House Committee Reports: Required Contents March 4, 2022
House rules and certain statutes detail several substantive requirements for items to be included
in reports accompanying bills reported from House committees. Most committee reports explain
Jane A. Hudiburg
a bill’s purpose and the need for the legislation, its cost, the committee votes on amendments and
Analyst on Congress and
the measure itself, the position of the executive branch, and the specific changes the bill would
the Legislative Process
make in existing law. Not all requirements are applicable to all committees or in all
circumstances.
Christopher M. Davis
Analyst on Congress and
This report lists the required contents of House committee reports accompanying measures and
the Legislative Process
matters, as laid out in clause 3 of House Rule XIII, clause 9 of Rule XXI, the Congressional
Budget Act of 1974, and other statutes.
Congressional Research Service
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House Committee Reports: Required Contents
Contents
Introduction ..................................................................................................................................... 1
Tables
Table 1. House Committee Reports: Required Contents in House Rules and Statutes 117th
Congress (2021-2022) .................................................................................................................. 1
Contacts
Author Information .......................................................................................................................... 5
Congressional Research Service
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House Committee Reports: Required Contents
Introduction
House rules and certain statutes detail several substantive requirements that must be included in
the written reports accompanying measures and matters reported by House committees. For
example, most reports accompanying legislation reported from House committees explain a bill’s
purpose and the need for the legislation, its cost, the committee votes on amendments and the
measure itself, and the specific changes the bill would make in existing law. Not all requirements
are applicable to all committees or in all circumstances. There is also no prescribed order for
inclusion of these items in the report, although custom has dictated certain common practices,
such as placing the notations of specific changes in law and additional views at the end of the
report.
Most items that are required to be included in House committee reports are listed in clause 3 of
House Rule XIII. Additional requirements are contained in clause 9 of Rule XXI and in statute.
This report identifies the required contents of House committee reports accompanying reported
measures and matters.1
Table 1 lists each such requirement, the rule or law establishing the
requirement, and the type of committee report to which the requirement applies. The table does
not display non-required contents routinely contained in committee reports, such as the text of
any committee amendments or committee correspondence and a section-by-section analysis of
the measure’s provisions.
Table 1. House Committee Reports: Required Contents in House Rules and Statutes
117th Congress (2021-2022)
House Rule
Requirementa
Included Contents
Applies To
Rule XIII, clause
Supplemental,
Any supplemental, minority, additional, or
Report on measure or
3(a)(1)(A)
Additional,
dissenting views if requested and timely
matter; all committees
Dissenting, and
submitted to the committee before the
except the Committee on
Minority Views
filing of the reportb
Rules
Rule XIII, clause
Cover Page
Recital on cover of report to show
Report on measure or
3(a)(1)(B)
inclusion of certain material
matter that includes
Congressional Budget
Office (CBO) cost
estimate and comparison,
or supplemental, minority,
additional or dissenting
views
Rule XIII, clause
Votes of the
Total number of votes cast for and against,
Report on public measure
3(b)
Committee
and the names of members voting for and
or matterc
against, on all record (rollcall) votes on a
motion to report a measure or matter and
on any amendment offered to the measure
or matter
Rule XIII, clause
Committee
Oversight findings and recommendations
Report on approved
3(c)(1)
Oversight
under clause 2(b)(1) of Rule X
measure; all committees
Findings
except the Committee on
Appropriations
1 For more information about the required contents of reports accompanying general appropriations bills, see CRS
Report R44124,
Appropriations Report Language: Overview of Components and Development, by Kevin P. McNellis.
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House Committee Reports: Required Contents
House Rule
Requirementa
Included Contents
Applies To
Rule XIII, clause
New Budget
Statement on new budget authority or
Report on bill or joint
3(c)(2); Section
Authority or
revenues, comparing the level to the
resolution or committee
308(a)(1) of the
Revenues
appropriate allocation and projecting how
amendment thereto
Congressional
the measure will affect the levels of budget
providing new budget
Budget Act of
authority, budget outlays, revenues, or tax
authority (except
1974 (CBA), P.L.
