I oppose S. 1403: IDEA Full Funding Act because it attempts to include smoking cessation devices under the same taxable rates as regular cigarettes under the alteration of Section 5702(m). Nicotine, extracted from tobacco in its purest form, removes the vast majority of harmful elements from tobacco to then be used in nicotine gum, lozenges, and other devices. This pure extracted nicotine could be "determined to be a tobacco product by the Food and Drug Administration," but the distinction needs to be made, or smoking cessation devices become targeted would be targeted with the same zeal as the tobacco products whose use they were designed to terminate
This is misguided at best. These products show the current best case scenario for ceasing tobacco use, their use providing better proven results than taxes designed to stem use. At worst, this is an obvious statement that the tax being levied actually has nothing to do with, "Saving Lives by Lowering Tobacco Use" and is instead simply a source of revenue. I'll give the benefit of the doubt and assume that the former is the case, because the latter would be deplorable.