BY WESLEY P. HESTER

Fresh off pitching his own tax proposal this week, President Barack Obama’s reelection campaign is out with an ad criticizing GOP nominee Mitt Romney’s plan.

The 30-second spot, titled “Two Plans,” claims to offer a choice between the two approaches to tax reform.

“Mitt Romney’s plan: a 25 percent tax cut for millionaires. Tax breaks for oil companies and corporations that ship jobs overseas, but a tax hike for 18 million working families,” the narrator opens against images of beachfront mansions, call centers and the Exxon logo.

“President Obama’s plan: ask the wealthy to pay a little more so the middle class pays less. Eliminate oil subsidies and tax breaks for companies that outsource. Two plans, one choice,” it closes.

The ad is airing in Virginia, Colorado, Florida, Iowa, North Carolina, New Hampshire, Nevada, Ohio and Pennsylvania.

The president has proposed allowing the Bush-era tax cuts to expire for all U.S. families earning $250,000 a year or more, meaning high-earning households would see higher taxes.

“Over the past four years, it’s become clear that President Obama doesn’t have a clue how to get America working again or help the middle class,” responded Romney campaign spokesman Curt Cashour. “President Obama’s tax increase will hit families, job creators, and small businesses all over the country.”