Final answer:
The Floor Debate Report is a supplement to the Committee Report.
Step-by-step explanation:
The correct answer is b. It is a supplement to the Committee Report.
The Floor Debate Report is not contained in the Congressional Record as stated in option a. The Congressional Record is a publication that documents all official activity of both houses of Congress. The Committee Report is a separate report that provides information on the bill's content and recommendations from the committee responsible for reviewing the bill.
Option c is also incorrect. The Floor Debate Report does not summarize the discussions made in the House or the Senate concerning a proposed tax bill. It primarily focuses on the debates and discussions that occurred on the floor of the chamber where the bill was being considered.
Therefore, the only correct statement is that the Floor Debate Report is a supplement to the Committee Report, as stated in option b.