Employment security: benefits; time period to recover improperly paid benefits; limit to not more than 3 years after the date the benefit is paid and require recovery waiver of certain benefits. Amends sec. 62 of 1936 (Ex Sess) PA 1 (MCL 421.62).

Added three new waiver categories: (1) clerical or administrative errors by the agency, (2) claimants with low household income/assets below 150% of federal poverty guidelines, and (3) unintentional wage reporting errors where the employer provided inaccurate information.

Requires the unemployment insurance agency to review waiver eligibility before initiating benefit recovery and to provide claimants with written notice about waiver options, eligibility determinations, and appeal rights.

Requires the unemployment insurance agency to submit an annual report by January 31 to legislative committees detailing waiver statistics, procedures, and outcomes without identifying individuals.

Establishes a 3-year time limit for issuing restitution determinations and initiating recovery actions, with specific exceptions for identity fraud and intentional false statements.

Defines key terms for the new waiver provisions including 'cash assets' (over $100,000), 'dependent', and 'household' for determining eligibility for hardship waivers.

Adds provisions for an amnesty program allowing waiver of penalties and interest if full restitution is paid within a designated period, and prohibits determinations of intentional fraud based solely on computer-identified discrepancies.

Removed redundant and repetitive language about 'benefits improperly paid because of suspected identity fraud' that appeared multiple times in different sections, consolidating the exception for identity fraud into clearer, non-repetitive phrasing.

Corrected grammatical errors and awkward phrasing such as 'for benefits improperly paid' to 'benefits improperly paid' and 'improper payments improperly paid benefit' to 'improper payments for which the waiver is being sought'.

Changed 'improper payments improperly paid benefit is the result' to 'improper payments are the result' for better readability and grammatical correctness.

Clarified the start date for the waiver period from 'the first day of the first week that the improper payments improperly paid benefit for which the waiver is' to 'the first day of the first week that the improper payments for which the waiver is being sought began'.