Boxer says she's voted for millions in business tax breaks.
Fiorina, the former CEO of Hewlett-Packard, is constantly accused by her opponent of shipping more than 30,000 jobs overseas when she was head of HP. Fiorina doesn't deny outsourcing.
But at Aranda Tooling in Huntington Beach, Fiorina tried to turn the tables on Boxer, saying the Democrat has taken tens of thousands of dollars from companies that do the same thing.
"She can either give the money back to all those companies that struggling and outsourcing who have contributed to her campaign over the years, or she can get real about what it takes to rebuild this economy," said Fiorina.
Fiorina says Boxer, for instance, supports the massive stimulus bill. Fiorina says that's cost jobs instead of creating them.
Boxer did several radio interviews Wednesday, and while she didn't know about Fiorina's attack, she defended her record.
"There is no question in my mind that small business has to be treated well. They are the job producers. That's why I wrote part of the small-business jobs bill to get them better access to credit and give them 10 tax breaks," said Boxer.
Fiorina accuses Boxer of voting against immigration reform in the Senate and being a deciding vote against it in 2007, a charge the Boxer campaign denies.
"She was casting a vote against the guest worker program and she was casting a vote against everything that's made this state and our nation great," said Fiorina. "We need a guest worker program that works."
Boxer's campaign points out the senator voted for the Comprehensive Immigration Reform Act of 2007.
On KGO radio Wednesday Boxer repeated her support for a guest-worker program and a path to citizenship for illegal aliens.
"The people who have made a life here, who are willing to pay fines, pay back taxes, get to the end of the line, wait their turn, I think that's the most sensible and pragmatic approach," said Boxer.
Fiorina is opposed to such an approach, and she views it as amnesty. Boxer thinks deporting the estimated 12 million undocumented workers is unrealistic. Boxer holds a narrow lead over Fiorina in most statewide polls. An exclusive Eyewitness News poll Monday had Boxer leading Fiorina by three points.