According to DeCoursey: "Typically, the governor is being secretive about it. He is trying to give away that much taxpayer money without telling anyone until the little-read and arcane tax code bill is enacted later this month."



But why would Shell need a tax break - in a tax-free zone? DeCoursey suggests the Shell deal will "mimic the favorite provision of many companies who use the Pennsylvania Film Tax Credit" - allowing the beneficiary to sell the tax breaks, at a discount, to other Pennsylvania companies so they don't have to pay state taxes, either.