In a heated battle for New Jersey's governorship, middle-class, working mom Kim Guadagno is taking on Goldman Sachs millionaire Phil Murphy. Murphy has proposed $1.3 billion in new tax hikes – and he is just getting started. His spending plan would raise property, gas, income, and other taxes in one of the highest taxed states in the nation.  

In a humorous new spot called "Murphy's Law," produced for Kim Guadagno by Jamestown Associates, kids in a classroom define the term for New Jersey voters.  

"Does anyone know what Murphy's Law is?" asks the teacher. A student answers: "Murphy’s Law states that if anything can be taxed, Phil Murphy will tax it. And if it’s already taxed, he’ll raise it."  

Watch the spot here.