LA CROSSE, Wisconsin (WXOW) -- Congressman Ron Kind has represented Wisconsin's third district since 1996.
Kind is a member of the U.S. House's Ways and Means Committee, which has jurisdiction, tax policy, medicare and social security.
Kind also calls himself a strong advocate of agricultural reform.
Tuesday, he'll be up for re-election against Ray Boland -- a former garrison commander at Fort McCoy and former Secretary of the Wisconsin Department of Veterans making his first run at public office.
Boland was born in Chicago but spent much of his life in Wisconsin and currently resides in Sparta.
At a recent debate, Kind and Boland found several areas of common ground. Both touched on the importance of college education and the need to keep higher education affordable for middle class families.
But they disagree on whether or not to extend the Bush-Era Tax Cuts to those earning $250-thousand or higher annually. It's estimated those taxes would add $1-trillion to the federal deficit if they are renewed without being offset by spending cuts.
"I think the problem most people would agree with now is that existing tax rates are probably high enough we just have too much avoidance of paying the taxes that people should pay now," said Boland, who supports extending the tax cuts.
"That gets you into loop holes and the need for tax reform. So I think we should be looking at how do we get more revenue out of getting more people to pay their fair share of taxes than necessarily how do we get more by raising the tax rate."
Kind does not support extending the cuts for those making greater than $250-thousand annually, and criticizes the common Republican stance in the issue.
"I have yet to see one proposal that calls for the extension or permanent extension of the Bush tax cuts that would pay for it at the same time," Kind says. "That again is a recipe for economic decline because of huge budget deficits that will ensue."
The two also disagree regarding the President's signature piece of legislation -- commonly known as "Obamacare."
Boland is in favor of repealing the health care law. Kind has long been a strong supporter of it.