Notwithstanding any state law to the contrary, for unemployment insurance claims filed between January 27, 2020, and September 6, 2021:
(1) The secretary shall waive an overpayment of benefits if he or she finds the overpayment:
(a) Was made without fault on the part of the recipient; and (b) Recovery would be contrary to equity and good conscience; and (2) Overpayments collected shall be returned to the federal government if the overpayments were paid from Coronavirus Aid, Relief, and Economic Security (CARES) Act dollars and a waiver was not granted pursuant to subsection (1) of this section.