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As Harry Shapiro, in his 2004 book Recreational Drugs: A directory writes, In unequivocal terms, it concluded that cigarette smoking is causally related to lung cancer in men. It said that the data for women, though less extensive, point in the same direction. The report noted that the average smoker is nine to 10 times more likely to get lung cancer than the average non-smoker and cited specific carcinogens in cigarette smoke, including cadmium, DDT, and arsenic. On 11 January 1964, as Mary Meinking writes in her book, Cash Crop to Cash Cow: The History of Tobacco and Smoking in America (2014), The surgeon general of the US Public Health Service announced that there was a link between smoking and lung cancer

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The $5 million cap was eliminated and the cap was instead increased to 35 percent of taxable income for tax year 2018 and 40 percent for the following years

Retrieved 8 October 2010