The Obama campaign released a new television ad on Wednesday targeting Mitt Romney for suggesting a tax plan that would protect the wealthy at the expense of middle-class Americans.

The new spot, titled "Two Plans," contrasts Romney with President Barack Obama on taxes and, continuing the theme of recent attacks on Romney's outsourcing record, charges that the presumptive Republican nominee would create tax breaks for companies "that ship jobs overseas."

The ad -- which will air in the battleground states of Colorado, Florida, Iowa, North Carolina, New Hampshire, Nevada, Ohio, Pennsylvania and Virginia -- comes in the midst of Obama's ongoing battle with Congress over extending Bush-era tax cuts. The president has repeatedly called on Congress to extend the Bush administration's tax cuts for the middle class but reiterated this week that he would veto any legislation that extends tax cuts for those earning over $250,000 a year.

UPDATE: 5:30 p.m. -- In an email to The Huffington Post, Romney campaign spokesperson Amanda Henneberg responded to the ad.

“Over the past four years, it’s become clear that President Obama doesn't have a clue how to get America working again or help the middle class," Henneberg said. "President Obama’s tax increase will hit families, job creators, and small businesses all over the country. Governor Romney understands that the last thing we need to do in this weak economy is raise taxes on anyone. He has a plan to permanently lower marginal rates, help middle-class Americans save and invest, and jumpstart economic growth and job creation.”

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