Legislature(2017 - 2018)BARNES 124

02/22/2017 01:00 PM RESOURCES

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Audio Topic
01:06:21 PM Start
01:07:37 PM Presentation(s): Ocean Acidification in Alaska: Ecosystems and Economics
01:39:02 PM SB30
02:03:13 PM HB111
02:59:58 PM Adjourn
* first hearing in first committee of referral
+ teleconferenced
= bill was previously heard/scheduled
+ Presentation: Ocean Acidification & its TELECONFERENCED
Potential Impacts to Fisheries in AK by Jessica
Cross, NOAA Ocean Acidification Expert
-- Testimony <Invitation Only> --
+ SB 30 APPROVAL: ROYALTY OIL SALE TO PETRO STAR TELECONFERENCED
Moved SB 30 Out of Committee
-- Public Testimony --
+= HB 111 OIL & GAS PRODUCTION TAX;PAYMENTS;CREDITS TELECONFERENCED
Heard & Held
-- Testimony <Invitation Only> --
Oil & Gas Industry Testimony
<Above Item Removed from Agenda>
Lifecycle Scenario Analysis by Colleen Glover,
Tax Division Commercial Analyst
**Streamed live on AKL.tv**
        HB 111-OIL & GAS PRODUCTION TAX;PAYMENTS;CREDITS                                                                    
                                                                                                                                
2:03:13 PM                                                                                                                    
                                                                                                                                
CO-CHAIR TARR  announced that the  final order of  business would                                                               
be  HOUSE BILL  NO. 111,  "An  Act relating  to the  oil and  gas                                                               
production tax,  tax payments, and credits;  relating to interest                                                               
applicable  to  delinquent  oil   and  gas  production  tax;  and                                                               
providing for an effective date."                                                                                               
                                                                                                                                
2:03:48 PM                                                                                                                    
                                                                                                                                
COLLEEN GLOVER,  Commercial Analyst, Tax Division,  Department of                                                               
Revenue  (DOR),  provided  a  PowerPoint  presentation  entitled,                                                               
"Alaska's  Oil  and Gas  Taxation  -  HB111\O Lifecycle  Scenario                                                               
Analysis," dated  2/17/17.  Ms.  Glover gave the  committee brief                                                               
personal  background  information.     She  noted  the  sectional                                                               
analysis   for  HB   111  was   previously  presented,   and  her                                                               
presentation would focus  on lifecycle modeling that  is based on                                                               
two hypothetical  North Slope  fields and  which will  reveal the                                                               
impacts  of  any tax  policy  on  a  large  or small  new  field,                                                               
including the present  tax policy, identified as  status quo, and                                                               
the potential impacts  of HB 111 [slide 2].   On slide 3, impacts                                                               
by HB  111 such  as the  net operating  loss (NOL)  credit change                                                               
from 35 percent to 15  percent, changes to sliding scale credits,                                                               
the  elimination of  cash  repurchases on  the  North Slope,  the                                                               
change  in the  minimum  tax from  4 percent  to  5 percent,  and                                                               
provisions to harden the floor, were highlighted in green.                                                                      
                                                                                                                                
REPRESENTATIVE BIRCH directed attention to  page 4 of fiscal note                                                               
Identifier:     HB111-DOR-TAX-02-10-17  that  indicated   HB  111                                                               
"raises  $300 million."   He  asked whether  the presenter  would                                                               
characterize the net effect of HB 111 as a major tax increase.                                                                  
                                                                                                                                
MS. GLOVER  clarified the model  is a hypothetical field  and the                                                               
fiscal  note is  based on  the  Fall [2016  Revenue Sources  Book                                                               
(RSB)]  forecast  of  projected  revenues  to  the  state.    She                                                               
acknowledged it  is an  increase and  the modeling  would present                                                               
the impact of HB 111 on each of five scenarios.                                                                                 
                                                                                                                                
2:07:48 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE BIRCH  asked whether the Fall  forecast recognizes                                                               
the recent increased  quantity of oil flowing  through the Trans-                                                               
Alaska Pipeline System (TAPS).                                                                                                  
                                                                                                                                
MS. GLOVER deferred to the director of the Tax Division, DOR.                                                                   
                                                                                                                                
