Republican John DeFrancisco and Gov. Andrew Cuomo on Monday exchanged blows over policies surrounding state tax breaks they say show the other as corrupt.

The state Democratic Committee, an entity under the control of the governor, seized on a Daily News column that found DeFrancisco’s law firm took advantage of a state break that had been approved before Cuomo was elected in 2010.

“This is not only another example of Sen. DeFrancisco’s habitual hypocrisy, it also shows the Senate Republicans’ blinders when it comes to one of their own,” said Democratic Committee Executive Director Geoff Berman. “Every Senate Republican should insist that Senator DeFrancisco pay back the taxpayers of New York. Otherwise they need to answer the question: ‘Are the only economic development programs they support the ones that enrich their own members?’”

The Republican’s campaign over the last several weeks has focused on Cuomo’s economic development efforts, placing an emphasis on the trial of former gubernatorial aide Joe Percoco, who is facing bribery and fraud charges. The state GOP last week filed a complaint with ethics regulators over Percoco’s appearances in the governor’s office in 2014 when he was in charge of Cuomo’s re-election campaign and not working for the state.

DeFrancisco’s campaign, meanwhile, criticized Cuomo’s “convoluted” tax proposal he says would create more layers of government in an effort to circumvent the cap on state and local tax deductions.

“This governor is so busy trying to gain national headlines that he fails to realize that the overwhelming majority of New Yorkers are benefitting from the Republican income tax cuts,” DeFrancisco said.

“But in typical Cuomo fashion, Andrew is dreaming up a massive new government expansion that would raise administrative costs across the state, distract our school districts from providing the education our children need, and put taxpayers in legal jeopardy with the IRS. All of this governor’s magical thinking — with this scheme and so many others that have flopped over the past seven years — is designed to avoid the obvious: New York needs to cut taxes, which I will do as governor.”