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H. Rept. 118-34 1 (2023-04-06)

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                  118TH CONGRESS                                   REPORT
                     1st Session  HOUSE  OF REPRESENTATIVES         118-34







                          PROTECTING TAXPAYERS AND VICTIMS OF
                                 UNEMPLOYMENT FRAUD ACT



                   APRIL 6, 2023.-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


                                        R  E  P  O  R T

                                          together with

                                      DISSENTING   VIEWS

                                      [To accompany H.R. 1163]

                           [Including cost estimate of the Congressional Budget Office]

                    The Committee  on Ways and Means,  to whom was referred the
                  bill (H.R. 1163) to provide incentives for States to recover fraudu-
                  lently paid Federal and State unemployment compensation, 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  .............................................................  5
                          A. PURPOSE AND SUMMARY ...........................................................  5
                          B. BACKGROUND AND NEED FOR LEGISLATION         .....................  5
                          C. LEGISLATIVE HISTORY   ................................................................  12
                          D. DESIGNATED HEARING ...............................................................  13
                    II. EXPLANATION OF THE BILL ...................................................................  13
                          A. THE PROTECTING TAXPAYERS AND VICTIMS OF UNEM-
                             PLOYMENT FRAUD ACT  .............................................................  13
                   III. VOTES OF THE COMM ITTEE  ....................................................................  18
                   IV. BUDGET EFFECTS OF THE BILL ............................................................  25
                          A. COMMITTEE ESTIMATE OF BUDGETARY EFFECTS .............     25
                          B. STATEMENT REGARDING NEW BUDGET AUTHORITY AND
                             TAX EXPENDITURES BUDGET AUTHORITY  .........................  25
                    V. COST ESTIMATE PREPARED BY THE CONGRESSIONAL BUDGET
                        O F F IC E  .......................................................................................................  25
                     39-006