This legislation, titled the SBA Fraud Enforcement Extension Act , aims to strengthen accountability for fraudulent activities associated with federal pandemic relief programs. It specifically extends the statute of limitations for both criminal prosecutions and civil enforcement actions related to fraud or conspiracy to commit fraud under these programs. The bill mandates that such actions must be filed not later than 10 years after the date of the violation or conspiracy. This extended period applies to a range of federal fraud statutes, including those concerning conspiracy, theft, false statements, access device fraud, wire fraud, bank fraud, and money laundering. Key programs affected by this extension include grants for Shuttered Venue Operators and the Restaurant Revitalization Fund . Additionally, the extended statute of limitations covers fraud related to certain Economic Injury Disaster Loans issued in response to COVID-19, as well as both initial and second draw loans under the Paycheck Protection Program . The purpose is to provide federal authorities with more time to investigate and prosecute individuals and entities that misused pandemic relief funds.