PORTLAND – Republican Sen. Susan Collins and her Democratic challenger, Chellie Pingree, took off the gloves Tuesday night as they met for their final televised debate of the campaign.

Both Collins and Pingree used their legislative records to draw contrasts between each other.

Though the candidates voiced differing opinions on a number of issues, it was their respective positions on taxes, the minimum wage, tax cuts, veterans benefits and campaign tactics where they hammered each other’s positions.

The debate was broadcast on WCSH-6 Portland, and WLBZ-2 Bangor, as part of the two stations’ Voice of the Voter candidate forums. During the hour-long debate, Pingree and Collins responded to questions posed by moderator Pat Callaghan, e-mails from viewers and on pre-recorded videotape.

Pingree chided Collins for her support of the Bush administration’s $1 trillion tax cut, by noting that most of those receiving the tax breaks were wealthy individuals who lived outside of Maine. Pingree said the rebate checks mailed to individual taxpayers were the last most would see of the tax cuts, while those given to the wealthy converted a government surplus into a deficit.

“It has not prevented a recession,” Pingree said of the cut. “In fact, we’ve gone from some of the biggest surpluses in this country to deficit spending to actually tapping Social Security reserves. And the numbers that we hear every day are not good. Unemployment is up, consumer confidence … is at the lowest rate in nine years. You have to ask yourself, ‘Are you better off today than you were several years ago?'”

Collins said the cuts were aimed at boosting the economy and should not be rolled back. She questioned Pingree’s claim that only the rich would benefit from the cuts. She said the recession would have been worse without the tax cuts.

Still, she seemed to waiver on her support for the cuts when she indicated that the jury was still out on their effectiveness.

“It’s too early to make a decision on whether the tax cuts should be made permanent. The next round of tax cuts is in 2004, we need to look what the fiscal situation, the economic situation is at that time,” said Collins. “I would oppose rolling back the tax cuts that have already gone into effect.”

The issue of veterans benefits drew the sharpest exchange between the two as Pingree criticized Collins for failing to back a $1.7 billion appropriation for veterans. Although she noted her support for veterans issues, Collins did not refute Pingree’s citing of her vote against the issue.

When the issue of funding special education was raised, Collins cited Pingree’s record as a rebuttal to her charge that Collins had not done enough to push the federal government to pay its promised 40 percent share of the mandate. Although she did not identify the legislation, Collins claimed Pingree missed an opportunity to dedicate money to special education and voted instead to fund the opening of two state liquor stores. Pingree replied that she always voted to fund special education.

The candidates also clashed on campaign tactics and the use of negative advertising. Pingree said she was proud of her ads and said they focused on the issues at hand: jobs, access to health care, education and the economy. Collins said she felt that some Pingree ads were distortions.

“I’ve never seen such a negative campaign here as this year,” Collins said of some ads. “I think it’s unfortunate because they distorted my record. They didn’t just criticize, they misled, and I think it’s unfortunate because it turns people off politics.”

Pingree said her criticism of Collins was based on the record and that to complain about them was a “Washington tactic” to avoid talking about the issues.

“Both Senator Collins and I have a voting record,” said Pingree. “And I think it is perfectly appropriate to have an opportunity to compare those differences … And we do have significant differences.”

Collins and Pingree are scheduled to debate at 7 p.m. Wednesday at South Portland High School. The debate will be broadcast live on WGAN Newsradio 560 AM.