Washington ? President Bush unleashed the first negative ads of the general election campaign Thursday, accusing Democratic rival John Kerry of seeking to raise taxes by $900 billion and wanting to “delay defending America.”

“John Kerry: Wrong on taxes. Wrong on defense,” says an announcer in a new 30-second ad that will begin airing in battleground states.

Kerry’s campaign, calling the $900 billion figure “completely made up,” prepared a response ad titled, “Misleading America.” It accuses Bush of distorting the Democrat’s record while touting Kerry’s middle-class tax cut plans, campaign officials said.

A second Bush ad tells voters they face choices on the economy, health care and the war on terrorism. “We can go forward with confidence, resolve and hope. Or we can turn back to the dangerous illusions that terrorists are not plotting and outlaw regimes are no threat,” Bush says in the second ad, without mentioning Kerry by name.

The Bush ads, unveiled Thursday, will begin airing today in 18 states.