Synopsis As Introduced Amends the Unemployment Insurance Act in relation to fraudulent claims through identity theft. Provides that individuals and employers that become aware of a fraudulent claim for benefits relating to the individual or employer shall report the claim to the Department of Employment Security. Requires the Department to acknowledge receipt of the report within 48 hours of receipt. Provides that the Department shall disclose whether payments were made with respect to the claim. Limits penalties that the Department of the Department of Revenue may impose upon a party reporting a fraudulent claim. Authorizes recovery from the State if a State systems breach caused the fraudulent claim. Provides for referral to, and investigation by, the Attorney General.