expenditures under existing law for such
continuing
93-344
fiscal year (or fiscal years) and each of the
appropriations), or an
four ensuing fiscal years
increase or decrease in
revenues or tax
expenditures for a fiscal
year (or fiscal years)
Rule XIII, clause
Congressional
Statement of CBO cost estimate and
Report on public bill or
3(c)(3); Section
Budget Office
comparison, if submitted in a timely fashion resolution; all committees
402, CBA, P.L. 93-
Cost Estimate
except the Committee on
344
Appropriations
Rule XIII, clause
Performance
Statement of general performance goals
Report on approved
3(c)(4)
Goals
and objectives, including outcome-related
measure authorizing
goals and objectives
funding
Rule XIII, clause
Duplication of
Statement indicating whether any provision
Report on bill or joint
3(c)(5)
Federal
of the measure establishes or reauthorizes
resolution that establishes
Programs
a program of the federal government
or reauthorizes a federal
known to be duplicative of another federal
program
program
Rule XIII, clause
Hearings
List of related committee and
Report on bill or joint
3(c)(6)
subcommittee hearings with at least one
resolution to be
such hearing designated as having been
considered pursuant to a
used to develop or consider the bill or
special rule reported by
joint resolution
the Committee on Rules;
does not apply to a bill or
joint resolution providing
continuing appropriations
for a fiscal year or
containing an emergency
designation under Section
251(b)(2) and Section
252(e) of the Balanced
Budget and Emergency
Deficit Control Act of
1985
Rule XIII, clause
Committee
Statement of committee cost estimate and
Report on public bill or
3(d)
Cost Estimate
comparison of the committee estimate of
resolution; Committees
costs with any estimate of such costs made
on Appropriations, House
by a government agency that has been
Administration, Rules, and
submitted to the committee; when
Ethics are exempt;
practicable, a comparison of the estimated
requirement does not
funding level for the relevant programs
apply if CBO cost
with the appropriate levels under current
estimate is in report
law
Rule XIII, clause
Changes in
Comparative print that shows changes in
Report on bill or joint
3(e)
Existing Law
existing law made by the proposed bill or
resolution proposing to
Made by the Bill
resolution or changes made by the bill or
repeal or amend existing
as Reported
resolution as proposed to be amended by
law or part thereof
committee recommendation, if applicable
("Ramseyer rule”)
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House Committee Reports: Required Contents
House Rule
Requirementa
Included Contents
Applies To
Rule XIII, clause
Changes in the
Concise statement describing the effect of
Report on general
3(f)(1)(A)
Application of
any provision in bill that changes the
appropriation bill
Existing Law
application of existing law
reported by the
Committee on
Appropriations
Rule XIII, clause
Appropriations
List of appropriations contained in bill not
Report on general
3(f)(1)(B)
Not Authorized
currently authorized by law for the period
appropriation bill
by Law
concerned (excepting classified intelligence
reported by the
or national security programs, projects, or
Committee on
activities) along with a statement of the last Appropriations
year for which such expenditures were
authorizedd
Rule XIII, clause
Rescission of
Separate report sections listing rescissions
Report on a bill or joint
3(f)(2)
Funds/
and transfers of unexpended balances
resolution reported by
Transfer of
the Committee on
Funds
Appropriations that
includes rescissions of
appropriations contained
in appropriation acts or
transfers of unexpected
balances
Rule XIII, clause
Comparative
Text of standing rule of the House or part
Report on House
3(g)
Print
thereof proposed to be repealed;
resolution reported by
comparative print of any part of resolution
the Committee on Rules
proposing to amend the rule and of the
proposing to repeal or
rule or part thereof proposed to be
amend a standing rule of
amended
the House
Rule XIII, clause
Tax Complexity
Tax complexity analysis prepared by the
Report on bill or joint
3(h); Section
Analysis
Joint Committee on Taxation
resolution reported by
4022(b) of the
the Committee on Ways
Internal Revenue
and Means that proposes
Service
to amend the Internal
Restructuring and
Revenue Code of 1986
Reform Act of
and has widespread
1998, P.L. 105-206
applicability to individuals
or small businessese
Rule XXI, clause 9
Congressional
List of congressional earmarks, limited tax
Report on bill or joint
Earmarks,
benefits, and limited tariff benefits, and
resolution, or joint
Limited Tax
name of requesting Member or a statement explanatory statement on
Benefits, and
that the proposition contains no earmarks,
conference report
Limited Tariff
limited tax benefits, or limited tariff
accompanying a bill or
Benefits
benefits
joint resolution
Section 5(b) of the Advisory
Determination whether the functions of
Report on legislation
Federal Advisory
Committee
the proposed advisory committee are
establishing or authorizing
Committee Act,
Statement
being or could be performed by one or
establishment of an
P.L. 92-463
more agencies or by an advisory
advisory committee
committee already in existence
Section 102(b)(3)
Applicability to
Description of applicability of legislation to
Report on bill or joint
of the
Legislative
legislative branch or statement of reasons
resolution relating to
Congressional
Branch
why provision not applicable
