New ad says Romney has 'tough luck' attitude toward middle class "Pay the Bills," a new ad from Obama campaign, attacking Romney for his stance toward the middle class. By Michael A. Memoli September 18, 2012, 3:18 p.m. The Obama campaign Tuesday will launch a new ad targeting women voters that accuses Mitt Romney of having a "tough luck" attitude toward the middle class, claiming his tax plan would end deductions that benefit the middle class to subsidize further tax breaks for the rich. That message, though consistent with the Democrats" approach to the Republican presidential nominee, has added resonance on the heels of the release of secretly recorded comments in which Romney says that voters who are "dependent upon government" will vote for Obama "no matter what." A narrator in the new ad says that "moms ... would be stretched even more under Mitt Romney" and that his tax plan would end deductions for child care, home mortgages and college tuition. The ad will air in Colorado, Iowa, New Hampshire, Nevada, Ohio and Virginia. A woman, identified as Christie, says Romney seems to be "so focused on big business and tax cuts for the wealthy, it's seems like his answers to middle-class America are just tough, tough luck." The Obama spot follows one released by the Romney campaign earlier Tuesday also aimed at women voters. That ad features a female announcer reading a letter to her daughter saying that Obama's policies "are making it harder on women." "Your share of Obama's debt is over $50,000, and it grows every day," the announcer says. More women are unemployed under President Obama. More than 5.5 million women can't find work. The Obama ad bases its claims about the elimination of tax deductions under a Romney administration on a study by the Tax Policy Center. The center, a nonpartisan Washington think tank, made assumptions about which tax deductions would have to be eliminated in order to make Romney's plan to lower tax rates revenue-neutral. The center's analysis concludes that taxpayers with children who earn less than $200,000 a year would pay on average $2,000 more in taxes under the GOP plan. The Romney campaign has disputed the study, but has not detailed alternative revenue sources.