If the GOP plan is to give tax breaks as incentives to companies exploring for oil; increasing oil production from existing fields or developing new fields and the companies receiving the tax breaks are not doing any of these said activities, at what point does this become fraud? And if the tax breaks are being given on the premise of increased exploration & development leading to higher tax revenues from this increased production but the tax breaks happen to also erase any tax liability the producers may have, what is the point of paying the incentives in the first place?