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How do we as EMS providers feel about increasing tax on cigarettes (prop 29 in cali) in order to fund research on smoking?

I just started working for an agency that requires ACLS. I have my ACLS, but it expires next month. I wanted to get a jump on it and get it done early. My question is this, is there a skills test required for a recert on acls? Or can you obtain the cert from an online course without skills...