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By contrast, any state resident who itemizes deductions on their federal income tax return can deduct their state and local property taxes and their choice of income or sales taxeswhich means that part of these taxes is effectively paid by the federal government, a savings for state residents

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As e-cigarettes are a relatively new topic, the review includes only studies reviewed in the last twenty years (January 2004 to 2024) to provide a holistic perspective on e-cigarette usage, seizure development, and the existing controversies between them