The DCCC has launched a new on-line ad slamming two of their top GOP targets in the upcoming general election – Reps. Nan Hayworth and Ann Marie Buerkle – accusing them of putting rich people ahead of the middle class when it comes to tax policy. The ad comes as the House is set to vote this week on extending the Bush tax cuts.

UPDATE: Now they’ve added Rep. Chris Gibson to the list, too.

The House Republicans plan to bring a bill to floor that preserves the tax rates passed in 2001 and 2003, but does not keep the benefits that were added to help the middle class when the rates were extended in 2009. Roughly 25 million households take advantage of those newer breaks, which include expanded child tax credits and earned income tax credits.

Democrats will be pushing a measure that preserves the middle class tax breaks, and seeks to maintain the current rates for individuals earning up to $200,000 and joint returns up to $250,000. That covers about 98 percent of the population. The Republicans are accusing the Democrats of wanting to raise taxes on some 1 million small businesses that, thanks to the convoluted tax code, are counted among the top 2 percent of nation’s wealthiest residents.

All the cuts expire at the start of 2013 if Congress does not act. Last week, the US Senate passed the Democratic version of the extension, rejecting the GOP plan.

“Good news! Republicans want to cut your taxes. Not you—YOU! And you deserve a tax break—after all, these things are expensive. So, Republicans want to give you, the millionaire, another tax break—all while charging seniors $6,000 more for Medicare! This guy? Her? They don’t need it. They’ll just buy groceries and pay the mortgage. But you’re going places and Congresswoman Ann Marie Buerkle/Nan Hayworth will knock down anyone in your way.”

UPDATE: A statement from NRCC spokesman Nathan Sillin:

“It’s no surprise that the party of ‘you didn’t build it’ would continue to want to tax small business owners and job creators. Those are the individuals who will be hit the hardest by Obama’s looming tax increase.”