For everyone responding that smokers cost the government money, it is actually the opposite in that they save the government money because on average they die sooner. From the manning study: "In this analysis, the federal government saves about $29 billion per year in net health and retirement costs (accounting for effects on tax payments). These include a saving in retirement (largely social security benefits) of about $40 billion and in nursing home costs (largely medicaid) of about $8 billion. Costs include about $7 billion for medical care under 65 and about $2 billion for medical care over 65; the remaining $10 billion cost is the loss in contributions to social security and general revenues that fund medicaid. "

(PDF): https://www.everycrsreport.com/files/19980430_97-1053E_53c59...