This bill aims to significantly extend the time available for prosecuting and recovering funds related to fraud in pandemic-era programs. It specifically targets violations concerning programs and funding established under key COVID-19 relief legislation, such as the CARES Act and the American Rescue Plan Act of 2021 . The legislation extends the statute of limitations for criminal offenses involving pandemic-era program violations to 10 years. Furthermore, it lengthens the period for initiating civil actions for forfeiture of property under the Tariff Act of 1930 and for bringing civil actions under the False Claims Act , both to 10 years. These extensions are designed to enhance the government's ability to investigate and prosecute individuals and entities that committed fraud during the pandemic.