This amendment supplants $11.0 million the first year and $13.2 million the second year from the general fund with offsetting revenue from an increase in the tax on liquid nicotine. The Health Care Fund is used as the state match for Medicaid, so any increase in revenue reduces the general fund needed to support Medicaid and likewise any reduction in revenue to the fund requires a corresponding increase in general fund to fully fund the state share of Medicaid.