Democratic Rep. Jacky Rosen is doubling down on her opposition to the Republican-passed tax plan, even as her 2018 Republican opponent, Sen. Dean Heller, is attempting to use her vote against it as a campaign cudgel.

Speaking at a press conference outside Las Vegas City Hall on Monday, Rosen derided the Republican-backed tax proposal, which lowers corporate and personal income rates while making a slew of changes to the country's tax code, as a “fiscally irresponsible mess.” Rosen, along with every other congressional Democrat, voted against the bill.

“We need to find common ground while using common sense to tackle these problems,” she said. “Instead, Republicans wrote this bill for corporations and the wealthy. They did it behind closed doors, and they jammed it through as fast as they could."

About 10 volunteers from the campaign of Republican Sen. Dean Heller and campaign Chair and Lt. Gov. Mark Hutchison also attended the event, holding signs highlighting the bonuses and wage increases that several corporations have announced in the wake of the bill passing.

Though several public polls have shown the tax bill to be unpopular with close to a majority of Americans, Heller’s campaign has proudly touted passage of the bill, most recently taunting Rosen’s campaign on social media.

The event was hosted by Not One Penny, a progressive coalition launched last August, and also featured state Sen. Yvanna Cancela and Assemblywoman Sandra Jauregui.

In an interview following the event, Rosen said she was holding out hope for a “clean” DREAM Act to make it to the House floor, but declined to say if funding for a physical border “wall,” a long-held campaign promise of Donald Trump, would be a deal-breaker for her on any immigration package.

“There’s some parts below Tucson where it’s so rugged, the terrain, that a physical wall isn’t an answer,” she said. “We need to protect our borders, there’s drones, there’s surveillance, there’s all kinds of things that we do, that’s why you need a comprehensive plan, people are trying to cherry-pick controversial issues. And so a physical wall, while I think the president likes the idea of something physical, I think when you talk to Republicans and anyone who lives along the border in those states, they’ll tell you it's really a combination of things that will help keep us secure.”

Rosen also passed on saying whether or not she would support shutting down the government by voting against a spending bill that didn’t include protections for young undocumented immigrants, wryly noting that House Republicans have the votes within their party to keep the government running. A short-term spending bill passed last month means the deadline for funding the government is Friday.

“Let’s be clear, the Republicans in the House don’t need Democrats to keep the government open,” she said. “So what they need to do is be responsible, use common sense, try to bring ideas up to the table and try to have these conversations.”