Republican candidate Jon Rockwood is accusing state Sen. James Timilty of supporting tax increases and an "out-of-control budget."

Rockwood, who is running against Timilty in a district that includes parts of Attleboro along with Mansfield, Norton, Foxboro, Seekonk and Rehoboth, said the tax increases are anti-business.

He said the Legislature should instead adopt "pro-growth" policies.

"Taxpayers in the district, across the state, and across the country are experiencing difficult financial times, and our Legislature's response was to raise more taxes and approve another out of control budget," he said.

But, Timilty, D-Walpole, said the budget represents a 4.4 percent increase in spending at a time when a 5.6 percent jump was needed just to maintain the same level of services. The incumbent senator said that while he voted for a bill to close corporate tax loopholes for large corporations, the measure also lowers the tax rate on small businesses.

He said he has also supported tax cuts such as incentives for the life science, movie and alternative energy industries that will benefit the local economy.

Rockwood, the town moderator in Walpole, cited the employer group Associated Industries of Massachusetts as saying recent actions by the Legislature will add to the cost of doing business in the state and make it impossible for companies to create new jobs.

He said if he was elected he would concentrate on saving money in four areas: Being more efficient, capping pensions for state workers, reforming collective bargaining with state workers and reducing earmarks in the budget, although he did not cite which particular earmarks.

The challenger also took Timilty to task for previously saying Gov. Deval Patrick had vetoed too much spending in the state budget.

Timilty said he objected to the governor vetoing $1 million for a program for autism and $350,000 for the Bristol County District Attorney's Office that would have resulted in the loss of four prosecutors.

JIM HAND covers politics for The Sun Chronicle. He can be reached at 508-236-0399 or at jhand@thesunchronicle.com.