Second, in dual users, the total amount of nicotine intake declines. The increase in electronic cigarette use over time is accompanied by a concomitant decline in cigarette smoking. Thus, overall nicotine declines.

This move will be destructive to the public's health. It will literally cause disease and death by increasing cigarette consumption. The proposed tax is high enough that it will deter many smokers from quitting by using electronic cigarettes. It may even result in some vapers returning to cigarette smoking because the economic advantage is no longer present.

If the FDA is not sure that removing all of the carcinogens from cigarettes - and reducing their concentrations to no more than trace levels - is going to make "smoking" safer (even forgetting the fact that there is no smoke and no combustion associated with vaping), then one has to ask whether the FDA is basing its positions only on science, and not on any political or ideological concerns.

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