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regulatory environment under the Trump administration and recent FDA guidance allowing new vapes and nicotine pouches to remain on the market while their premarket applications are under review

This approach is fostering market growth by retaining adult nicotine users who might otherwise quit and encouraging a transition from cigarettes to non-combustible alternatives such as nicotine pouches, heated tobacco products, and oral nicotine formats

Doing this ensures that, for instance, two beers with similar qualities and in similar quantities will have the same tax burden and that motor fuel with the same qualities and in similar quantities will have the same tax burden

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