1. Short title This Act may be cited as the Pandemic Unemployment Fraud Recoupment Act . 2. Extension of the statute of limitations for fraud by individuals under the COVID–19 unemployment programs (a) Pandemic unemployment assistance Section 2102 of the CARES Act ( 15 U.S.C. 9021 ) is amended— (1) in subsection (d), by striking paragraph (4); (2) by redesignating subsection (h) as subsection (i); and (3) by inserting after subsection (g) the following new subsection: (h) Fraud and overpayments (1) In general If an individual knowingly has made, or caused to be made by another, a false statement or representation of a material fact, or knowingly has failed, or caused another to fail, to disclose a material fact, and as a result of such false statement or representation or of such nondisclosure such individual has received an amount of pandemic unemployment assistance under this section to which such individual was not entitled, such individual shall be ineligible for further pandemic unemployment assistance under this section in accordance with the provisions of the applicable State unemployment compensation law relating to fraud in connection with a claim for unemployment compensation. (2) Repayment In the case of individuals who have received amounts of pandemic unemployment assistance under this section to which they were not entitled, the State shall require such individuals to repay the amounts of such pandemic unemployment assistance to the State agency, except that the State agency may waive such repayment if it determines that— (A) the payment of such pandemic unemployment assistance was without fault on the part of any such individual