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A law is an official rule or regulation made by a legislative body such as Congress. A bill is a proposal for a new law or for changing an existing one. Generally, a bill is assigned to a committee for study and consideration before it can become a law. A committee report is a written record of the committee’s action on a bill. It contains a detailed description of the bill, including the text of any amendments, and explains its purpose and scope. The committee report is an important source of information for the courts and executive departments regarding the meaning and intent of a law.