CO-CHAIR TARR stated  the $300 million referred to  in the fiscal                                                               
note are fiscal year 2025 (FY 25) and FY 26 estimates.                                                                          
                                                                                                                                
MS. GLOVER explained the model  assumptions are as follows [slide                                                               
4]:                                                                                                                             
                                                                                                                                
   • development begins 1/1/18                                                                                                  
   • designed for the period of development through production                                                                  
      not including exploration costs or abandonment costs                                                                      
   • uses inflation of 2.25 percent per year                                                                                    
   • for status quo, producers move to non-gross value reduction                                                                
      (non-GVR) status and cannot go below minimum tax                                                                          
   • for status quo, producers apply for $35 million repurchase                                                                 
      sliding scale credits                                                                                                     
   • assumes North Slope only                                                                                                   
                                                                                                                                
MS. GLOVER,  in response to Representative  Johnson, restated the                                                               
model does  not include exploration  costs or  abandonment costs.                                                               
She  explained the  field lifecycle  modeling assumptions  are as                                                               
follows [slide 6]:                                                                                                              
                                                                                                                                
   • one 50 million barrel oil field over the life of production                                                                
   • one 750 million barrel oil field over the life of                                                                          
      production                                                                                                                
   • price points of $40, $60, $80, and Fall 2016 forecast price                                                                
   • status quo tax provisions with one or four partners                                                                        
   • HB 111                                                                                                                     
   • each scenario has a dashboard with four quadrants [slide                                                                   
      7]:   1.  production  tax; 2.  state  revenue; 3.  producer                                                               
      revenue; 4. summary economics:  a. total cash flows, b. net                                                               
      present value (NPV) analysis; c. split of profits; d. split                                                               
      of gross                                                                                                                  
                                                                                                                                
2:13:41 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE BIRCH asked whether  [quadrants] 1-4 include state                                                               
royalty share.                                                                                                                  
                                                                                                                                
2:14:09 PM                                                                                                                    
                                                                                                                                
MS.  GLOVER  said  royalty  is  a  component  of  state  revenue,                                                               
[quadrant] 2.   Slide  8 illustrated  a hypothetical  small field                                                               
over 30 project years.  There  was no activity in the first years                                                               
and under  the current  tax system  cash credits  were generated.                                                               
Cash repurchases paid to the producer  by the state were shown in                                                               
red.   In later years,  production tax  paid by the  producer was                                                               
shown in green, and the gold line was the minimum tax.                                                                          
                                                                                                                                
REPRESENTATIVE  BIRCH questioned  whether the  model assumes  the                                                               
state honored  its commitment  to the explorer  in the  amount of                                                               
$150 million.                                                                                                                   
                                                                                                                                
MS. GLOVER said  the model assumes $35 million per  year would be                                                               
paid by the  state.  She turned attention to  the four components                                                               
of state  revenue:  production  tax shown in green,  property tax                                                               
shown  in  red, royalties  shown  in  blue, and  state  corporate                                                               
income tax shown  in purple.  On the North  Slope, the state gets                                                               
a 7.5 percent share of property tax [slide 9].                                                                                  
                                                                                                                                
REPRESENTATIVE  BIRCH recalled  the  state collects  20 mills  in                                                               
property  tax statewide,  and  reimburses  communities along  the                                                               
pipeline for their  share.  He opined property tax  for the state                                                               
is a significant amount.                                                                                                        
                                                                                                                                
2:17:27 PM                                                                                                                    
                                                                                                                                
MS.  GLOVER  explained   the  property  tax  shown   is  for  the                                                               
hypothetical   field.      However,    92.5   percent   goes   to                                                               
municipalities.     She  returned  attention  to   slide  9  that                                                               
illustrated income  tax is paid  after producers begin to  make a                                                               
profit.  Slide  10 illustrated cash flows for  producers over the                                                               
duration of the  field, beginning with huge  net operating losses                                                               
and  followed  by  production.   Slide  11  summarized  economics                                                               
during the life  of the project:  lifecycle totals  with rates of                                                               
return; split  of profits based  on entity  such as the  state or                                                               
municipalities; split of gross by  entity.  She pointed out state                                                               
net present value (NPV} is 6.95  percent and producer cash NPV is                                                               
10  percent.   Ms.  Glover  presented  the small  field  modeling                                                               
assumptions, noting  that any changes can  be easily accommodated                                                               
[slide 13].                                                                                                                     
                                                                                                                                
