Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Pandemic Unemploy-
ment Fraud Enforcement Act’’. 
SEC. 2. EXTENSION OF THE STATUTE OF LIMITATIONS FOR 
FRAUD BY INDIVIDUALS UNDER CERTAIN UN-
EMPLOYMENT PROGRAMS. 
(a) PANDEMIC UNEMPLOYMENT ASSISTANCE.—Section 
2102 of the CARES Act (15 U.S.C. 9021) is amended— 
(1) by redesignating subsection (h) as subsection 
(i); and 
(2) by inserting after subsection (g) the following 
new subsection: 
‘‘(h) STATUTE OF LIMITATIONS.— 
‘‘(1) IN GENERAL.—Notwithstanding any other 
provision of law and subject to paragraph (2), any 
criminal prosecution or civil enforcement action for a 
violation of, or conspiracy to violate, section 371, 641, 
1028A, 1029, 1341, 1343, 1344, 1349, 1956, or 1957 
of title 18, United States Code, or section 3729 or 
3801 of title 31, United States Code, with respect to 
any unemployment compensation claim funded in 
whole or in part by pandemic unemployment assist-
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ance under this section shall be brought not later than 
10 years after the date of the violation or conspiracy. 
‘‘(2) EXCEPTION.—Paragraph (1) shall not 
apply with respect to a criminal prosecution or civil 
enforcement action if the statute of limitations appli-
cable to such criminal prosecution or civil enforce-
ment action expired prior to the date of enactment of 
the Pandemic Unemployment Fraud Enforcement 
Act.’’. 
(b) FEDERAL PANDEMIC UNEMPLOYMENT COMPENSA-
TION AND MIXED EARNER UNEMPLOYMENT COMPENSA-
TION.—Section 2104(f) of the CARES Act (15 U.S.C. 
9023(f)) is amended by adding at the end the following new 
paragraph: 
‘‘(5) STATUTE OF LIMITATIONS.— 
‘‘(A) IN
GENERAL.—Notwithstanding any 
other provision of law and subject to subpara-
graph (B), any criminal prosecution or civil en-
forcement action for a violation of, or conspiracy 
to violate, section 371, 641, 1028A, 1029, 1341, 
1343, 1344, 1349, 1956, or 1957 of title 18, 
United States Code, or section 3729 or 3801 of 
title 31, United States Code, with respect to any 
unemployment compensation claim funded in 
whole or in part by Federal Pandemic Unem-
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ployment Compensation or Mixed Earner Unem-
ployment Compensation under this section shall 
be brought not later than 10 years after the date 
of the violation or conspiracy. 
‘‘(B) EXCEPTION.—Subparagraph (A) shall 
not apply with respect to a criminal prosecution 
or civil enforcement action if the statute of limi-
tations applicable to such criminal prosecution 
or civil enforcement action expired prior to the 
date of enactment of the Pandemic Unemploy-
ment Fraud Enforcement Act.’’. 
(c) PANDEMIC EMERGENCY UNEMPLOYMENT COM-
PENSATION.—Section 2107(e) of the CARES Act (15 U.S.C. 
9025(e)) is amended by adding at the end the following new 
paragraph: 
‘‘(5) STATUTE OF LIMITATIONS.— 
‘‘(A) IN
GENERAL.—Notwithstanding any 
other provision of law and subject to subpara-
graph (B), any criminal prosecution or civil en-
forcement action for a violation of, or conspiracy 
to violate, section 371, 641, 1028A, 1029, 1341, 
1343, 1344, 1349, 1956, or 1957 of title 18, 
United States Code, or section 3729 or 3801 of 
title 31, United States Code, with respect to any 
unemployment compensation claim funded in 
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whole or in part by Pandemic Emergency Un-
employment Compensation under this section 
shall be brought not later than 10 years after the 
date of the violation or conspiracy. 
‘‘(B) EXCEPTION.—Subparagraph (A) shall 
not apply with respect to a criminal prosecution 
or civil enforcement action if the statute of limi-
tations applicable to such criminal prosecution 
or civil enforcement action expired prior to the 
date of enactment of the Pandemic Unemploy-
ment Fraud Enforcement Act.’’. 
SEC. 3. BUDGET OFFSET. 
Out of the unobligated balances of amounts made 
available by section 2118(a) of title II of division A of Pub-
lic Law 116-136, as added by section 9032 of Public Law 
117-2, $5,000,000 are hereby rescinded. 
SEC. 4. EFFECTIVE DATE. 
The amendments made by this Act shall take effect on 
the date of enactment of this Act. 
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Union Calendar No. 2 
119TH CONGRESS 
1ST SESSION 
H. R. 1156 
[Report No. 119–6] 
A BILL 
To amend the CARES Act to extend the statute of 
limitations for fraud under certain unemployment 
programs, and for other purposes. 
FEBRUARY 25, 2025 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
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