Presumably it is coming up for a vote because the sponsors believe it has a good chance of passing. Arguments were used to get support of the 40% tax. I wonder what the real reason is for repealing it in favor of the 5% tax. There must be some discussion points circulating among the legislators.
The cost of managing the 40% tax is high. As written, it would include many things that DoV wanted to tax if sold by a vape shop, but leave tax free if sold elsewhere. That action is illegal in PA. PA recently legalized vapable (and oral) plant medicine. The 40% vapor product tax was gumming up the wheels of that machine.