HB 115 is premature.  Need to bring the budget to a sustainable size for Alaskans to support.  Eight billion is the wrong number.  Also, 115 is far too complex to administer.  A percent of federal is easier and that's the way to do it.  We are not managing for recessions.  They occur because the oil industry is drying up.  They always do happy talk during session to maintain their preferential oil industry  treatment.  But, I believe in the end of the succor of the oil hayday there is an end.  In the end there is a rough patch no matter the exceeding kindness of legislators will be able to change that.  What about investments that increase in value but are not sold?  Too complex of tax law.  That's not kind.