" A hearing is a meeting or session of a Senate, House, joint, or special committee of Congress, usually open to the public, to obtain information and opinions on proposed legislation, conduct an investigation, or evaluate/oversee the activities of a government department or the implementation of a Federal law." Both proponents and opponents of the proposed legislation may be witnesses.
Committee reports are analyses and recommendations regarding legislation, and are very useful for ascertaining the purpose or intent of a bill. Also, these reports may also contain dissenting views from committee members. When the House and Senate cannot reconcile their different versions of a bill, a committee with members from both houses works out a compromise and issues a conference committee report.