Suffolk County Water Authority chairman Jim Gaughran of Northport is taking a second shot at the state Senate seat currently held by Carl Marcellino. Gaughran, 61, a former Huntington councilman and Suffolk legislator, this week formed a campaign committee and kicked off what could be a rematch of a race he narrowly lost two years ago. Gaughran and Marcellino squared off two years ago in a race that went to a recount. Marcellino, a Republican who has held the seat for 23 years, won by 1,781 votes, a 1-percent margin. Gaughran, a late entrant into the 2016 campaign, is hoping an earlier start, the negative impacts of recently-passed tax reforms on Long Island, and old-fashioned shoe leather will help him make up the difference. “Last time I got in the race in June,” Gaughran said. “This time we’re starting in February, which will give me more time to get out, meet more people and speak with them one on one.” Gaughran said he knocked on 7,000 doors in the last election, and is aiming for 10,000 this time around. “I’ll be raising the same issues I ran on two years ago: the corruption and dysfunction in state government continues. There’s been no ethics reform, Long Island continues to not receive its fair share of aid, and the legislature continues to have Long Island subsidize New York City,” Gaughran said. “Long Island is going to be negatively impacted by the Trump tax cut plan. The state legislature is going to have to do a lot more. We have to look at every potential idea,” Gaughran added. The 5th Senate District is about evenly split between Nassau and Suffolk counties and includes most of the Town of Huntington, the Town of Oyster Bay and the City of Glen Cove. Marcellino’s office did not respond to a call for comment before deadline Wednesday.