The National Republican Congressional Committee is up with a television advertisement today that targets Democrat Dina Titus on taxes, saying as state Senate minority leader, Titus sought to raise taxes on businesses while failing to pay her own taxes on several occasions.

"Dina Titus is the worst," a voiceover says in the 30-second ad.

Titus is trying to unseat third-term U.S. Rep. Jon Porter (R-Henderson) in what is widely seen as one of the most competitive House races in the nation. In late September, Porter released a survey showing him leading Titus 41 percent to 39 percent, while Titus released a poll at the same time showing her leading 47 percent to 36 percent.

Republicans have sought to make the tax issue a centerpiece in the campaign, calling Titus in television advertisements, "Dina Taxus."

"Dina Titus is a tax-hiking hypocrite of the first degree. It appears that she is always willing to raise taxes on the middle class just as long as she doesn't have to pay her own," said NRCC spokesman Ken Spain.