Republican Tom Tiffany and Democrat David Crowley sparred over abortion, taxes, immigration and Wisconsin's growing data center industry Wednesday night as Wisconsin's gubernatorial candidates faced off in a heated debate.

Tiffany, a Republican congressman, and Crowley, the Milwaukee County executive, offered competing visions for Wisconsin as they vie to succeed Democratic Gov. Tony Evers.

The WISN-hosted debate came less than two weeks before Election Day, with polls showing a tight race. A September Marquette Law School poll found Crowley leading Tiffany 49% to 46% among likely voters, a difference within the survey's margin of error. RealClearPolitics rates the race a toss-up. Here are five of the biggest moments from the debate.

Tiffany pointed to Wisconsin's existing 20-week abortion limit when moderators asked whether he would sign a six-week abortion ban , a restriction he previously supported as a legislator.

"I voted for a five-month bill when I was in the state Senate. I will uphold that law as the governor of the state of Wisconsin," Tiffany said.

"I have been very clear where I stand. I've given the answer that I'm at five months," he added. Tiffany also sought to reassure women about his position.

"All you women out there, you will not have to hold your breath when I'm governor," he said.

Crowley, meanwhile, declined to specify a gestational limit for legal abortion, even when moderators asked whether he supported abortion through nine months . "These are discussions that need to be made between a doctor and a patient," Crowley said.

Tiffany accused Crowley of supporting abortion through "the full nine months." Crowley countered that abortions later in pregnancy typically involve extreme circumstances and criticized Tiffany's previous support for stricter abortion legislation.

"My position has been consistent ever since I announced for governor," Tiffany responded. "We once again did not hear where David Crowley stands on abortion." The candidates split over Wisconsin's nearly $3 billion projected budget surplus, with Tiffany pledging to return the entire sum to taxpayers through permanent tax cuts.

"We should return all of that to the taxpayers. They've overpaid into the state of Wisconsin," Tiffany said.

Tiffany favored permanent tax cuts over rebate checks, arguing Wisconsinites cannot plan their finances around one-time payments. His proposal includes income and property tax reductions, including a 10% middle-income tax cut.

Crowley argued the surplus should be used more broadly to lower costs for families, including through property tax relief and investments in public schools, municipalities, child care and health care.

Tiffany argued Wisconsin could cut taxes without sacrificing funding for education, transportation and health care. Crowley countered that Tiffany's plan would deprive state and local governments of revenue needed to provide those services.

Tiffany pledged to require Wisconsin sheriffs to honor federal immigration detainers, drawing a sharp contrast with Crowley over cooperation with ICE.

"I will make sure that local, county and state law enforcement coordinate with federal law enforcement," Tiffany said, arguing immigrants who commit crimes should be transferred to federal authorities while still in county jails.

Asked whether that cooperation should be mandated by law, Tiffany said, "I believe we should." Crowley opposed a blanket ban on cooperation with federal immigration authorities and said immigrants convicted of crimes should be deported. However, he called for restrictions on ICE operations in Wisconsin, including ending contracts with local law enforcement, prohibiting agents from wearing masks and requiring judicial warrants before entering jails and prisons. "We need to make sure that we're protecting people's civil liberties," Crowley said.

Wisconsin's data center boom emerged as another campaign issue, with both candidates opposing taxpayer subsidies for the massive projects.

Tiffany outlined conditions for data center development under his administration, including protections against higher utility rates, a ban on taxpayer subsidies, local control, farmland protections and greater transparency.

"Why would some of the wealthiest companies in the world need subsidies from the taxpayers of Wisconsin?" Tiffany said.

Crowley said communities should not be forced to accept data centers they do not want and said he would sign legislation eliminating sales tax incentives for the projects.

Crowley also supported the current pause on data center development pending an environmental review and called for greater reliance on renewable energy to meet rising electricity demand.

Crowley faced questions about the Democratic Party's left flank after narrowly defeating democratic socialist Francesca Hong in the Democratic gubernatorial primary.

Asked which democratic socialist priorities he shared, Crowley cited expanding BadgerCare, funding public education and child care and holding wealthy Americans accountable.

But when moderators asked which parts of the Democratic Socialists of America platform he supported, Crowley said he could not answer.

"I'm not familiar with the DSA platform to be answering that question," Crowley said.

Tiffany pointed to Crowley's previous claim that little separated him from Hong during the Democratic primary. "That sounds like a socialist to me," Tiffany said.