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The Government Accountability Office study, which will be the focus of a congressional hearing on Tuesday, found that Childrens Health Insurance Program Reauthorization Act (CHIPRA) drove manufacturers and price-conscious consumers to gravitate to pipe tobacco and so-called large cigars because it taxed them at lower rates than cigarettes, small cigars and roll-your-own tobacco

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FDA Regulation of E-Cigarettes In the United States, e-cigarettes are regulated as tobacco products by the Food and Drug Administration (FDA)

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The tax hike is part of a broader plan that also increases the 18-cents-per-gallon gas tax by 4 cents, to account for inflation since it was last raised in 2002