Republican Tom Tiffany and Democrat David Crowley sparred over abortion, taxes, immigration and Wisconsin's growing data center industry Wednesday night as Wisconsin's gubernatorial candidates faced off in a heated debate.

Tiffany, a Republican congressman, and Crowley, the Milwaukee County executive, offered competing visions for Wisconsin as they vie to succeed Democratic Gov. Tony Evers.

The WISN-hosted debate came less than two weeks before Election Day, with polls showing a tight race. A September Marquette Law School poll found Crowley leading Tiffany 49% to 46% among likely voters, a difference within the survey's margin of error. RealClearPolitics rates the race a toss-up.

WISCONSIN GOP GOVERNOR CANDIDATE SWIMS FROM SINKING PLANE AFTER EMERGENCY LAKE LANDING

Here are five of the biggest moments from the debate.

1. Tiffany points to 20-week abortion limit as Crowley declines to name one

Tiffany pointed to Wisconsin's existing 20-week abortion limit when moderators asked whether he would sign a six-week abortion ban, a restriction he previously supported as a legislator.

"I voted for a five-month bill when I was in the state Senate. I will uphold that law as the governor of the state of Wisconsin," Tiffany said.

"I have been very clear where I stand. I've given the answer that I'm at five months," he added.

Tiffany also sought to reassure women about his position.

"All you women out there, you will not have to hold your breath when I'm governor," he said.

Crowley, meanwhile, declined to specify a gestational limit for legal abortion, even when moderators asked whether he supported abortion through nine months.

"These are discussions that need to be made between a doctor and a patient," Crowley said.

‘MODERATE’ DEM GUBERNATORIAL CANDIDATE EMBRACED DEI BUDGET TOOL, GREEN NEW DEAL-STYLE POLICIES

Tiffany accused Crowley of supporting abortion through "the full nine months." Crowley countered that abortions later in pregnancy typically involve extreme circumstances and criticized Tiffany's previous support for stricter abortion legislation.

"My position has been consistent ever since I announced for governor," Tiffany responded. "We once again did not hear where David Crowley stands on abortion."

2. Tiffany vows to return Wisconsin's entire $3 billion surplus

The candidates split over Wisconsin's nearly $3 billion projected budget surplus, with Tiffany pledging to return the entire sum to taxpayers through permanent tax cuts.

"We should return all of that to the taxpayers. They've overpaid into the state of Wisconsin," Tiffany said.

Tiffany favored permanent tax cuts over rebate checks, arguing Wisconsinites cannot plan their finances around one-time payments. His proposal includes income and property tax reductions, including a 10% middle-income tax cut.

Crowley argued the surplus should be used more broadly to lower costs for families, including through property tax relief and investments in public schools, municipalities, childcare and healthcare.

Tiffany argued Wisconsin could cut taxes without sacrificing funding for education, transportation and healthcare. Crowley countered that Tiffany's plan would deprive state and local governments of revenue needed to provide those services.

3. Candidates draw stark battle lines over ICE

Tiffany pledged to require Wisconsin sheriffs to honor federal immigration detainers, drawing a sharp contrast with Crowley over cooperation with ICE.

"I will make sure that local, county and state law enforcement coordinate with federal law enforcement," Tiffany said, arguing immigrants who commit crimes should be transferred to federal authorities while still in county jails.

Asked whether that cooperation should be mandated by law, Tiffany said, "I believe we should."

Crowley opposed a blanket ban on cooperation with federal immigration authorities and said immigrants convicted of crimes should be deported. However, he called for restrictions on ICE operations in Wisconsin, including ending contracts with local law enforcement, prohibiting agents from wearing masks and requiring judicial warrants before entering jails and prisons.

"We need to make sure that we're protecting people's civil liberties," Crowley said.

SIGN UP TO GET THE POLITICS NEWSLETTER

4. Data center boom puts subsidies, farmland and energy costs in spotlight

Wisconsin's data center boom emerged as another campaign issue, with both candidates opposing taxpayer subsidies for the massive projects.

