Chairman Marquart, Vice Chair Lislegard, Republican Lead Davids and members of the House Taxes Committee, my name is Alan Smith, and I am a senior fellow and Midwest director at the R Street Institute, which is a nonprofit, nonpartisan, public policy research organization. Our mission is to engage in policy research and outreach to promote free markets and limited, effective government in many areas. One particular increase in taxes proposed by HF 991 really caught our attention because of our portfolio on tobacco harm reduction. We have been encouraged that the studies overwhelmingly indicat...