Pandemic Unemployment Assistance Act This bill expands unemployment benefits to certain individuals affected by the public health emergency declared by the Department of Health and Human Services on January 27, 2020, with respect to COVID-19 (i.e., coronavirus disease 2019). Specifically, beginning on enactment of this bill and ending 26 weeks after the COVID-19 public health emergency expires, the Department of Labor must enter into an agreement with a state under which Labor shall finance 100% of such state's unemployment benefit assistance to unemployed workers who are not eligible for other federal or state unemployment insurance; meet certain conditions related to being unemployed, partially unemployed, or unable to work due to COVID-19; are not able to telework; and are not receiving other paid leave.