This bill provides for increased oversight of American Rescue Plan activities relating to housing and small business. The Office of the Special Inspector General for Pandemic Recovery (which is within the Department of the Treasury) shall conduct, supervise, and coordinate audits and investigations of such activities undertaken by Treasury, the Department of Housing and Urban Development (HUD), and the Department of Agriculture. The Congressional Oversight Commission shall conduct oversight of implementation of such activities by Treasury and HUD. HUD and other specified entities must testify on a quarterly basis before specified congressional committees regarding such activities.