Sec. 2 Statute of limitations for offenses relating to pandemic-era programs (a) Definitions— In this section— ⋯ (1) the term pandemic-era law means— ⋯ (A) the Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (Public Law 116–123; 134 Stat. 146); ⋯ (B) the Families First Coronavirus Response Act (Public Law 116–127; 134 Stat. 177); ⋯ (C) the CARES Act (Public Law 116–136; 134 Stat. 281); ⋯ (D) the Paycheck Protection Program and Health Care Enhancement Act (Public Law 116–139; 134 Stat. 620); ⋯ (E) divisions M and N of the Consolidated Appropriations Act, 2021 (Public Law 116–260; 134 Stat. 1182); ⋯ (F) the American Rescue Plan Act of 2021 (Public Law 117–2; 135 Stat. 4); or ⋯ (G) an amendment made by a law described in subparagraphs (A) through (F); and ⋯ (2) the term pandemic-era program offense means an offense involving conduct that relates to or involves— ⋯ (A) a program, project, or activity that was authorized or established by, or was carried out under, a pandemic-era law; or ⋯ (B) funding provided under a pandemic-era law. ⋯ (b) Extension of statute of limitations— No person shall be prosecuted, tried, or punished for any pandemic-era offense unless the indictment is found or the information is instituted— ⋯ (1) notwithstanding section 3282(a) of title 18, United States Code, within 10 years after such offense shall have been committed; or ⋯ (2) within such longer period of years after such offense shall have been committed as is otherwise provided by law. ⋯