S. Rept. 116-297: Guidance Clarity Act of 2020, Report to Accompany S. 3412, Including the Cost Estimate of the Congressional Budget Office, November 17, 2020 [open pdf - 371KB]
From the Purpose and Summary: "S. 3412, the Guidance Clarity Act of 2020, requires agencies to provide a guidance clarity statement on certain agency guidance that the contents of the document do not have the force and effect of law and are not meant to bind the public in any way, and are intended to only provide clarity to the public about existing requirements under the law or agency policy."
S. Rept. 116-297; Senate Report 116-297
U.S. Government Publishing Office: http://www.gpo.gov/