LATEST ALERTSThe 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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Table of contents
- Executive summary
- Where are we going?
- Modified risk tobacco products (MRTPs)
- States with MRTP provisions in their code: analysis
- Proposals that were introduced: what happened to them?
