S. 121 — Recover Fraudulent COVID Funds Act

This section defines pandemic-era laws (i.e., specified COVID-19 relief acts including the CARES Act and American Rescue Plan Act of 2021) and pandemic-era program violations (i.e., offenses related to programs or funding under those laws), and extends related statutes of limitations as follows: (1) for criminal prosecutions, to 10 years after commission (from 5 years under 18 U.S.C. 3282(a)); (2) for civil forfeiture actions under customs laws (19 U.S.C. 1621), to 10 years after discovery of the violation (from 5 years) or 3 years after discovery of property involvement (from 2 years), excluding time of absence or concealment; and (3) for False Claims Act civil actions (31 U.S.C. 3730), to 10 years after the violation (from 6 years), and for related notices (31 U.S.C. 3808), to 10 years after the violation.