H. Rep. 117-7: American Rescue Plan Act of 2021, Report Together with Minority Views to Accompany H.R. 1319, Including Cost Estimate of the Congressional Budget Office, February 24, 2021 [open pdf - 76MB]
From the Document: "It has been roughly one year since the first COVID-19 [coronavirus disease 2019] case was diagnosed in the United States. Our nation is struggling to endure the unrelenting devastation spawned by the pandemic and corresponding economic fallout. The need for bold, compassionate, and aggressive action remains unparalleled and undeniable. [...] The 2021 budget resolution (S. Con. Res. 5) laid the groundwork for bold action by providing the option of using the budget reconciliation process to deliver crucial relief to the American people and achieve the goals of President Biden's American Rescue Plan. This reconciliation bill is the next step toward implementing the plan."
H. Rep. 117-7; House Report 117-7
U.S. Government Publishing Office: http://www.gpo.gov/