The state Conservative Party is urging lawmakers to block a bill that would tax electronic cigarettes, a growing alternative to traditional tobacco products.

In a legislative memorandum, the party cast doubt on concerns by health officials over whether e-cigarettes could be harmful to a user’s health and knocked the tax as regressive.

“A regressive tax on these products will most adversely impact those lower income New Yorkers who might see these products as their best opportunity to quit,” the memo stated.

The party itself insisted “condone or condemn” the use of electronic cigarettes, taking a more libertarian view that adults should be able to make their own decisions.

“With a potential for a public health benefit, e-cigarettes need to be treated differently than combustible tobacco products and not subject to sin taxes,” the party stated.