If there is an excise tax on that, it's something I think we could certainly look at. I think you need a little more explanation and little more depth to your request when you put it to us.
The other area I want to go into is with Mr. Atkinson. I want to specifically talk about the apprenticeship training. There are some very similar comments coming from all of our witnesses here today. As a member of this committee I certainly appreciate that, because it tells us there are some areas where we need to improve and there are some concerns coming from across the country, from various and related groups, that are similar.
On the apprenticeship training, you talk about the fact that we were forced to make the apprenticeship dollars, $1,000 per apprentice, taxable, but you don't explain that it's not taxable for the full amount. Did I get that wrong?