Republican Tom Tiffany and Democrat David Crowley clashed over abortion, taxes, immigration and Wisconsin’s expanding data center industry during a heated gubernatorial debate Wednesday night. The candidates presented sharply different plans as they compete to succeed Democratic Gov. Tony Evers, as reported by Fox News.

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

Crowley and Tiffany shook hands. The first and only debate is about to begin. https://t.co/DQbcm6LH6b

— Vanessa Kjeldsen (@VanessaKjeldsen) October 21, 2026

Abortion produced one of the night’s biggest clashes after moderators asked Tiffany whether he would sign a ban at six weeks. Tiffany previously supported that restriction as a state legislator but pointed to Wisconsin’s existing abortion limit at 20 weeks.

“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. He later added, “I have been very clear where I stand. I've given the answer that I'm at five months.”

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Tiffany also sought to reassure women about his position, saying, “All you women out there, you will not have to hold your breath when I'm governor.” Crowley, by contrast, declined to identify a specific gestational limit for legal abortion 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. Tiffany accused Crowley of supporting abortion through “the full nine months,” while Crowley said abortions later in pregnancy typically involve extreme circumstances and criticized Tiffany’s previous support for stricter legislation.

The candidates also battled over Wisconsin’s nearly $3 billion projected budget surplus. Tiffany pledged to return the entire amount to taxpayers through permanent tax cuts, arguing that residents had paid too much into state government.

“We should return all of that to the taxpayers. They've overpaid into the state of Wisconsin,” Tiffany said. His plan favors permanent reductions instead of rebate checks and includes cuts to income and property taxes, including a 10% tax cut for middle income earners.

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Crowley argued that the surplus should be used more broadly to reduce family expenses. His approach includes property tax relief and investments in public schools, municipalities, child care and health care.

Tiffany said Wisconsin could reduce taxes without sacrificing funding for education, transportation and health care. Crowley countered that Tiffany’s proposal would deny state and local governments revenue they need to provide those services.

Immigration supplied another sharp divide, with Tiffany pledging to require Wisconsin sheriffs to honor federal immigration detainers. He said local, county and state authorities should coordinate with federal law enforcement and transfer immigrants who commit crimes to federal custody while they remain in county jails.

“I will make sure that local, county and state law enforcement coordinate with federal law enforcement,” Tiffany said. When asked whether cooperation should be required by law, he answered, “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, including ending local law enforcement contracts, barring agents from wearing masks and requiring judicial warrants before agents enter jails and prisons.

Wisconsin’s data center boom also became a major campaign issue, although both candidates opposed taxpayer subsidies for the projects. Tiffany proposed protections against higher utility rates, a prohibition on taxpayer subsidies, local control, protections for farmland 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 unwanted data centers and pledged to sign legislation eliminating sales tax incentives for the projects.

Crowley also backed the current pause on data center development while an environmental review is conducted and called for greater reliance on renewable energy to handle rising electricity demand. Tiffany’s conditions focused on shielding taxpayers, utility customers and local communities from the costs and consequences of development.

The Democratic Party’s socialist wing brought another uncomfortable exchange for Crowley after his narrow primary victory over democratic socialist state Rep. Francesca Hong. Asked which democratic socialist priorities he shared, Crowley cited expanding BadgerCare, funding public education and child care, and holding wealthy Americans accountable.

Crowley could not identify which portions of the Democratic Socialists of America platform he supported, saying, “I'm not familiar with the DSA platform to be answering that question.”

Tiffany pointed to Crowley’s previous statement that little separated him from Hong during the primary and responded, “That sounds like a socialist to me.”

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