The Democrat running in the 8th Congressional District race says she disagrees with her party -- including President Barack Obama -- on where to draw the line on tax cuts.
Her opponent says that divergence doesn't go far enough.
Democrat Tammy Duckworth, of Hoffman Estates, says instead of letting the Bush-era tax cuts expire for what Democrats have described as the "wealthiest Americans" making over $250,000, she would draw the line at $1 million.
"It's one place where I disagree with the president," she told the Daily Herald Editorial Board.
"I think that everyone should have their shot at making their first million, but then after that let's let the Bush tax cuts expire on your second million."
Her Republican opponent, Congressman Joe Walsh, of McHenry, wants to extend the tax relief for Americans of all income levels, dismissing "measures that pick and choose who gets special tax treatment."
A member of the small business committee in Congress, Walsh notes that small businesses file tax returns as individuals and not corporations. "They would be hit by this tax increase as well, especially successful ones," Walsh said.
Walsh disputed Democrats' assertion that the "wealthiest Americans" are those who make over $250,000, calling the number "arbitrarily chosen."
He points to a study released in July by Ernst and Young, which says letting the tax cuts expire would cost the U.S. economy $200 billion and 710,000 jobs. The Obama administration has disputed the study, saying it employs "flawed assumptions" and "gets the president's tax cuts wrong."
"I think the choice is clear," Walsh said.
The 8th Congressional District, roughly centered in Schaumburg and stretching from Addison to Elgin, contains portions of Kane, Cook and DuPage counties.
It is high on the list of seats that House Democrats aim to pick up in November.