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Patent activity indicates a focus on nicotine salt formulations, ceramic heating elements, and biodegradable pod materials

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Its a question that has led to different rulings

Brown & Williamson Tobacco Corp., a March 2000 Supreme Court case in which the court ruled that the FDA did not have the power to regulate tobacco products as drugs or devices. That decision was overridden by the 2009 passage of the Family Smoking Prevention and Tobacco Control Act, which gave the FDA the authority to regulate the tobacco industry and control the level of nicotine in cigarettes