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payment would be due no later than 11:59 p.m

But given the high level of taxation on tobacco products (on average, excise taxes alone make up 40 percent of the retail price), such a move would carry significant revenue implications for both the federal government and state governments, with likely limited benefits in smoking cessation

The challenges of developing an HEIC for rural areas are detailed in the discussion section

We estimate that a total of 38,433 respondents consisting of 29,017 individual clinicians, 9,396 groups and 20 subgroups will submit improvement activities during the CY 2025 performance period/2027 MIPS payment year