When a Senate or House committee reports a bill to the full body, a committee “report” is written which described the reason for the bill, what the bill is intended to accomplish, and often includes excerpts of testimony given before the committee. Normally, a section by section summary account is provided. Any change in existing law must be identified, and the text of law suggested for repeal is indicated. Committee amendments are also included and explained. Where there are minority views in opposition to all or part of the bill, these may be included in the Report. The Members who are charged with presenting the report sign their names to it, as do minority Members opposed. (An individual committee member may present additional or supplemental views in the report.)
The report is given a number and sent for printing to the Government Printing Office. House and Senate reports are given a prefix numbers in the order in which they are filed, followed by the number of the particular Congress. For example, the 3rd report on a bill filed in the Senate during the 105th Congress would be numbered ,Senate Report No. 105-3, and likewise for the House.
Committee reports are evidence of both legislative history and legislative intent, and are referred to when disputes, including court cases, come up as to what the Congress meant by passing the particular law.
In addition to legislative findings and recommendations the report must (1) identify any new budget or borrowing authority or whether revenues will increase or decrease as a result of the measure; (2) cost estimates to the federal government for five years; (3) roll call votes on amendments and committee passage; (4) the cost of any unfunded mandates on state or local government; (5) the specific Constitutional authority to pass such a law (Appropriations committee reports do not have to include cost estimates).
With the exception of the Rules Committee, it is the general rule that a committee report must be available for three calendar days (not counting Saturdays, Sundays, and legal holidays unless the House is in session on those days) before a bill may be taken up.