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Under the bill, a new 27-cents-per-milliliter tax will be imposed on what are known as "closed" vapor products such as JUUL pods, a form of e-cigarettes

Higher-priced tobacco leaves and more finely crafted cigars do not have significantly greater negative externalities, so significantly higher taxes from a price-based tax would be excessive

The CDC reported a 7.2 million-person increase in adults using e-cigarettes exclusively between 2017 and 2023, almost exactly offsetting the 6.8 million-person decrease in exclusive cigarette smokers

Consequently, there will be fewer instances of acidic contents refluxing back into the esophagus through the LES, weakening the disease defense mechanisms responsible for preventing acid from flowing back