The portion of Proposition 56 funding that the State Controller transfers to the funds to replace those other taxesalmost $70 million in fiscal year 201819is called the backfill
By making a given product more expensive, such a tax leads people to buy less of it, reducing the harm to society while generating tax revenue that the state can theoretically use to offset those harms that still accrue
Independent research shows these products emit substantial levels of carcinogenic, tobacco-specific nitrosamines, irritants and potential carcinogens, as well as similar nicotine and tar levels to a standard cigarette, the paper states
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The synergistic interaction between smoking and other metabolic risk factors, such as hypertension and dyslipidemia, further exacerbates cardiovascular disease risk, a major cause of mortality in patients with MASLD