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 when taxing them, in order to encourage consumption of lower-risk products.

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Berta Camps Bisbal

Senior legal analyst
Berta has a law degree from the University of Barcelona and a Juris Doctor degree from Nova Southeastern University (Florida). She has worked as a faculty assistant in legal research in Florida, was a member of the Law Review, and has interned for a magistrate judge of the US District Court for the Southern District of Florida. Berta focuses on US legal analysis, including tracking all federal, state and local regulation. She runs our US interactive regulatory tracker product, following changing regulation on e-cigarettes in all 50 US states.

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