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In 2014, the Republican presidential candidate vetoed a bill that passed with overwhelming support to extend a smoking ban to parks and public beaches, saying local municipalities should be able to decide

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Taking pleasure in activities one has learned to associate with smoking, such as drinking their morning coffee or meeting up with friends who smoke, could potentially push them to begin smoking again

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Specifically, income from interest, dividends, and distribution income derived from the ownership of certain assets, such as stocks or shares in a company, are taxable, while key forms of retirement income are not taxable