* This report is designed to foster discussion among citizens, leaders and policy makers regarding a public issue of concern to lowans. Iowa State University seeks to provide accurate research-based information on relevant issues and does not necessarily endorse or oppose any proposals that may be analyzed. The analysis provided herein was initiated after requests for information on the impacts of the proposals were expressed by leaders representing a coalition of more than twenty statewide interests. It is important to note that NO external support was received from any special interest groups for conducting this analysis. The methods and data used were judged to be valid, given the author's training and expertise in the area. The goal of the project is to identify the potential unintended consequences regarding the probable impacts of the proposals and to provide objective information to assist leaders and citizens in making reasonable judgments The author acknowledges and appreciates several helpful suggestions received from external reviewers identified for their leg^ and fiscal expertise. The author accepts full responsibility for all content and any errors or omissions.