CO-CHAIR TARR questioned why the  state corporate income tax rate                                                               
is lower than in statute.                                                                                                       
                                                                                                                                
MS. GLOVER  said the rate  is 6.5 percent of  the net.   Slide 14                                                               
illustrated  the  production profile  curve  for  a small  field,                                                               
showing  almost   $200  million  in  capital   investment  before                                                               
production begins at year four.   However, operating expenditures                                                               
correspond with the production curve.                                                                                           
                                                                                                                                
2:24:18 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE JOHNSON  asked what  taxes are  being paid  at the                                                               
beginning of development.                                                                                                       
                                                                                                                                
MS. GLOVER said none.                                                                                                           
                                                                                                                                
REPRESENTATIVE BIRCH  noted total  capital expenditures  shown on                                                               
slide 14 are $500 million before production.                                                                                    
                                                                                                                                
MS.  GLOVER  agreed.   Slide  15  illustrated the  four  modeling                                                               
components for  a small field  under the current tax  regime that                                                               
were previously  discussed on  slides 8-11.   In the  small field                                                               
model  it was  assumed there  would be  no production  until year                                                               
four, and  thus no production tax  or royalty revenue is  due the                                                               
state until year four.  Total net  gain to the state for the life                                                               
of the hypothetical  field was $870 million and net  cash flow to                                                               
the producer was $815 million.                                                                                                  
                                                                                                                                
REPRESENTATIVE BIRCH  returned attention  to slide 15,  and asked                                                               
for  clarification on  the total  amount of  credits and  capital                                                               
spend.                                                                                                                          
                                                                                                                                
2:29:37 PM                                                                                                                    
                                                                                                                                
MS. GLOVER  responded slide 14  was a representative  profile and                                                               
slide 15  illustrated the actual  scenario.  In  further response                                                               
to Representative Birch, she said  in the aforementioned scenario                                                               
the  lifecycle  total  credits   that  were  purchased  are  $161                                                               
million.   Ms. Glover  presented slide  16 which  illustrated the                                                               
small  field model  under the  proposed HB  111 tax  regime.   As                                                               
shown in the upper left graph,  there are no cash repurchases and                                                               
the producer  pays the minimum tax;  as shown in the  upper right                                                               
graph, there is no revenue  to the state until production begins;                                                               
as shown  in the  lower left  graph, there  is little  change; as                                                               
shown in  the lifecycle totals,  production tax remains  the same                                                               
as adjusted for net present value.                                                                                              
                                                                                                                                
REPRESENTATIVE RAUSCHER  asked whether  royalty was  increased in                                                               
slide 16.                                                                                                                       
                                                                                                                                
MS. GLOVER answered royalty is not  impacted by HB 111.  Slide 17                                                               
illustrated  cash   flows  for  the  small   field,  one  partner                                                               
scenario, at $40, $60, $80,  and Fall 2016 forecast prices, under                                                               
the status quo and HB 111.                                                                                                      
                                                                                                                                
2:35:01 PM                                                                                                                    
                                                                                                                                
CO-CHAIR TARR surmised at $40  companies have higher losses under                                                               
HB 111 due to the price of oil [from the point of development].                                                                 
                                                                                                                                
2:35:19 PM                                                                                                                    
                                                                                                                                
MS.  GLOVER provided  additional data  on the  eight small  field                                                               
scenarios  under the  status  quo and  HB 111  [slide  18].   Ms.                                                               
Glover  presented the  large  field  modeling assumptions  [slide                                                               
20].  She explained the  production profile differs as production                                                               
for a  large field  is assumed  to begin  at year  five, however,                                                               
similarly to the  development of a small field, there  is a large                                                               
capital  investment   in  the  first  years,   followed  by  peak                                                               
production  and declining  production [slide  21].   Modeling for                                                               
the large  field included  three scenarios:   current  tax policy                                                               
[status  quo],  one  partner  with  annual  $35  million  maximum                                                               
repurchase; status  quo, four partners;  HB 111 with one  to four                                                               
partners.   As  shown  on the  slide 22  upper  left graph,  cash                                                               
repurchases are received  for the first seven  years, minimum tax                                                               
is paid to  about year twelve or thirteen,  and higher production                                                               
tax is paid in the following  years; because of early losses, the                                                               
producer  carried   forward  tax  credits  to   use  against  tax                                                               
liability,  and when  the NOL  credits are  exhausted, production                                                               
tax greatly increases.  As shown  in the upper right graph, state                                                               
revenue also  peaks around year  twelve.   As shown in  the lower                                                               
left graph, positive cash flow begins around year eight.                                                                        
                                                                                                                                
