I've never quite understood the logic behind all of these huge tax credits. Why are we paying folks for making money here? What other industries receive tax credits? I'm aware of the film industry receiving them, but only during our winter months (but this may have changed by now). Do we really need to give away the farm for oil companies to do business here?  Tax credits that cost Alaskans hundreds of millions a year? I understand that oil prices are super low right now, but that hasn't been, and won't always be the case. We're talking about a non-renewable resource, from our land, that we feel we need to provide some incentive for companies to drill for. Crazy! 
It seems most agree that SB21 has never been a fair deal. Even when they put it up for vote again, the powers that be successfully made the bill so confusing that many people thought they were voting against it by voting No, realized to late that they had actually voted 'No, I don't want to repeal SB21'.  Tricks of the trade.