Michel- I have to disagree with addressing the problems with SB21 now rather than later. I would have preferred SB21 had never passed or been replaced by now. Unfortunately HB111 has been compromised and is inadequate the way it came out of the House to get a fair return for our oil. In my opinion it has been weakened to the point that it is also a failure. 

I believe that we should modify the tax credits this year and start over next year to create a tax structure that is both fair to the oil companies while getting a fair return for our oil. The legislature needs to hear more from and pay attention to Robin Brena and oil tax experts and pay less attention to the oil industry cheerleaders. And SB21 supporters should stop comparing SB21 to ACES, they both failed to envision that oil could drop to less than $60 a barrel. Aces gets an F-, does the F that SB21 gets for obtaining a fair return for our natural resources actually give Parnell et al. bragging rights? I don't think so!