Romney-McCain N.H. Ad War Heats Up

ABC News’ Tahman Bradley and Teddy Davis Report: Former Massachusetts Gov. Mitt Romney and Arizona Sen. John McCain are not waiting for the results in Iowa to step up their ad campaigns in New Hampshire.

Both Republicans used the day of the Iowa Caucuses to launch new ads in New Hampshire, the state which holds the first-in-the nation primary on Jan. 8.

Romney’s New Hampshire ad, "Remember," uses man-on-the-street type interviews to paint the 71-year old McCain as tax-cut foe, an "amnesty" supporter, and someone who has "had his chance in Washington to make things better."

The tax and "amnesty" claims are based on McCain casting two votes against President Bush’s tax cuts as well as his past work in the Senate on earned legalization. As president, McCain promises to extend the Bush tax cuts and not to pursue earned legalization until border governors can certify that the border between the U.S. and Mexico has been secured.

McCain’s new ad, "Better Prepared," invokes his 2000 victory in the state over then-Gov. George W. Bush.

"Eight years ago, New Hampshire stunned the political world," McCain says in the ad. "You turned convention on its head because you didn’t care what the experts or the media said. My friends, it’s a different time, but it’s the same place."

"Once again," he adds, "I need your help."

This McCain ad gets in a subtle jab at Romney by saying, "You haven’t changed and neither have I."