As state lawmakers and Gov. Andrew Cuomo back efforts to regulate vaporizing products like e-cigarettes in New York, the industry is stepping up its efforts to push back.

The New York State Vapor Association on Wednesday in a statement pointed to a study casting doubt on whether there is sufficient research to suggest e-cigarettes have a negative health impact. The report does not appear to suggest that using an e-cigarette is safe.

The group highlighted this passage to the report, which itself is behind a pay wall.

“Thus, among adult populations,” the report states, “to the extent that e-cigarette use promotes either reduction or complete abstinence from combustible tobacco smoking, e-cigarettes may help to reduce health risks. E-cigarettes could similarly reduce risks to youth who take up e-cigarettes instead of combustible tobacco cigarettes.”

The pushback comes as Cuomo has proposed a tax on products like e-cigarettes, an excise fee of 10 cents per fluid milliliter. The move is meant to equalize the tax placed on traditional tobacco products. Lawmakers like Sen. David Carlucci have backed a tax bill, while there has also been a successful effort to ban the devices from being used indoors.

“With the number of bills proposed in New York in the 2018 legislative session which would severely limit adult smokers’ access to vapor products, we hope the New York legislature will take a long hard look at this federal report before taking risks with New Yorkers lives,” said Michael Frennier, the group’s president.