American Action Network: “Tax And Spend”

American Action Network goes after congressional candidate Val Demings (D-FL) over her support for the Recovery Act and for ending the Bush-era tax cuts for the wealthy, saying she supports wasting Floridians’ money. But the stimulus, which passed without any involvement from first-time candidate Demings, helped save the economy from an even worse recession, and ending the Bush tax cuts for top-tier earners would impact few real small businesses.

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American Action Network: “Again”

The American Action Network wants you to know that Rick Nolan stands “for raising taxes and killing jobs” – 700,000 jobs, to be precise. But that number comes from a study that explicitly did not analyze the actual White House proposal for the expiration of the Bush tax cuts. The on-screen claim that Nolan would tax 894,000 small businesses is similarly bogus, as that definition of “small business” includes multi-billion-dollar corporations and both candidates for president. The ad is correct about Nolan’s 1975 votes on gas taxes, but they somehow fail to mention the same bill included tax credits to offset the increase in pump prices.

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Crossroads GPS: “Dragging”

An ad from Crossroads GPS accuses Sen. Sherrod Brown (D-OH) of voting for higher taxes and hurting Ohio’s job creators. But ending the Bush tax cuts for top earners, few of whom are actual small businesses, would help reduce the deficit without impeding the recovery, and the Affordable Care Act doesn’t tax most Americans. Furthermore, the ad’s insinuation that Brown bears responsibility for job losses in Ohio ignores the devastating impact of the Great Recession as well as the fact that Ohio has gained well over 100,000 jobs since the recession officially ended.

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Crossroads GPS: “Simple”

Armed with misleading claims and a clip of Heidi Heitkamp playing softball, Crossroads GPS alleges she “will go to bat for the Obama agenda,” while Rep. Rick Berg is the “independent voice” North Dakota needs in the Senate. Of course, Congressman Berg’s voting record does not reflect that supposed independence – but it does include two votes for the exact Medicare savings GPS attacks Heitkamp for supporting. The ad’s claim that Heitkamp wants to “hit job creators with higher taxes” fares no better under scrutiny.

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Americans for Tax Reform: “Charlie Wilson – Least Afford It”

Americans for Tax Reform attacks congressional candidate Charlie Wilson (D-OH) for supporting “raising taxes on small businesses,” citing a 2010 measure in which Wilson voted to extend the Bush-era tax cuts for the middle class while letting them expire for top earners. Few income taxpayers in the top two brackets are actual small businesses, however, and Wilson ultimately supported a compromise bill that extended the Bush tax cuts for everyone. The ad also cites a flawed business association-funded study to support its claim that ending the tax cuts for top brackets would harm small businesses, but the study doesn’t model Democrats’ actual proposals.

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Congressional Leadership Fund: “I Will”

The Congressional Leadership Fund wants New York voters to believe Rep. Kathy Hochul’s (D) support for ending the Bush tax cuts for the wealthy and her opposition to repealing Obamacare amount to “working with President Obama to raise taxes that hurt small businesses.” That isn’t true. In reality, allowing the Bush tax cuts on top earners to expire would reduce deficits without harming the economy or affecting many actual employers, and the Affordable Care Act offers tax credits to millions of small businesses.

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Crossroads GPS: “Promotion”

Crossroads GPS attacks Rep. Joe Donnelly (D-IN), who is running for Senate, over his votes in favor of a 2009 budget plan and the Affordable Care Act, which the ad suggests are harmful to small businesses. The non-binding budget resolution Donnelly supported cut taxes for middle- and lower-class Americans while letting the Bush tax cuts expire on top earners, few of whom are small businesses. The Affordable Care Act, meanwhile, contains tax credits for small businesses.

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American Action Network: “3 Wishes”

In an ad urging voters to “make Kathy Hochul go away” on November 6, the American Action Network attacks the first-term Democrat from New York, claiming she voted to raise taxes “almost 50 percent” and increase spending “even more.” But the ad’s citations make clear that it’s referring to Hochul’s time on the Hamburg, New York town board, and the increases in question occurred over the course of 13 years. In fact, when the town budget is adjusted for inflation, spending actually increased a mere 8.5 percent during Hochul’s service. The ad also claims Hochul “voted for the job-killing health care law” and to increase small business taxes. But Hochul wasn’t in Congress when the health care law passed, and she voted to preserve tax cuts on the middle class while ending them for top earners, few of whom are true small businesses.

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Americans for Tax Reform: “Tax Raising Politician Sean Maloney (NY-18)”

Americans for Tax Reform targets New York congressional candidate Sean Maloney’s (D) support for ending the Bush tax cuts for the wealthy, which the group claims will hurt small businesses and kill jobs. However, conservatives rely on a dubious definition of “small business,” and allowing the top tax bracket to return to its pre-Bush level would not affect many actual employers. In addition, ATR’s charge that phasing out the tax breaks would cause job losses is based on a flawed study that assumes the revenue will not go toward deficit reduction, which is exactly what Maloney and other Democrats have proposed.

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American Crossroads: “Four More”

American Crossroads looks forward in its latest ad, warning viewers that President Obama’s second-term plans will bring tax hikes on small businesses, job losses, and higher debt. In reality, Obama wants to extend tax cuts for the middle class while phasing out tax breaks on income above $250,000. That would reduce deficits without harming job creation, and the flawed study that American Crossroads cites to claim otherwise does not actually address Obama’s proposal. Meanwhile, the ad also claims that Obama has “nothing to show” for his first term, ignoring the economic disaster he inherited and the 4.7 million new private-sector jobs created over the last 31 months of growth.

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