terms and conditions of
Accountability
employment or access to
Act, P.L. 104-1
public services or
accommodations
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House Committee Reports: Required Contents
House Rule
Requirementa
Included Contents
Applies To
Section 423(c),
Federal
(1) Identification and description of any
Report on public bill or
CBA, P.L. 93-344;
Mandates
federal mandates in the bill or joint
joint resolution containing
Unfunded
resolution, including direct costs to State,
federal mandatesfg
Mandates Reform
local, and tribal governments and to the
Act, P.L. 104-4
private sector; (2) assessment of costs and
benefits anticipated by the mandates; and
(3) statement of degree to which mandates
affect public and private sectors and extent
to which federal payment of public sector
costs affect the competitive balance
between the public and the private sectors
and description of any actions taken by
committee to avoid any adverse impact on
competitive balance between the public
and private sectors
Section 423(d),
Intergovernmen
(1)(A) statement of any amount of increase
Report on public bill or
CBA, P.L. 93-344;
tal Mandates
or decrease in authorization of
joint resolution containing
Unfunded
appropriations under existing federal
intergovernmental
Mandates Reform
financial assistance programs or any
mandatesfg
Act, P.L. 104-4
authorization of appropriations for new
federal financial assistance usable by State,
local, or tribal governments subject to the
intergovernmental mandates; (1)(B)
statement indicating if the committee
intends for the mandates to be partly or
entirely unfunded, and if so, the reasons for
that intention; (1)(C) if the mandates are
funded in whole or in part, a statement of
whether and how the committee has
created a mechanism to allocate the
funding that is “reasonably consistent” with
the costs among and between the levels of
State, local, and tribal government; and (2)
identification of any sources of federal
assistance not previously stated under
paragraph (1)
Section 423(e),
Preemption of
Statement of the extent bill or joint
Report on public bill or
CBA; Unfunded
State, Local, or
resolution is intended to preempt any
joint resolution that
Mandates Reform
Tribal Law
State, local, or tribal law, and an
intends to preempt any
Act, P.L. 104-4
explanation of the effect of such
State, local, or tribal law
preemption
Sources: Rules of the House of Representatives, 117th Congress; Congressional Budget Act of 1974 (P.L. 93-
344); Internal Revenue Service Restructuring and Reform Act of 1998 (P.L. 105-206); Federal Advisory
Committee Act (P.L. 92-463); Congressional Accountability Act (P.L. 104-1); Unfunded Mandates Reform Act
(P.L. 104-4).
Notes:
a. Common names for report headings. Individual committees may use different section titles to reference the
required report contents.
b. The inclusion of additional views is required if, at the time the measure or matter is approved, a committee
member gives notice of an intention to file supplemental, minority, additional, or dissenting views for inclusion in
the committee’s report to the House. If such timely notice is given, all committee Members will have not less
than two additional calendar days after the day of such notice (excluding Saturdays, Sundays, and legal holidays
except when the House is in session on such a day) to file signed views in writing with the committee clerk (Rule
XI, clause 2(l)).
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House Committee Reports: Required Contents
c. Requirement does not apply to votes taken in executive (closed) session by the Committee on Ethics and
applies only to the maximum extent practicable to a report by the Committee on Rules on a rule, joint rule, or
the order of business of the House.
d. This statement is to include the level of expenditures authorized for that year, the actual level of expenditures
for that year, and the level of appropriations in the bill for such expenditures.
e. Requirement waived if the chair of the Committee on Ways and Means inserts the analysis in the
Congressional
Record prior to the measure being considered on the House floor.
f. Requirement does not apply to certain measures that enforce constitutional rights; prohibit specified forms of
discrimination; require compliance with accounting and auditing procedures with respect to funds provided by
the federal government; relate to emergency assistance or national security; or relate to the old-age, survivors,
and disability insurance program under Title II of the Social Security Act.
g. If the statement is not published in the report, or consideration of the bill or joint resolution is expected to
occur before the publication of the report, the committee is to cause such statement, or a summary thereof, to
be printed in the
Congressional Record prior to the bill or joint resolution’s consideration on the floor.
Author Information
Jane A. Hudiburg
Christopher M. Davis
Analyst on Congress and the Legislative Process
Analyst on Congress and the Legislative Process
Acknowledgments
Judy Schneider, former Senior Specialist in the Legislative Process, authored an earlier version of this
report.
Disclaimer
This document was prepared by the Congressional Research Service (CRS). CRS serves as nonpartisan
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under the direction of Congress. Information in a CRS Report should not be relied upon for purposes other
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