Republican presidential candidate Mitt Romney has claimed US President Barack Obama would raise taxes on middle-income Americans.
Mr Romney said middle-class families would pay 4,000 dollars (£2,470) more each year in taxes under Mr Obama's plan. The Republican candidate is relying on a study from a conservative think tank that is also referenced in one of his campaign ads.
Mr Obama's campaign disputes the claim, calling the figure "a partisan distortion" of the American Enterprise Institute study.
Mr Romney appeared with running mate Paul Ryan at a rally in Fishersville, Virginia.