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In 1962, a report of a committee of the Royal College of Physicians in Great Britain declared, cigarette smoking is a cause of lung cancer and bronchitis, and probably contributes to the development of coronary heart disease and various other less common diseases. In January, 1964, a report issued by a select advisory committee to the Surgeon General concluded that cigarette smoking is causally related to lung cancer in males

Another option for establishing the base is to tax the potency of the product, but a strength-based nicotine tax has a significant flaw

I do understand the healthy side of that issue I think theres other things we can do to restrict the age. Supporters of raising the age in spite of falling rates for young people pointed to the rise of tobacco alternatives including e-cigarettes and electronic smoking devices such as Juul

Mayo Clinic