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The work makes clear that while there would be offsetting revenue losses - $7.4 billion less in smoking-related taxes - the combined value of the health gains and health care cost savings would outweigh those losses substantially

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In alignment with CMS' policy in section 40.4 of the revised Medicare Part D Drug Inflation Rebate Guidance, CMS proposes in 428.200 to adopt the definitions of line extension and new formulation at 447.502 of this title for the purposes of identifying new formulations of Part D rebatable drugs