CO-CHAIR TARR  observed in the  foregoing scenario,  the producer                                                               
chose  to  use  its  $35  million in  credits,  and  carried  the                                                               
remaining credits forward.                                                                                                      
                                                                                                                                
MS.  GLOVER said  DOR assumed  the producers  would opt  to carry                                                               
forward  credits  for their  full  value  rather than  taking  75                                                               
percent cash value.                                                                                                             
                                                                                                                                
REPRESENTATIVE RAUSCHER  asked whether the  model is based  on an                                                               
average historical lifecycle of a production field.                                                                             
                                                                                                                                
MS. GLOVER said the model is  based on a production profile curve                                                               
developed by DOR  and the Department of  Natural Resources (DNR),                                                               
looking  at natural  field production  profiles and  working with                                                               
tax consultants.   She further explained the  large field assumes                                                               
750 million  barrels over the life  of the field, so  the profile                                                               
curve estimates percent  of production by year.   She returned to                                                               
the  presentation, noting  slide 23  illustrated the  large field                                                               
with  four partners,  which qualifies  the project  for the  $140                                                               
million  per  year  cash  repurchase   maximum  and  impacts  GVR                                                               
credits.   As  shown  on the  slide 23  upper  left graph,  state                                                               
repurchased  credits  are  bigger,  and production  tax  is  paid                                                               
earlier, however, the total tax paid to the state is unaffected.                                                                
                                                                                                                                
2:42:14 PM                                                                                                                    
                                                                                                                                
CO-CHAIR TARR  directed attention to  the amount of  $1.6 billion                                                               
in repurchased  tax credits,  based on  the large  field scenario                                                               
with four partners.                                                                                                             
                                                                                                                                
MS.  GLOVER presented  slide 24  that illustrated  a large  field                                                               
scenario with  one or four  partners under HB  111.  As  shown on                                                               
the upper left graph, there  are no tax repurchases, tax payments                                                               
begin at year  five at production, the producer  pays minimum tax                                                               
until exhausting  NOL credits, and  pays the full  production tax                                                               
for the  remainder of  the life of  the field.   As shown  on the                                                               
upper  right graph,  the  state does  not  receive revenue  until                                                               
production begins.                                                                                                              
                                                                                                                                
CO-CHAIR  JOSEPHSON  returned  attention  to  slide  23  -  which                                                               
illustrated a partner  or joint venture with a large  field - and                                                               
noted the lifecycle of tax  credits repurchased under current law                                                               
is $1.6 billion and the state nets $22 billion.                                                                                 
                                                                                                                                
MS. GLOVER said correct.                                                                                                        
                                                                                                                                
CO-CHAIR JOSEPHSON  acknowledged this  is a  high rate  of return                                                               
albeit over  a long period of  time.  Considering the  all of the                                                               
variables such  as price,  the state should  know the  quality of                                                               
its investment.  He questioned how  residents of the state can be                                                               
assured of a worthy investment.                                                                                                 
                                                                                                                                
MS. GLOVER said that is not her expertise.                                                                                      
                                                                                                                                
REPRESENTATIVE RAUSCHER asked what part  of the model incents the                                                               
production of an oil field.                                                                                                     
                                                                                                                                
MS. GLOVER advised the model is  designed to show the impact made                                                               
by HB 111 on a hypothetical  field, and does not predict activity                                                               
or decisions by producers.                                                                                                      
                                                                                                                                
CO-CHAIR TARR said  the upper left graphs on [slides  15, 16, 22,                                                               
23,  and 24]  show the  changes  in "incentives"  because of  the                                                               
changes  to the  repurchase cash  credits, which  are one  of the                                                               
current incentives in tax policy.                                                                                               
                                                                                                                                
