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[20] Joint Committee on Taxation, The Income and Payroll TaxA payroll tax is a tax paid on the wages and salaries of employees to finance social insurance programs like Social Security, Medicare, and unemployment insurance

At very low levels of taxation, rate increases will increase collections

There is a whole host of pills, vitamins, oils and more that are branded as cure-alls for lung damage caused by smoking and claim to reverse years of smoke damage

More than a quarter-million youth who had never smoked a cigarette used e-cigarettes in 2013 (news release)

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