(CNN) - Texas Gov. Rick Perry, who openly competes with other governors by trying to lure businesses to the Lone Star State, is now taking his strategy one step further.
He's challenging New York Gov. Andrew Cuomo, a Democrat, to a debate on economic policy. Perry's office said he issued the challenge on Albany's Talk 1300 news radio.
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Both are considered potential presidential candidates, though Perry, a Republican, has been much more active in building his national profile.
Perry is in the Empire State until Thursday, meeting with business leaders and touting the economy in Texas compared to that of New York.
His office points to a report by the Tax Foundation, which rates New York as the state with the worst business tax climate. New Jersey is also tied for last place. The report cites New York's individual income tax, which ranges from 4% to 8.82%, as one of its biggest problems.
Americans for Economic Freedom, a group created last year by political operatives close to Perry, is running a 30-second television ad in New York appealing to business owners during Perry's visit.
"If you're tired of New York, there's an option: Texas," he says in the spot.
However, on March 31, Cuomo signed into law a new state budget that reduces the corporate income tax rate from 7.1% to 6.5%, and includes other reforms.
The Tax Foundation applauded the corporate tax overhaul, saying the changes "are impressive and will greatly reduce complexities and burdens in New York's corporate tax structure.
It's not the first time Perry has gone after New York businesses. The governor, who's not running for re-election next year, has also launched campaigns in California, Illinois, Connecticut, and Missouri.
While it's not uncommon for governors to court out-of-state businesses, it's typical for them to do so under the radar, not out in the open like Perry. His efforts further fuel speculation that he's considering another run for president.
CNN reached out to Cuomo's office for a response.
Danny Kanner, communications director for the Democratic Governors Association, mocked Perry's invite by referencing the governor's disastrous debate performance from 2011, in which he forgot the third of three federal agencies he would cut.
"A little free advice for Rick Perry: the fewer debates with anyone, the better. Oops!" he said in an email, linking to a clip of the moment when Perry struggled to remember the agency's name.
CNN’s Steve Brusk contributed to this report.
Isn't Rick Perry under investigation ?
New York is a better location for large business than Texas, because the tax incentives are just about equal, and in New York companies can find employees that can actually function. Texas has dumbed itself down so much that workers in third world countries are starting to look good.
Good job GOP. We're number one, in ignorance , and number one in angry employees, and......
Tax cuts are only one leg one the stool, and the GOP is full of stool.
"It's a good issue to keep alive. It's fun to poke at him." –Rick Perry, suggesting that President Obama's birth certificate is a fake, Oct. 26, 2011
Yes butt dem states like you to bend over and spell R U N .
Listen, Cuomo has the same caliber as Obama.
Yeah right. .22 caliber, the smallest available. Barely above BB, the size of the typical liberal brain.
Isn't it amazing that now there are lefties in here advocating for conservative Republican tax policies?! I guess they have finally realized that Obama and the Democrats plan to endlessly grow government and keep raising taxes to fund it is obviously unsustainable. I never thought I'd live to see the day. But after 8 years of their economic disaster, what else can they do but admit the obvious?
Andrew Cuomo a candidate? REALLY? 34% of New Yorkers are looking to leave within the next 5 years...this blue ship is going down and he is the captain...and now he wants to be the Admiral???Ah nope!
Ideology of Republicans
--Obama is bad
--Birth Certificate. I pity these GOP guys. Shhh, none work, nor true.