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H. Rept. 119-6 1 (2025-02-25)

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US. GOVERNMENT
INFORMATION
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                    119TH CONGRESS                                      REPORT
                      1st Session    HOUSE  OF  REPRESENTATIVES          119-6







                    PANDEMIC UNEMPLOYMENT FRAUD ENFORCEMENT ACT



                    FEBRUARY 25, 2025.-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


                                           REPORT

                                             together with

                                         DISSENTING VIEWS

                                         [To accompany H.R. 1156]

                             [Including cost estimate of the Congressional Budget Office]

                     The  Committee  on Ways  and  Means,  to whom  was referred the
                   bill (H.R. 1156) to amend the CARES   Act to extend the statute of
                   limitations for fraud under certain unemployment   programs, 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   ...............................................................  3
                           A. Purpose and Sum m ary  .....................................................................  3
                           B. Background and Need for Legislation ....................         3
                           C. Legislative  H istory  ........................................................................... .  8
                           D . Designated  H earing  ..........................................................................  8
                     II. EXPLANATION OF THE BILL ..................................................................  8
                     III. VOTES OF THE COM M ITTEE  ....................................................................  10
                     IV. BUDGET EFFECTS OF THE BILL ............................................................  11
                           A. Committee Estimate of Budgetary Effects ..................      11
                           B. Statement Regarding New Budget Authority and Tax Expendi-
                               tures Budget Authority  .................................................................  11
                            C. Cost Estimate Prepared by the Congressional Budget Office .......  11
                     V. OTHER  MATTERS  TO  BE DISCUSSED  UNDER  THE  RULES  OF
                         TH E H O U SE ..............................................................................................  18
                           A. Committee Oversight Findings and Recommendations ................  18
                           B. Statement of General Performance Goals and Objectives ............  18
                           C. Information Relating to Unfunded Mandates ................................  18


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