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From a health perspective, a study focusing on New York City projected that a menthol cigarette ban could prevent thousands of cases of myocardial infarction and stroke over a 20-year period

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The bill states that existing taxes do not adequately capture new and emerging nicotine products and that newer products had been exempt from excise tax, creating an unfair advantage in the market against their competitors. The tax increase was part of a broader package of excise tax changes lawmakers said would fund public schools, health care, and social services