Washington ? Democratic presidential candidate John Kerry accuses President Bush of being cozy with big business and slams him for giving tax cuts to the wealthy in a new TV commercial that was set to begin airing in Iowa on Friday night.

“Under George Bush we have a government that works for those at the top — not you,” the Massachusetts senator says.

It’s Kerry’s first ad in Iowa in a month. The latest Iowa poll released Thursday showed him trailing former Vermont Gov. Howard Dean and Rep. Dick Gephardt of Missouri.

As he has on the stump, Kerry advocates in the ad rolling back tax cuts for the wealthy and cracking down on corporate corruption.