Under Bush, he said, the tax burden of the wealthy has gone down and that of the middle class has gone up. But Bush said Kerry would never stick to his promise, and his election would mean higher taxes for all.

He said that in more than 20 years in the Senate, Kerry had voted to increase taxes 98 times. "When they tried to reduce taxes, he voted against that 127 times," he added.

"Anybody can play with those votes; everybody knows that," Kerry retorted to Bush.

"Senator, no one's playing with your votes," the president said.

Bush made a similar point when the debate turned to health care. While Kerry said he had a plan to help expand health coverage for those who lack it, Bush said, "plan is not a litany of complaints. And a plan is not to lay out programs you can't pay for."

The president said Kerry's proposal would cost the government $7,700 per family. "If every family in America signed up, it would cost the federal government $5 trillion over 10 years," he said. "It's an empty promise. It's called bait-and-switch."

The two men disagreed over abortion, Kerry saying the choice should be "between a woman, God and her doctor."

The president said he wants to promote a "culture of life, and said Kerry voted "out of the mainstream" when he opposed legislation to ban so-called partial birth abortions.

Asked directly whether he supports overturning the 1973 Supreme Court ruling that gave women the right to abortion, Bush sidestepped. "What you're asking me is will I have a litmus test for my judges, and the answer is no," the president said.

The president dodged a bit, too, when the issue of a minimum wage increase came up.

Kerry said emphatically he favors one and said that Republicans in control of Congress had repeatedly blocked Democratic attempts to pass legislation.

Bush said he supported "Mitch McConnell's" bill to raise the minimum wage, without explanation. McConnell is a Republican senator from Kentucky. As a candidate four years ago, Bush said he favored raising a minimum wage so long as individual states were permitted to exclude workers within their borders.

Bush and Kerry agreed on one point, stating that marriage should be preserved for heterosexual couples. But they gave different answers when asked about whether homosexuality was a choice.

"I don't know," said the president.

Kerry referred to Vice President Dick Cheney's gay daughter, and said it was not a choice. "We're all God's children," he said.

Kerry said that the recent expiration of a ban on certain semiautomatic weapons was a "failure of presidential leadership" and that because of it, terrorists can purchase weapons at gun shows in the United States.

Bush said there weren't enough votes in Congress to extend the ban.

But Kerry said if he were told by Tom DeLay he'd insist on a fight to win the necessary support. DeLay, R-Texas, is the House majority leader and an opponent of gun control.

Asked about the Catholic bishops who have advised parishioners it would be a sin to vote for a candidate who supports abortion rights, Kerry evoked the name of John F. Kennedy, another Massachusetts senator and the first Catholic elected president.

He quoted Kennedy's famous 1960 campaign statement in which he said he wasn't running to become a Catholic president, but the first president who happens to be a Catholic.