Order Code 98-305 GOV
Updated April 28, 2003
CRS Report for Congress
Received through the CRS Web
Senate Committee Reports:
Required Contents
Thomas P. Carr
Analyst in American National Government
Government and Finance Division
When a Senate committee reports a measure to the Senate, it usually prepares a
written report that describes the purposes and provisions of the measure. Senate rules and
statutes specify items that must be included in committee reports. Senate committees also
may include additional items in their reports. For more information on legislative
process, see [http://www.crs.gov/products/guides/guidehome.shtml ].
Contents Required by Senate Rules and Statute
Vote Results. The results of any roll call vote on ordering a measure reported
must be included in Senate reports. The results of other roll call votes, on the measure
or any amendment to it, and tabulations of votes cast by each member in favor and
against a question must be included unless the votes were “previously announced” by the
committee. (Rule XXVI, paragraphs 7(b) and (c).)
Cost Estimates. In general, the Senate report on a measure (except continuing
appropriations), which provides new budget authority, or changes revenues or tax
expenditures, must contain: (a) a Congressional Budget Office (CBO) cost estimate for
the fiscal year affected and the four subsequent fiscal years; (b) a CBO estimate of new
budget authority provided for assistance to state and local governments; and (c)
comparisons with allocations under Section 302(b) of the Congressional Budget Act
(likely applicable only to the Appropriations Committee’s suballocations to
subcommittees). (Section 308(a) of the Congressional Budget Act. Related requirements
are contained in Section 402 of the Budget Act, and Rule XXVI, paragraph 11(a).)
Unfunded Mandates. An authorizing committee’s report on a public bill or joint
resolution that includes a federal mandate must contain an identification and description
of the mandate. This must comprise the direct costs to state, local, and tribal
governments, and the private sector; an assessment of the anticipated costs and benefits;
and a statement on the effect on both the public and private sectors, including on the
competitive balance between them. If the mandates are intergovernmental, the report also
must contain statements on the amount of authorizations under federal financial assistance
programs; whether the mandates are partly or entirely unfunded; how any funding will be
allocated; additional sources of federal financial assistance; and a statement of how the
committee intends States to implement any funding reductions. Reports on measures
Congressional Research Service ˜ The Library of Congress

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containing federal intergovernmental or private sector mandates also must contain CBO
statements on the direct costs of the mandates. (Sections 423 and 424 of the
Congressional Budget Act, as amended.)
Preemption Information. A report by an authorizing committee on a public bill
or joint resolution must contain, if relevant, a statement on the extent to which the
measure preempts any state, local, or tribal law, and the effect of any such preemption.
(Section 423 of the Congressional Budget Act, as amended.)
Regulatory and Paperwork Impact Statements. A committee report (except
by the Appropriations Committee) on a public bill or joint resolution generally must
contain an evaluation of its regulatory impact, including information on (a) the individuals
and businesses who would be regulated; (b) the economic impact of regulation on affected
individuals, consumers, and businesses; (c) the impact on personal privacy; and (d) the
amount of paperwork and record keeping required. These estimates are not required if
the report states why compliance is “impracticable.” (Rule XXVI, paragraphs 11(b) and
(c).)
Applicability to Congress. A report on a bill or joint resolution relating to terms
and conditions of employment or access to public services or accommodations must
describe how the provisions apply to the legislative branch. If a provision is not
applicable to the legislative branch, the report must explain why. (P.L. 104-1, Section
102(b)(3).)
Comparative Print (Cordon Rule). A committee report on a measure that
changes existing law must contain: (a) the text of the statute, or part thereof, proposed
to be changed; and (b) a comparative print of the part of the measure making the change
and the statute proposed to be amended. This information is not required if the report
states that its omission is necessary “to expedite the business of the Senate.” (Rule XXVI,
paragraph 12.)
Other Views. A member of any committee (except Appropriations) is entitled to
at least three calendar days to prepare supplemental, minority, or additional views for
inclusion in the committee report, if the Senator so requests when the measure is ordered
reported. (Rule XXVI, paragraph 10(c).)
Other Components
Senate committee reports typically outline the need and purpose for the legislation;
describe the legislative history of the measure, and possibly, related or earlier measures;
and provide a section-by-section (or title-by-title) summary of the legislation. Statements
of legislative intent may be included, to guide the executive branch in implementing the
law, and to assist the judicial branch in interpreting the law on an issue before a court.
Executive branch opinions requested by the committee may also be printed in the report.
Senate committee reports may contain additional items that explain the formation,
language, and impact of the legislation.

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