When a committee recommends that legislation be considered by the full House or Senate, it issues a written report. Reports are considered the most important documents for interpreting the purpose of a law.
Reports generally include:- A description of the scope and purpose of the legislation
- Reasons for approval
- A section by section analysis of the bill
- Changes to existing law that would result from passage
- Estimates of the cost of the legislation
- Amendments added by the committee
(Source: How Our Laws are Made )
Reports are assigned numbers for each Congress and chamber.
Examples: H. Rpt. 108-3 or S. Rpt. 105-201
(Prior to 1881 House Reports were assigned numbers for each Session of Congress.)
Senate Executive Reports are a second type of report which involve treaties and nominations.
Most legislation sent to committees is not acted upon and therefore there will not be a report associated with every bill.