MS. GLOVER  advised there  are analyses in  this regard  later in                                                               
the  presentation.   Slide  26 provided  additional  data on  the                                                               
eight large  field scenarios  under the  status quo  one partner,                                                               
status  quo four  partners,  and  HB 111,  and  slide  27 was  an                                                               
outline of  all of the scenarios  that were modeled on  the large                                                               
field.                                                                                                                          
                                                                                                                                
2:48:57 PM                                                                                                                    
                                                                                                                                
REPRESENTATIVE  JOHNSON  pointed out  the  economics  of a  large                                                               
field  are  better  than  those  of a  small  field,  and  opined                                                               
increased  exploration  on  smaller  fields was  the  purpose  of                                                               
Senate Bill 21 [passed in the 28th Alaska State Legislature].                                                                   
                                                                                                                                
CO-CHAIR TARR compared  the summary on slide 18  for small fields                                                               
to the  summary on  slide 26  for large  fields, and  pointed out                                                               
producer cash flow  at $40 is negative for small  fields - but is                                                               
not for larger fields - due to economies of scale.                                                                              
                                                                                                                                
MS. GLOVER  noted from  the results  of the  model DOR  sought to                                                               
determine how  the five  components of the  tax drive  changes to                                                               
the state  and to the producers.   For example, DOR  completed an                                                               
analysis on  the five components  using Fall 2016  forecast price                                                               
on a  large field  with one  partner, compared  to HB  111 [slide                                                               
27].   Slide 28  illustrated the  tax changes made  by HB  111 in                                                               
state  net  cash flows.    The  biggest  difference was  made  by                                                               
changing the NOL credit from 35  percent to 15 percent, which was                                                               
a gain of $2 billion.  Additional  impacts are a gain of about $1                                                               
billion from changes  to the sliding scale credit, and  a gain of                                                               
about $25  million from hardening  the floor.  Other  changes are                                                               
insignificant to cash flows.                                                                                                    
                                                                                                                                
CO-CHAIR TARR restated the analysis  is over the lifecycle of the                                                               
modeled   field,   thus   the  total   potential   earnings   are                                                               
approximately  $22 billion,  and the  total potential  change for                                                               
the life of the field would  be the aforementioned $2 billion and                                                               
$1 billion.                                                                                                                     
                                                                                                                                
MS. GLOVER added on slide 28  the blue bar on the left represents                                                               
approximately $22  billion in net  cash flow for the  status quo,                                                               
and the purple  bar on the right represents net  cash flow earned                                                               
under HB 111.   Slide 29 illustrated the difference  by HB 111 in                                                               
state net  present value (NPV),  incorporating the time  value of                                                               
money over the lifecycle of the  field.  The biggest impact of HB                                                               
111 was  again changing  the NOL  credits from  35 percent  to 15                                                               
percent; the  sliding scale credits,  hardening of the  floor and                                                               
other changes have smaller impacts.   Eliminating cash repurchase                                                               
has no  impact.  Slide 30  illustrated the difference made  by HB                                                               
111 in  producer net cash  flows:    status quo for  the producer                                                               
was about $18 billion in cash  flow, changing NOL credits from 35                                                               
percent to  15 percent was a  reduction of about $2  billion, and                                                               
the change  in sliding scale  credit was  a reduction.   Slide 31                                                               
illustrated  the difference  by HB  111 in  producer NPV.   Under                                                               
status quo  the producer is  at a  negative NPV and  changing NOL                                                               
credits has  the biggest impact; sliding  scale credit, hardening                                                               
the  floor,  changing  the  minimum  tax,  and  eliminating  cash                                                               
repurchase have further impacts.                                                                                                
                                                                                                                                
2:55:40 PM                                                                                                                    
                                                                                                                                
CO-CHAIR JOSEPHSON  inquired as  to the  price forecast  that was                                                               
used on the model for slide 31.                                                                                                 
                                                                                                                                
MS. GLOVER said the Fall 2016  RSB forecast was used.  In further                                                               
response to Co-Chair  Josephson, she explained there  are no cash                                                               
credits reflected in slide 31.                                                                                                  
                                                                                                                                
MS. GLOVER, in  response to Co-Chair Tarr,  further explained the                                                               
status quo  of the producers is  negative in slide 31  because of                                                               
the time  value of money.   Slide 22 indicated the  same negative                                                               
NPV due  to the outlay  of money in  the beginning of  a project,                                                               
which is shown in 2018 dollars.                                                                                                 
                                                                                                                                
