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![handle is hein.congrecreports/crptxafgh0001 and id is 1 raw text is: AUTHENTICATED
U.GOVERNMENT
INFORMATION .
118TH CONGRESS REPORT
1st Session HOUSE OF REPRESENTATIVES 118-34
PROTECTING TAXPAYERS AND VICTIMS OF
UNEMPLOYMENT FRAUD ACT
APRIL 6, 2023.-Committed to the Committee of the Whole House on the State of
the Union and ordered to be printed
Mr. SMITH of Missouri, from the Committee on Ways and Means,
submitted the following
R E P O R T
together with
DISSENTING VIEWS
[To accompany H.R. 1163]
[Including cost estimate of the Congressional Budget Office]
The Committee on Ways and Means, to whom was referred the
bill (H.R. 1163) to provide incentives for States to recover fraudu-
lently paid Federal and State unemployment compensation, and for
other purposes, having considered the same, reports favorably
thereon with an amendment and recommends that the bill as
amended do pass.
CONTENTS
Page
I. SUMMARY AND BACKGROUND ............................................................. 5
A. PURPOSE AND SUMMARY ........................................................... 5
B. BACKGROUND AND NEED FOR LEGISLATION ..................... 5
C. LEGISLATIVE HISTORY ................................................................ 12
D. DESIGNATED HEARING ............................................................... 13
II. EXPLANATION OF THE BILL ................................................................... 13
A. THE PROTECTING TAXPAYERS AND VICTIMS OF UNEM-
PLOYMENT FRAUD ACT ............................................................. 13
III. VOTES OF THE COMM ITTEE .................................................................... 18
IV. BUDGET EFFECTS OF THE BILL ............................................................ 25
A. COMMITTEE ESTIMATE OF BUDGETARY EFFECTS ............. 25
B. STATEMENT REGARDING NEW BUDGET AUTHORITY AND
TAX EXPENDITURES BUDGET AUTHORITY ......................... 25
V. COST ESTIMATE PREPARED BY THE CONGRESSIONAL BUDGET
O F F IC E ....................................................................................................... 25
39-006](ViewImageLocal?handle=hein.congrecreports/crptxafgh0001&div=1&collection=&method=preview&ext=.png&size=3)