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The regulations also apply to e-cigarette components, but exclude accessories

1 Nicotine from HTPs is highly addictive and harmful, especially for youth, young adults, and pregnant women Nicotine exposure is harmful to adolescent brain development Nicotine is toxic to developing fetuses Additional research is needed to understand additional short-term and long-term health effects of HTPs use Are HTPs less harmful than regular cigarettes

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In both of the proposals, excise taxes on tobacco and nicotine products are part of the pay-fors that are supposed to make up revenue lost due to lower income taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities