Adds 10 cents per cigarette ($2 per pack). Raises cigar cap to $0.85 each. Taxes vapes at 95% of the sales price. Keeps little cigars taxed like cigarettes and adjusts smokeless tobacco rates. Cuts tax breaks for FDA-designated lower-risk tobacco. Revenues bolster the state budget, then fund a new heart and stroke emergency system, stronger tobacco/vape enforcement, cancer research, and public health. Takes effect July 1, 2026.