Section 1. Short title
This Act may be cited as the Fraudulent Covid Funds Recovery Act.
(a) Definitions
In this section—
(1) the term pandemic-era law means—
(A) the Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (Public Law 116–123; 134 Stat. 146);
(B) the Families First Coronavirus Response Act (Public Law 116–127; 134 Stat. 177);
(C) the CARES Act (Public Law 116–136; 134 Stat. 281);
(D) the Paycheck Protection Program and Health Care Enhancement Act (Public Law 116–139; 134 Stat. 620);
(E) divisions M and N of the Consolidated Appropriations Act, 2021 (Public Law 116–260; 134 Stat. 1182);
(F) the American Rescue Plan Act of 2021 (Public Law 117–2; 135 Stat. 4); or
(G) an amendment made by a law described in subparagraphs (A) through (F); and
(2) the term pandemic-era program offense means an offense involving conduct that relates to or involves—
(A) a program, project, or activity that was authorized or established by, or was carried out under, a pandemic-era law; or
(B) funding provided under a pandemic-era law.
(b) Extension of statute of limitations
No person shall be prosecuted, tried, or punished for any pandemic-era offense unless the indictment is found or the information is instituted—
(1) notwithstanding section 3282(a) of title 18, United States Code, within 10 years after such offense shall have been committed; or
(2) within such longer period of years after such offense shall have been committed as is otherwise provided by law.