S. Rept. 117-95: Guidance Clarity Act of 2021, to Accompany S. 533, April 27, 2022 [open pdf - 323KB]
From the Purpose and Summary: "S. 533, the Guidance Clarity Act of 2021, requires federal agencies to state on the first page of guidance documents that the text of the document does not have the force and effect of law, and is intended only to provide clarity to the public about existing legal requirements or agency policies. Excluded from this requirement is guidance issued by an agency that is not intended to have a substantial effect on the behavior of regulated parties, as well as internal executive branch legal advice or opinions addressed to executive branch officials."
S. Rept. 117-95; Senate Report 117-95
U. S. Government Publishing Office: http://www.gpo.gov/