I was impressed with the Feb. 15 article soliciting new ideas for the public sector in leaner times. As a former state senator, I know how difficult it is for legislators to deal with the huge deficit facing them, but I do think there are areas that need to be addressed. There is a provision in the state income tax code that has bothered me for a long time. That provision allows anyone in Minnesota who lives here but leaves for warmer climates during the winter not to have to pay any state income tax if they are gone for six months and one day! I assume the majority of these people are retired and many of them own lovely homes up north. So after they escape the winter weather (leaving the rest of us to do the volunteer work, help in our churches and schools, etc.), they return to enjoy the lovely summer weather in Minnesota. Since they don't pay income taxes, they are beneficiaries of our DNR that maintains the lakes, rivers, etc., as well as the Department of Transportation that keeps our highways and roads available for them to travel easily -- and they don't have to pay for any of it. In addition, because we have no state taxes on food or clothing, they undoubtedly do a great deal of shopping before they leave the state again for the South. Needless to say, I can't afford to go south in the winter and we never had a lake home (my husband and I raised eight children and always paid our taxes!), so perhaps this sounds like "sour grapes" and I honestly don't have any figures that would suggest this is a loophole that is costing the state of Minnesota a considerable amount of money. I am hoping that in your consideration of ideas to save money, you might want to look at it. Thank you for taking on this task and for asking for ideas. PHYLLIS MCQuaid, St. Louis Park