Murphy contrasts this plan to Republican Linda McMahon's, which he says cuts taxes for McMahon.
"Linda McMahon's never fought for the middle class. I do," he says.
The ad picks up on a line of attack launched by Democrats during McMahon's 2010 run for Senate and continued in this election cycle — that the millionaire CEO of World Wrestling Entertainment is out of touch with average voters.
Though that attack helped to fell McMahon last time, she's made a concerted effort this year to reach out to middle-class voters, often mentioning her financial difficulties as evidence that she understands what average Americans are currently experiencing.
The race remains a toss-up, with Murphy leading by a slight margin in most recent polls, though McMahon managed to pull ahead of the Democratic nominee in late August — a feat she was unable to achieve in 2010.
Watch the ad: