Editor's note: This story has been updated to reflect additional comments from U.S. Rep. Beto O'Rourke's campaign and U.S. Sen. Ted Cruz's response to them.

A new attack ad from U.S. Sen. Ted Cruz's Senate campaign knocks U.S. Rep. Beto O'Rourke, D-El Paso, for voting against tax relief for Hurricane Harvey victims last year. While the vote did happen, the bill was part of broader negotiations that O'Rourke said at the time prompted his vote against it.

Here's a deeper look at the bill at the center of Cruz's attack and O'Rourke's defense of his "no" vote.

Cruz's attack

The 30-second spot called "Completely Ridiculous" is currently only available online. It opens with rescue footage and shots of Cruz meeting with storm victims, while highlighting Cruz's support in the U.S. Senate fordisaster relief funding and emergency tax relief for Harvey victims.

The ad then hits O'Rourke for voting against the tax relief measure.

"Congressman Beto O’Rourke? So irresponsible that he even voted against Hurricane Harvey tax relief," the narrator says.

O'Rourke's defense

Almost immediately after casting his vote against that bill last year, O'Rourke began defending his decision. The bill, which was later signed into law, allowed Harvey victims to receive tax deductions on personal losses from the storm and reduced penalties for withdrawing funds from retirement accounts to cover storm-related costs. But it was a sprawling piece of legislation that also included a reauthorization of the Federal Aviation Administration and other small health care programs.

In a post on Medium at the time, O'Rourke said he couldn't support the bill because it didn't