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The regulations also apply to e-cigarette components, but exclude accessories

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In both of the proposals, excise taxes on tobacco and nicotine products are part of the pay-fors that are supposed to make up revenue lost due to lower income taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities

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Visits for another condition: When the patient presents for another condition (COPD exacerbation, cardiovascular follow-up, routine physical) and tobacco dependence is an active comorbidity that affects management, the presenting condition is the principal diagnosis and F17.210 is coded as an additional diagnosis