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The effects of the smoke inhalation, physical exertion, and extreme stress are all taxing on your lungs and heart, which could cause a heart attack

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Still, they are allowed to use the Tobacco Rating to boost premiums by up to 50%

the self-only HRA amount available for the HRA plan year (or the maximum dollar amount available for the plan year if the HRA provides for reimbursements up to a single dollar amount regardless of whether a participant has self-only or other than self-only coverage) as set forth in the written notice in accordance with paragraph (c)(6)(ii)(A) of this section