MN Forward, the independent expenditure group, has released its second TV ad.

In a lighthearted approach using a series of images of distressed little kids, the MN Forward commercial — titled "Mark Dayton's Bad Ideas" — has the tagline: "We can't afford to let Mark Dayton knock us down."

MN Forward got into a world of controversy earlier this summer after it was revealed that Target Corp. and other companies contributed to the group, which has been supporting GOP candidate Tom Emmer. Emmer's positions on gay rights then came under attack, and a boycott of Target was organized. Subsequently, MN Forward backed a bipartisan slate of "pro-business" legislative candidates.

“MN Forward is committed to electing candidates from both parties who agree with our agenda to make our state a better place to create jobs,” said Brian McClung, director of MN Forward and Gov. Tim Pawlenty's former deputy chief of staff. “As Minnesota businesses attempt to get our economy moving, the last thing we need is a governor who will burden employers with millions of dollars in tax increases.  The vast majority of businesses pay their taxes through the individual income tax.  Mark Dayton’s plans to raise taxes by $5 billion in an already highly-taxed state will kill jobs and stifle growth.”