text: Republicans talk all the time about the need to have simple, flat tax plans with no deductions or credits and yet, the SB21 scheme is about the most convoluted, complex piece of tax legislation this state has ever seen. Alaska Oiligarchy should use a system that rewards simplicity at every level and that oil companies could send to Juneau on one piece of paper. Would probably save the state millions in administration costs as well as saving the oil companies the need to hire an army of accountants.