Witnesses include: Senators Conrad Burns, Byron L. Dorgan, John McCain, and Ron Wyden; Wade Anderson, Director of Tax Policy, Office of the State Comptroller, State of Texas; Representatives Christopher Cox and Rich White; Kendall L. Houghton, general counsel, Committee on State Taxation; Timothy M. Kaine, Richmond city councilman, National League of Cities, Richmond, VA; Linda Rankin, general counsel, Bear Creek Corporation; Lawrence H. Summers, Deputy Secretary, Department of the Treasury; and James Walton, member, Association of Online Professionals.

Hearing on H.R. 1054, the Internet Tax Freedom Act, which was introduced in a bipartisan effort to limit the ability of State & local governments to impose unnecessary & burdensome taxes on the Internet. Witnesses: Wade Anderson, Dir. of Tax Policy, Texas Comptroller of Public Accounts; Karl A. Frieden, Sr. Mgr., Arthur Andersen; Michael E. Liddick, Dir. of Taxes, America Online, Inc.; Mark Q. Rhoads, Legislative Dir., U.S. Internet Council; & Hon. Ron Wyden, Senator from Oregon. Also includes material submitted by Grover G. Norquist, Pres., Americans for Tax Reform; & prepared statement of U.S. Telephone Assoc.

The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)