Note: Washington's credit was passed in 2008, but has not yet been funded. Indiana's credit is not tied to the federal expansions made permanent in 2015; Wisconsin's credit is dependent on family size. *MN’s credit for families with children is structured as a percentage of income rather than a percentage of the federal credit. It does not include the federal EITC’s features of a larger credit for families with three or more children or a higher income phase-out for married couples. The average given here reflects total projected state spending for the Working Family Credit divided by projected federal spending on the EITC in Minnesota as modeled by Minnesota’s House Research Department; this average fluctuates from year to year.