We need to build entrepreneurship. We need to build opportunities in Indian Country, which has staggering amounts of poverty.

Mr. President, this is a day that has been 20 years in the making. You have heard argument after argument here about how this bill has been rushed, how it is not ready, how we have not yet had enough debate or deliberation. I tell you on…

Mr. President, and my friend from Montana, we will provide the citations and the Supreme Court cases that talk about the exertion of jurisdiction over foreign corporations by State taxing authorities. I will offer up this document which…

Mr. President, in response to my friend from Tennessee, the first thing I will say is the tools we have today were not available 20 years ago. The simplification, the immediacy of buying a $15 opportunity from e-bay so you can collect…

Mr. President, I wish to clarify one point about nexus versus commerce clause, and I think it has been misstated about tax jurisdiction. There was a case decided in the 1950s called National Bellas Hess that said remote sellers do not have…

Mr. President, I say to the Senator from Montana, what the bill exerts jurisdiction over is remote sellers. It does not differentiate whether they are foreign nationals or domestic corporations. In State law we have the ability to enforce…

Mr. President, I will be very brief. I want to respond to a couple of claims that have been made, especially with how they relate to foreign corporations. I think there is a sense that foreign corporations have absolutely no State tax…

Madam President, this is a challenge the States have been confronted with since 1992--a challenge of trying to get equity for Main Street businesses. The Supreme Court told us that Congress is best equipped to make a determination on how…

I suggest the absence of a quorum. The PRESIDING OFFICER (Ms. Warren.) The clerk will call the roll. The legislative clerk proceeded to call the roll.

First, I wish to thank all of my colleagues who came here today to see me offer my first speech on the floor of the Senate. It is a great group, a bipartisan group, and I believe our new class is exactly that--a group of great people who…

Mr. President, I rise in response to my good friend, the Senator from New Hampshire, who obviously feels very passionately about the bill, as do all of us who have worked for years and years to try to create a marketplace that is fair and…