Tiffany outlined conditions for data center development under his administration, including protections against higher utility rates, a ban on taxpayer subsidies, local control, farmland protections and greater transparency.

"Why would some of the wealthiest companies in the world need subsidies from the taxpayers of Wisconsin?" Tiffany said.

Crowley said communities should not be forced to accept data centers they do not want and said he would sign legislation eliminating sales tax incentives for the projects.

Crowley also supported the current pause on data center development pending an environmental review and called for greater reliance on renewable energy to meet rising electricity demand.

5. Crowley says he's 'not familiar' with DSA platform

Crowley faced questions about the Democratic Party's left flank after narrowly defeating democratic socialist Francesca Hong in the Democratic gubernatorial primary.

Asked which democratic socialist priorities he shared, Crowley cited expanding BadgerCare, funding public education and childcare and holding wealthy Americans accountable.

CLICK HERE TO DOWNLOAD THE FOX NEWS APP

But when moderators asked which parts of the Democratic Socialists of America platform he supported, Crowley said he could not answer.

"I'm not familiar with the DSA platform to be answering that question," Crowley said.

Tiffany pointed to Crowley's previous claim that little separated him from Hong during the Democratic primary.

"That sounds like a socialist to me," Tiffany said.

Minnesota's gubernatorial candidates clashed over the state's fraud scandals in their second debate of the week, with Republican House Speaker Lisa Demuth pledging to fire all state commissioners on her first day in office and Democratic Sen. Amy Klobuchar defending her response.

The scandals have rocked the North Star State, raising questions about how large-scale abuse of state programs went undetected and putting government oversight at the center of the governor's race.

"Fraud unchecked here in the state of Minnesota has gone far too long, and it has finally come to the surface," Demuth said.

MINNESOTA’S ANTI-FRAUD SPENDING HAS QUIETLY BALLOONED, LEAVING TAXPAYERS TO PAY FOR FAILURE TWICE

"The thing that I will do on day one is I am going to be firing all commissioners, choosing new commissioners that are expert in their field, that will carry out the accountability and transparency that is needed in our state. We have to change the culture of fraud."

Klobuchar called Demuth's remarks "absurd" and said she contacted U.S. Attorney Andy Luger after the fraud came to light to ask what prosecutors needed.

"He said, 'I need more prosecutors'," Klobuchar said. "I called the highest level of the Justice Department, and I got him those prosecutors."

TIM WALZ SAYS HE TAKES RESPONSIBILITY FOR MINNESOTA FRAUD BY NOT RUNNING FOR RE-ELECTION

Klobuchar also said she would have caught the fraud earlier, while criticizing Walz’s response. "Tim Walz should have caught the fraud earlier, and he should have done more," she said.

She also sought to distinguish herself from the outgoing governor and criticized Demuth for not clearly separating herself from President Donald Trump. "We don't need a rubber stamp of Donald Trump in the governor's office," Klobuchar said.

Demuth countered that Klobuchar had not identified specific policies on which she would break with Walz, whom Klobuchar has called an "incredible governor."

'WE HAVE NOT SLOWED DOWN': MINNESOTA NOT OUT OF THE WOODS ON MASSIVE FRAUD SCANDAL, EXPERT WARNS

Beyond fraud, Klobuchar and Demuth used the debate to draw broader contrasts over the economy, taxes, public safety and the direction of the state. Both candidates have ruled out tax increases, but Demuth has argued Minnesota needs to rein in spending and regulations, while Klobuchar has emphasized lowering costs for health care, housing and childcare.

CLICK HERE TO DOWNLOAD THE FOX NEWS APP

Wednesday's debate in Rochester was the candidates' second face off this week and likely their final debate before Election Day on Nov. 3. Republicans have not won a statewide race in Minnesota since 2006.

The race will also make history regardless of the outcome, producing Minnesota's first female governor. A Demuth victory would additionally make her the state's first Black governor.