Bush Escalates Tax War

The CBS News Political Unit is tracking the political commercials of the presidential hopefuls. Steve Chaggaris analyzes the latest effort of Republican George W. Bush.

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The Ad: Debate contrasts George W. Bush's tax-cut ideas with Sen. John McCain's, without specifically mentioning McCain's name. The 30-second commercial is airing only in New Hampshire.

Audio: Bush: "There's a debate in New Hampshire on taxes critical to America. We can cut taxes for working families and protect Social Security, but it takes leadership. Washington politicians want to keep your money in Washington. Not me. I believe taxes are too high. The people of New Hampshire understand that you deserve your money back and that cutting taxes keeps the economy growing. On February 1st, you settle the debate: tax cuts or bigger government. I'd appreciate your vote."

Visual: The ad opens with Bush, dressed in a casual shirt, speaking to the camera. About halfway through the ad, shots of Bush campaigning and shaking hands are mixed in. Bush ends with an appeal for votes.

Fact Check: No inaccuracies.

The Strategy: Debate is targeted to New Hampshire voters, who feel strongly about the tax issue. The state is currently one of only two in the country with no state income or sales taxes.

The ad marks an escalation in the Bush-McCain debate on taxes, which the two campaigns have been focusing on in New Hampshire. In order to distinguish himself from McCain, Bush characterizes his opponent as a "Washington politician" to appeal to the state's libertarian, "live free or die" voters and independents attracted to McCain's anti-establishment image.