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Lots of information about events that occur in the Year of the Comet including the space race to the comet, the orichalcum rush, the Surge, and the volcanic eruptions that affect San Francisco and Imperial Japan.
This is one of those SR supplements that is a must get, as so much went on in 2061. For your timeline, I'd recommend it to have for referencing, and if you start in 2050 you have the comet to look forward to.
Year of the Comet was (I believe) the last book that was written when FASA still existed and (I think) the first Shadowrun product Wiz Kids/FanPro published. Near the end of FASA's life it became pretty obvious that the overall background history and story (meta-story) of the Shadowrun game world had slowed down quite a bit. We got fairly regular updates in the form of tech and magic sourcebooks but the overall "history" of the world hadn't changed much in a while. Year of the Comet changes all that and contains several big kick-starts to the Shadowrun world. Halley's Comet is passing by the Earth and seems to bring all kinds of weird events with it. There are some big changes in Denver, Japan, California Free State, and (sort) DeeCee. We get a new dragon, some new (unpleasant) spirits, and naturally occuring orichalum. It's a pretty fun read and it contains many new ideas for game masters to create adventures with. It's a pretty thick book with plenty of Shadowtalk and a nicely laid out Game Information section in the back. The only possible flaw for this book may be too much too late. It does so many things to the game universe it can be confusing. But you don't have to implement them all at once and/or can pick which ones you want to keep in your campaign. Probably worth picking up if you're interested in the new direction of Shadowrun.