The two candidates vying to replace retiring Democratic state Sen. David Hoyle — the nine-term Gaston County legislator known as a consistent pro-business voice and vote — are signaling they’ll also back business on a key economic issue.

Both Democrat Jim Long and Republican Kathy Harrington say North Carolina’s 6.9 percent corporate income tax rate is too high and hurts the state’s ability to compete for business and jobs. Gaston County’s July unemployment rate was 11.1 percent.

North Carolina levies the highest corporate rate in the 10-state region of the Carolinas, Alabama, Arkansas, Florida, Louisiana, Georgia, Mississippi, Tennessee, and Virginia.

Harrington says the rate should be dropped “as low as possible.” Long says North Carolina should match South Carolina’s 5 percent rate.

The candidates also endorse allowing more public charter schools, a change they say would help improve education. K-12 education accounts for 38 percent of state General Fund appropriations. Long supports raising the 100-school cap, while Harrington wants the charter cap removed completely.

From there the two part company, giving voters in District 43 — which includes all but a small piece of northeastern Gaston County — a distinct choice between Long, a customer service manager who will soon retire, and Harrington, a Realtor and volunteer with arts and education groups.

Neither are strangers to voters or politics.

In 2008, Harrington came close to ousting Hoyle, losing by just 3 percentage points (51.5 to 48.5) despite a Democratic political wave. She was the second Harrington to feel that sting. Her husband, former Rep. Michael Harrington, lost to Hoyle in 2002. In May, Kathy Harrington defeated Rep. Wil Neumann in the Republican primary. She describes herself as a true conservative who believes in smaller, less intrusive, and more open and accountable government.

Long served on the Bessemer City council for eight years. In 2004 and 2006, he made unsuccessful runs for the House of Representatives, losing to Debbie Clary. This time, Long is playing catch-up. In August the Gaston County Democratic Party drafted him into the race after the original candidate, Annette Carter, withdrew. Long describes himself as a constitutional moderate. He says he’s conservative on fiscal matters and more liberal on others.

Case in point: public financing of campaigns. Long supports it but says now isn’t the right time to expand the program because of the distressed economy. Harrington rejects public financing as a misuse of tax dollars and outside the proper role of government.

Then there’s the new federal health insurance law. Long is undecided on whether he would support or oppose a legislative effort to exempt North Carolina from the mandate that individuals buy government-approved insurance or face a fine. He’s been talking with doctors and says the law is getting mixed reviews. “It would be difficult for me to respond to something that I do not have a full grasp of, but it’s something I’m certainly working on learning more about,” Long says.

Harrington is unequivocal in her support for an exemption and in her opposition to the law. “I believe it’s unconstitutional for the federal government to force anyone to buy health care they don’t need or want,” she says.

Although both candidates call themselves fiscally conservative, they differ on how to address next year’s anticipated $3 billion dollar state budget gap. Harrington endorses a spending freeze. She expects government to pinch pennies like she does. “The first thing to do is freeze spending, take a look at where the money is going and begin to reduce duplicate services, look for ways to have more accountability, and cut taxes,” she says.

Long acknowledges a need to limit spending but urges caution with education and senior health programs. The judicial system is on his radar. “I think we can cut money in our judicial system,” Long says. “Our jails are overcrowded with nonviolent offenders who I think sometimes need more medical care than they need to be incarcerated.” Long also wants to capture taxes that aren’t being paid and review fees. “There are fees that I’ve heard that we have not raised in 25 years.”

The District 43 race may turn not only on current political winds, but also on historical leanings and voting history. In 2008, Gaston County voted for the McCain/Palin ticket 62 to 37 percent, for Elizabeth Dole over Kay Hagan 55 to 42 percent, and for Pat McCrory over Beverly Perdue, 63 to 35 percent. Election records show Hoyle was the only Democrat to win a partisan Gaston County race in the 2008 general election.

Ran Coble of the North Carolina Center for Public Policy Research says three factors make the seat a tough hold for Democrats. “First you’ve got a seat that just looks like it’s designed for a Republican gain, then you have a candidate withdraw, and then you’ve got sort of the tide of the election and how things are going there,” Coble explains. “All of that breaks for the Republican Party in that race, I think.”

Democrats currently control the N.C. Senate, 30 seats to 20, and have held the majority for than a century.

Donna Martinez is a contributor to Carolina Journal.