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Closed pod systems (think the ones using nicotine salt cartridges) tend to deliver nicotine faster and at higher concentrations often 30-50mg which mimics the quick satisfaction of a cigarette 7

1 for millions of low-income Americans who rely on money from the federal government to purchase what the USDA considered "healthy foods," such as fruits, meats and dairy products

New England Journal of Medicine, 370, 2219-2227

Doubling it might cover the gap, but would shift the tax burden toward consumption, disproportionately affecting low- and middle-income residents