Democrat David Crowley and Republican Tom Tiffany met Wednesday night in their only debate, according to NBC News, Fox News and Wisconsin Public Radio. Both men are running for governor of Wisconsin.

Crowley is the Milwaukee County executive. Tiffany is a member of Congress from northern Wisconsin. They are running to succeed Democratic Gov. Tony Evers, who is retiring. NBC News said it is the state's first open race for governor since 2010.

The race is close. A Marquette Law School poll in September found Crowley ahead 49% to 46% among likely voters, within the margin of error, Fox News reported.

Much of the hourlong debate was about prices and taxes, NBC News reported. Tiffany said he would return the state's projected $3 billion surplus through lasting tax cuts, not one-time checks, WPR and Fox News reported. WPR said his plan includes a 10 percent tax cut for families earning less than $150,000.

Crowley called for a "fair tax system," NBC News reported. WPR said he was even less specific than Tiffany. He often tied Tiffany to President Trump and to the "big, beautiful bill," NBC News said.

Tiffany said Crowley sounded "like a socialist," NBC News reported. Crowley narrowly beat state Rep. Francesca Hong, a democratic socialist, in the primary this summer.

On abortion, Tiffany said he would uphold the state's 20-week limit, NBC News and Fox News reported. He said he would not sign a ban at six weeks. Crowley declined to name a limit. "These are discussions that need to be made between a doctor and a patient," he said, according to Fox News.

On immigration, Tiffany said he would require local police to work with ICE, WPR and Fox News reported. Crowley said ICE agents should be banned from wearing masks, WPR said.

Both men oppose taxpayer subsidies for data centers, Fox News and WPR reported. Tiffany accused Crowley of changing his position on the issue, WPR said.

Tiffany was also asked about his votes to overturn the 2020 election results. He pointed to "Zuckerbucks," the money Mark Zuckerberg gave to help run elections, NBC News reported. Crowley said Tiffany was willing to "throw away hundreds of thousands of votes."

What we know: Crowley and Tiffany met in their only debate on Wednesday.
What we don't: Whether the debate will move a race that polls show is close.