In Congress, a formal report by a Congressional committee to the House, Senate or both on a proposed law or other matter. The report is part of the legislative history and includes: a summary of the proposed law, recommendations as to its passage and amendments, relevant background information, a discussion and defense of its provisions, a detailed section by section analysis of them, a demonstration of the changes it makes in existing law, reports on the law from the administration, cost estimates, and dissenting views from members of the committee.