the PR campaign was that the floor was higher under SB21, but the reality, known to the industry, was that there were significant loop holes that made SB21 much cheaper for producers across the board of possible oil prices.    The fact that they are taxed on net revenues is just asinine. Let's just give a company the ability to expense anything they possibly want, and tax the remaining money... 

"what? we're going to have a 3 billion dollar profit this year?, go have 100 people stand around and pay them $60/hour... also, ship the crude down to Texas and refine it then send it back to sell in the state, and call it an expense."