Former state Sen. Sue Lowden (R) is up with her third ad of the Nevada Senate campaign, a spot that shifts the dialogue from jobs and the economy to health care.

And this 30-second ad goes directly after Majority Leader Harry Reid (D).

“Harry Reid’s big government health care will raise taxes, put a bureaucrat between you and your doctor, weaken Medicare, kill jobs, push us further into debt,” Lowden says in the ad.

The Reid campaign was quick to respond with a fact-check memo hitting back at each of Lowden’s critiques. Among other things, it noted that the Web site PolitiFact concluded that “there’s no way that the Democratic plan could be considered a government takeover.”

Reid and Lowden are the only two candidates in the race who have run television ads thus far.

Reid’s campaign has been focused on Lowden, trying to undermine her ability to talk about herself as someone with experience creating jobs.

Last week, Reid aides pounced on the annual financial report of the business run by Lowden and her husband. It showed the company reduced its employee rolls by nearly a quarter compared with 2008, while Paul Lowden, the candidate’s husband, received a $200,000 bonus.

This week, Reid’s campaign publicized records that showed a casino owned by a subsidiary shut its doors in 2004, leaving more than 50 workers out of jobs. Paul Lowden also received a $200,000 bonus that year.

“This is Wall Street-type behavior, not the type of leadership that Nevada needs,” Reid campaign spokesman Zac Petkanas said.

Lowden’s response is that she and her husband have created thousands of jobs over the course of their professional lives.

The zinger that she likes to level at Reid: “He has no idea what it’s like to meet a payroll — because hardworking Nevada taxpayers provide his payroll.”

Nevada’s primary is June 8.