BRASÍLIA, Brazil — A Brazilian congressional panel is set to recommend mass homicide charges against President Jair Bolsonaro, asserting that he intentionally let the coronavirus rip through the country and kill hundreds of thousands in a failed bid to achieve herd immunity and revive Latin America’s largest economy.

A report from the congressional panel’s investigation, excerpts from which were viewed by The New York Times ahead of its scheduled release this week, also recommends criminal charges against 69 other people, including three of Mr.

Bolsonaro — will lead to any actual criminal charges, given the political realities of the country.

Bolsonaro, who took office in 2019, faces re-election next year and is suffering falling popularity.

The extraordinary accusations appear in a nearly 1,200-page report that effectively blames Mr.

Bolsonaro’s policies for the deaths of more than 300,000 Brazilians, half of the nation’s coronavirus death toll, and urges the Brazilian authorities to imprison the president, according to the excerpts from the report and interviews with two of the committee’s senators.

The report’s findings culminate a six-month investigation by a special Covid-19 Senate committee that held more than 50 hearings and often led the nightly news broadcasts.

The report found that the president had pushed unproven drugs like hydroxychloroquine well after they had been shown to be ineffective for treating Covid-19 and that his administration caused a monthslong delay in the distribution of vaccines in Brazil by ignoring more than 100 emails from Pfizer.

Creomar De Souza, an independent political analyst in Brasília, said that while the committee’s hearings revealed a mishandling of the pandemic, “I didn’t see any concrete element that was strong enough to accuse the president of genocide or homicide.” He said seven senators who oppose the president effectively control the 11-member committee.

The committee was scheduled to release the report on Wednesday and then vote on it a week later.

One of the four senators on the committee who support the president is his son, Flavio Bolsonaro.

The report that he will vote on next week will recommend criminal charges against him, too.

If the report is approved, Brazil’s attorney general will have 30 days to decide whether to pursue criminal charges against Mr.

Calheiros said that if the attorney general did not pursue charges against the president, the senate committee would seek other potential legal avenues, including in Brazil’s Supreme Court and the International Criminal Court in The Hague.

Bolsonaro is formally charged, he will be suspended from office for 180 days while the Supreme Court decides the case, said Irapuã Santana, a law professor at Rio de Janeiro State University.

Michel Temer, a center-right president, was arrested on corruption charges that were later dropped.

The committee’s report represents Mr.

Bolsonaro is doing as president, he retains control in the lower house of Congress and has enough support in the Senate to block the opposition from a majority.

The Senate committee found that Mr.

Calheiros said that the Senate committee found that the federal government had spent millions of dollars on such drugs, even forcing Brazil’s armed forces to mass-produce them.

The Senate committee accused Mr.