REPRESENTATIVE PARISH  surmised there  was a  10 percent  rate of                                                               
return on other funds.                                                                                                          
                                                                                                                                
MS. GLOVER said correct.                                                                                                        
                                                                                                                                
[HB 111 was held over.]                                                                                                         

Document Name Date/Time Subjects
SB030 Transmittal Letter 2.21.17.pdf HRES 2/22/2017 1:00:00 PM
SB 30
SB030 ver A 2.21.17.pdf HRES 2/22/2017 1:00:00 PM
SB 30
SB030 Supporting Document-DNR Slide Presentation 2.21.17.pdf HRES 2/22/2017 1:00:00 PM
SB 30
SB030 Supporting Document-Royalty Board Resolution 2.21.17.PDF HRES 2/22/2017 1:00:00 PM
SB 30
SB 30 Supporting Document-Report from Royalty Board 2.21.17.pdf HRES 2/22/2017 1:00:00 PM
SB 30
SB30 Supporting Document-Support Letter 2-15-2017.pdf HRES 2/22/2017 1:00:00 PM
SB 30
SB 30 Supporting Document-Best Interest Finding 2.21.17.pdf HRES 2/22/2017 1:00:00 PM
SB 30
HB111 ver O 2.8.17.PDF HRES 2/13/2017 1:00:00 PM
HRES 2/17/2017 1:00:00 PM
HRES 2/20/2017 1:00:00 PM
HRES 2/22/2017 1:00:00 PM
HRES 2/22/2017 6:30:00 PM
HRES 2/24/2017 1:00:00 PM
HRES 2/27/2017 1:00:00 PM
HRES 3/1/2017 1:00:00 PM
HRES 3/1/2017 6:00:00 PM
HRES 3/6/2017 6:30:00 PM
HRES 3/8/2017 1:00:00 PM
HB 111
HB111 Fiscal Note DOR-TAX 2.12.17.pdf HRES 2/13/2017 1:00:00 PM
HRES 2/17/2017 1:00:00 PM
HRES 2/22/2017 1:00:00 PM
HRES 2/22/2017 6:30:00 PM
HRES 2/24/2017 1:00:00 PM
HRES 2/27/2017 1:00:00 PM
HRES 3/1/2017 1:00:00 PM
HRES 3/1/2017 6:00:00 PM
HRES 3/6/2017 6:30:00 PM
HRES 3/8/2017 1:00:00 PM
HRES 3/13/2017 1:00:00 PM
HB 111
HB111 Sectional Analysis 2.12.17.pdf HRES 2/13/2017 1:00:00 PM
HRES 2/17/2017 1:00:00 PM
HRES 2/20/2017 1:00:00 PM
HRES 2/22/2017 1:00:00 PM
HRES 2/22/2017 6:30:00 PM
HRES 2/24/2017 1:00:00 PM
HRES 2/27/2017 1:00:00 PM
HRES 3/1/2017 1:00:00 PM
HRES 3/1/2017 6:00:00 PM
HRES 3/6/2017 6:30:00 PM
HRES 3/8/2017 1:00:00 PM
HB 111
HB111 Sponsor Statement 2.12.17.pdf HRES 2/13/2017 1:00:00 PM
HRES 2/17/2017 1:00:00 PM
HRES 2/20/2017 1:00:00 PM
HRES 2/22/2017 1:00:00 PM
HRES 2/22/2017 6:30:00 PM
HRES 2/24/2017 1:00:00 PM
HRES 2/27/2017 1:00:00 PM
HRES 3/1/2017 1:00:00 PM
HRES 3/1/2017 6:00:00 PM
HRES 3/6/2017 6:30:00 PM
HRES 3/8/2017 1:00:00 PM
HRES 3/13/2017 1:00:00 PM
HB 111
HB111 - DOR Lifecycle Scenario Analysis Presentation - 2.17.17.pdf HRES 2/17/2017 1:00:00 PM
HRES 2/22/2017 1:00:00 PM
HB 111
SB30 Fiscal Note-DNR-DOG 2.22.17.pdf HRES 2/22/2017 1:00:00 PM
SB 30
Ocean Acidification in Alaska Ecosystems and Economics By Jessica Cross 2.22.17.pdf HRES 2/22/2017 1:00:00 PM