CONTENTS OF REPORTS
The report of a committee on a measure that has been approved by the committee must include:
(1) the committee’s oversight findings and recommendations.
(2) a statement required by the Congressional Budget Act of 1974, if the measure is a bill or joint resolution providing new budget authority (other than continuing appropriations) or an increase or decrease in revenues or tax expenditures
(3) a cost estimate and comparison prepared by the Director of the Congressional Budget Office whenever the Director has submitted that estimate and comparison to the committee prior to the filing of the report
(4) a statement of general performance goals and objectives, including outcome-related goals and objectives, for which the measure authorizes funding.
Each report accompanying a bill or joint resolution relating to employment or access to public services or accommodations must describe the manner in which the provisions apply to the legislative branch. Each of these items are set out separately and clearly identified in the report.
With respect to each record vote by a committee, the total number of votes cast for, and the total number of votes cast against any public measure or matter or amendment thereto and the names of those voting for and against, must be included in the committee report. In addition, each report of a committee on a public bill or public joint resolution must contain a statement citing the specific powers granted to Congress in the Constitution to enact the law proposed by the bill or joint resolution.
Committee reports that accompany bills or resolutions that contain federal unfunded mandates are also required to include an estimate prepared by the Congressional Budget Office on the cost of the mandates on state, local, and tribal governments. If an estimate is not available at the time a report is filed, committees are required to publish the estimate in the Congressional Record. Each report also must contain an estimate, made by the committee, of the costs which would be incurred in carrying out that bill or joint resolution in the fiscal year reported and in each of the five fiscal years thereafter or for the duration of the program authorized if less than five years. The report must include a comparison of the estimates of those costs with any estimate made by any Government agency and submitted to that committee.
The Committees on Appropriations, House Administration, Rules, and
Standards of Official Conduct are not required to include cost estimates in
their reports. In addition, the committee’s own cost estimates are not required
to be included in reports when a cost estimate and comparison prepared by the
Director of the Congressional Budget Office has been submitted prior to the
filing of the report and included in the report.