1. Short title; table of contents (a) Short title This Act may be cited as the Protecting Taxpayers and Victims of Unemployment Fraud Act . (b) Table of contents The table of contents of this Act is as follows: Sec. 1. Short title; table of contents. Sec. 2. Recovering Federal fraudulent COVID unemployment compensation payments. Sec. 3. Permissible uses of unemployment fund for program administration. Sec. 4. Preventing unemployment compensation fraud through data matching. Sec. 5. Extension of emergency State staffing flexibility. Sec. 6. Fraud enforcement harmonization. Sec. 7. Budget offset. Sec. 8. State fund contingency. 2. Recovering Federal fraudulent COVID unemployment compensation payments (a) Allowing States To retain percentage of overpayments for program integrity (1) Pandemic unemployment assistance Section 2102(d)(4) of the CARES Act ( 15 U.S.C. 9021(d)(4) ) is amended to read as follows: (4) Fraud and overpayments Section 2107(e) shall apply with respect to pandemic unemployment assistance under this section by substituting pandemic unemployment assistance for pandemic emergency unemployment compensation each place it appears in such section 2107(e). . (2) Federal Pandemic Unemployment Compensation Section 2104(f)(3) of such Act ( 15 U.S.C. 9023(f)(3) ) is amended— (A) in subparagraph (A)— (i) by striking 3-year and inserting 10-year ; and (ii) by inserting , except that a State may retain a percentage of any amounts recovered as described in subparagraph (C) before the period at the end