later than 10 years after the date on which 

20 the conduct that constitutes the fraud was com21 mitted.’’. 

22 (c) PANDEMIC EMERGENCY UNEMPLOYMENT COM23 PENSATION.—Section 2107(e) of the CARES Act (15 

24 U.S.C. 9025(e)) is amended— 


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1 (1) in paragraph (3)(A), by striking ‘‘3-year’’ 

2 and inserting ‘‘10-year’’; and 

3 (2) by adding at the end the following new 

4 paragraph: 

5 ‘‘(5) STATUTE OF LIMITATIONS.—Notwith6 standing any other provision of law, any criminal 

7 charge or civil enforcement action alleging that an 

8 individual engaged in fraud with respect to the pay9 ment of any unemployment compensation claim 

10 funded in whole or in part by pandemic emergency 

11 unemployment compensation under this section shall 

12 be filed not later than 10 years after the date on 

13 which the conduct that constitutes the fraud was 

14 committed.’’. 

15 (d) LOST WAGES ASSISTANCE.— 

16 (1) FRAUD AND OVERPAYMENTS.—If an indi17 vidual knowingly has made, or caused to be made by 

18 another, a false statement or representation of a ma19 terial fact, or knowingly has failed, or caused an20 other to fail, to disclose a material fact, and as a re21 sult of such false statement or representation or of 

22 such nondisclosure such individual has received an 

23 amount of lost wages assistance to which such indi24 vidual was not entitled, such individual shall be ineli25 gible for further lost wages assistance in accordance 


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1 with the provisions of the applicable State unemploy2 ment compensation law relating to fraud in connec3 tion with a claim for unemployment compensation. 

4 (2) REPAYMENT.—In the case of individuals 

5 who have received amounts of lost wages assistance 

6 to which they were not entitled, the State shall re7 quire such individuals to repay the amounts of such 

8 lost wages assistance to the State agency, except 

9 that the State agency may waive such repayment if 

10 it determines that— 

11 (A) the payment of such lost wages assist12 ance was without fault on the part of any such 

13 individual; and 

14 (B) such repayment would be contrary to 

15 equity and good conscience. 

16 (3) RECOVERY BY STATE AGENCY.— 

17 (A) IN GENERAL.—The State agency shall 

18 recover the amount to be repaid, or any part 

19 thereof, by deductions from any unemployment 

20 compensation payable to such individual under 

21 any State or Federal unemployment compensa22 tion law administered by the State agency or 

23 under any other State or Federal law adminis24 tered by the State agency which provides for 

25 the payment of any assistance or allowance with 


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1 respect to any week of unemployment, during 

2 the 10-year period after the date such individ3 uals received the payment of the lost wages as4 sistance to which they were not entitled, in ac5 cordance with the same procedures as apply to 

6 the recovery of overpayments of regular unem7 ployment benefits paid by the State. 

8 (B) OPPORTUNITY FOR HEARING.—No re9 payment shall be required, and no deduction 

10 shall be made, until a determination has been 

11 made, notice thereof and an opportunity for a 

12 fair hearing has been given to the individual, 

13 and the determination has become final. 

14 (4) REVIEW.—Any determination by a State 

15 agency with respect to payments of lost wages as16 sistance shall be subject to review in the same man17 ner and to the same extent as determinations under 

18 the State unemployment compensation law, and only 

19 in that manner and to that extent. 

20 (5) STATUTE OF LIMITATIONS.—Notwith21 standing any other provision of law, any criminal 

22 charge or civil enforcement action alleging that an 

23 individual engaged in fraud with respect to the pay24 ment of any unemployment compensation claim 

25 funded in whole or in part by lost wages assistance 


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1 shall be filed not later than 10 years after the date 

2 on which the conduct that constitutes the fraud was 

3 committed. 

4 (6) DEFINITIONS.—In this subsection: 

5 (A) LOST WAGES ASSISTANCE.—In this 

6 subsection, the term ‘‘lost wages assistance’’ 

7 means financial assistance provided by the Fed8 eral Emergency Management Agency pursuant 

9 to the memorandum of the President entitled 

10 ‘‘Memorandum on Authorizing the Other Needs 

11 Assistance Program for Major Disaster Dec12 larations Related to Coronavirus Disease 2019’’ 

13 and dated August 8, 2020. 

14 (B) STATE AGENCY, STATE LAW, AND

15 WEEK.—The terms ‘‘State agency’’, ‘‘State 

16 law’’, and ‘‘week’’ have the meaning given such 

17 terms in section 205 of the Federal-State Ex18 tended Unemployment Compensation Act of 

19 1970 (26 U.S.C. 3304 note). 

Æ 


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