Republican Rep. Andy Biggs released a new television advertisement Tuesday targeting Democratic Gov. Katie Hobbs on taxes as the two battle for the Arizona governorship.

In the ad, Biggs accuses Hobbs of spending her career pushing to raise taxes and vetoing tax cuts. He contrasts his own record by stating he has never voted to increase taxes and pledges never to do so.

"We’re going to eliminate the state income tax and put more money in your pocket when I’m Governor," Biggs says in the spot.

The ad comes days after Biggs' campaign announced a $1.75 million ad buy in partnership with the Arizona Republican Party, with roughly half the funds allocated to television. The effort responds to Hobbs' repeated attacks portraying Biggs as supportive of tax increases through his past backing of a federal consumption tax proposal.

Biggs, who won the Republican primary earlier this year with a dominating 74 percent of the vote, has positioned his campaign around fiscal conservatism and tax relief. He has repeatedly highlighted Hobbs' vetoes of tax reduction measures during her time in office.

Hobbs' campaign has countered by focusing on Biggs' support for legislation that would replace federal income taxes with a national sales tax, arguing it would raise costs for Arizona families on everyday items. Biggs maintains his focus remains on cutting taxes at the state level.

Advertising has been a key point of difference between the two campaigns. Throughout the statewide contest, Biggs has largely dispersed his messaging through new media and social platforms. Meanwhile, Hobbs has continued to favor traditional advertising like radio and television.

As of the most recent financial filings, Hobbs' campaign has already reported expending more than $11.5 million in the race to keep her in the seat. In comparison, Biggs' campaign has only spent roughly $2.2 million so far. Additional spending from outside groups is not included in this number.