US: state tax discounts and benefits for MRTPs, June 2024

The term “modified risk tobacco product” (MRTP) means any tobacco product sold or distributed to reduce harm or the risk of tobacco-related disease associated with commercially marketed tobacco products. In order to market tobacco products in this way, an order issued by the US Food and Drug Administration (FDA) must first be obtained.

Tax discounts for MRTPs usually differentiate between risk modification orders (RMOs) and exposure modification orders (EMOs). This report analyses whether US states are considering the different harm profiles of tobacco products (which can include e-cigarettes) when taxing them, in order to encourage consumption of lower-risk products.

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Kristina Iashina

Junior legal analyst
Kristina holds a Masters Degree in International Law from Moscow State Linguistic University, Russia. In 2020 she completed a six-month exchange programme at the University of Malaga. She has worked as a legal secretary at the Ninth Arbitration Court of Appeal, Russia; and as a legal assistant in a law firm in Moscow.

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