; and (2) by adding at the end the following new paragraph: (5) Statute of Limitations Notwithstanding any other provision of law, any criminal charge or civil enforcement action alleging that an individual engaged in fraud with respect to the payment of any unemployment compensation claim funded in whole or in part by Federal Pandemic Unemployment Compensation or Mixed Earner Unemployment Compensation under this section shall be filed not later than 10 years after the date on which the conduct that constitutes the fraud was committed. . (c) Pandemic emergency unemployment compensation Section 2107(e) of the CARES Act ( 15 U.S.C. 9025(e) ) is amended— (1) in paragraph (3)(A), by striking 3-year and inserting 10-year