FRAUD ENFORCEMENT HARMONIZATION.

SEC. 2. FRAUD ENFORCEMENT HARMONIZATION. (a) Paycheck Protection Program.—Section 7(a)(36) of the Small Business Act (15 U.S.C. 636(a)(36)) is amended by adding at the end the following new subparagraph: “(W) Fraud enforcement harmonization.—Notwithstanding any other provision of law, any criminal charge or civil enforcement action alleging that a borrower engaged in fraud with respect to a covered loan guaranteed under this paragraph shall be filed not later than 10 years after the offense was committed.” . (b) Paycheck Protection Program Second Draw Loans.—Section 7(a)(37) of the Small Business Act (15 U.S.C. 636(a)(37)) is amended by adding at the end the following new subparagraph: “(P) Fraud enforcement harmonization.—Notwithstanding any other provision of law, any criminal charge or civil enforcement action alleging that a borrower engaged in fraud with respect to a covered loan guaranteed under this paragraph shall be filed not later than 10 years after the offense was committed.” .