Republican Gov. Kim Reynolds debated Democrat challenger Fred Hubbell on Wednesday night in the first of a series of three televised debates to be held in October. Reynolds criticized Hubbell for not releasing his tax returns to the public and touted moving the state forward and helping pass carefully considered tax cuts. Hubbell was critical of Medicaid Managed Care and the lack of funding for some of Reynolds' priorities, like the Future Ready Iowa initiative to help upskill Iowa workers. Click here for comparisons of both candidates. The candidates will square off in Sioux City on Wednesday, Oct.17 at 7 p.m. The final debate will be on Sunday, Oct. 21 in Davenport at 8 a.m.

Republican Congressman David Young and Democrat challenger Cindy Axne debated at the Iowa Public Television studios in Johnston last Thursday evening. Taxes and healthcare dominated the discussion. Candidates drew a clear distinction on their views of the federal tax bill, while both candidates shared their support of protecting individuals with pre-existing conditions. Congressman Young talked about the Waters of the U.S. rule that would have negatively affected Iowa, while Cindy Axne believes it would only affect a small percentage of Iowa. To see the full debate, click here .

Republican Congressman Rod Blum and Democrat challenger State Rep. Abby Finkenauer faced off on Friday, Oct. 5 in the first debate of the 1st Congressional District race. Both candidates were questioned about ethics charges their campaigns faced. Trade was also a topic of discussion as Blum said he supports the new USMCA to replace NAFTA and defended President Trump's actions on trade. Finkenauer indicated she disagreed with the president's trade strategy and said that tariffs were hurting farmers. Click here to see the candidate comparisons in the 1st Congressional District. If you missed the first debate, you have the opportunity to watch these two square off again tomorrow, Oct. 16, in Cedar Rapids at 6 p.m.

A lot is at stake in the 2018 election. ABI legislative staff is paying close attention to races across the state.

Auditor Incumbent Mary Mosiman (R) vs. Rob Sand (D) 

Mosiman has been auditor since May 2013. She touts her CPA credentials, her promotion of sound budgeting principles and her record of fighting fraud. Challenger Rob Sand has gone on TV, vowing to continue fighting corruption as he did as an assistant attorney general, working on high-profile cases like the film tax credit scandal and a major lottery rigging case. This race will be very competitive. IIPAC has endorsed Mary Mosiman as a Friend of Iowa Business.

Open Seat: SD 41 -- Mariannette Miller-Meeks (R) vs. Mary Stewart (D)

Voter registration: Democrats: 13,537; Republicans: 10,663; Independents: 11,093.

Almost everyone was caught off guard in 2010 when voters in this solid Democrat district sent a Republican to the state senate. Sen. Mark Chelgren decided not to run again after his second term, leaving this seat open and ripe for the Democrats to pick up a seat in the Iowa Senate. The primary winners from both parties hail from Ottumwa, the district's population center. Miller-Meeks, the former director of the Department of Public Health and a three-time candidate for Iowa's 2nd Congressional District, has door-knocked the entire district. Stewart is a retired educator who worked in the administration at Indian Hills Community College. Democrats have a healthy voter advantage in this blue collar district, but Miller-Meeks' previous runs for office give her significant name ID, which coupled with the fact this district went big for Donald Trump in 2016, could help offset some of the registration imbalance. Both parties are heavily vying for this seat because it's considered a toss-up. Miller-Meeks is an IIPAC-endorsed Friend of Iowa Business candidate.