Amen Mr. Brena!! Thank you for posting this simple explanation for all to see. SB21 has to be rewritten or repealed as the foundation of any meaningful progress on resolving the budget deficit. It is simply ludicrous to think we are paying the oil industry $700 Million this year to do work they would be doing anyway while simultaneously living with a production tax so low as to never recoup that "investment" because of the "new oil" clause of SB21. Anyone who voted for that new tax regimen needs to be voted out in this upcoming election. ACES was working and could have been enhanced rather than thrown out for the completely new tax structure that has been proven a failure. Remember we are living on the money we were able to save due to the progressively clause of ACES. We will never be able to set aside a savings account again unless the people who created SB21 are voted out and a complete revision of SB 21 is accomplished.