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The Preventing Online Sales of E-Cigarettes to Children Act was introduced in the U.S. Senate by Sens. Dianne Feinstein, D-Calif., and John Cornyn, R-Texas, and in the U.S. House by Reps. Rosa DeLauro, D-Conn., and Kelly Armstrong, R-N.D. The legislation requires online sellers of e-cigarettes to ensure that the delivery carrier verifies the age of the recipient upon delivery. It also requires online sellers to collect and remit the appropriate state and local taxes. As part of the “Consolidated Appropriations Act, 2021,” in the most recent COVID-19 relief bill signed into law on December 27, 2020, Congress amended the Prevent...