Minimum wage as of January 2015. For EITC (r) indicates a refundable credit; (pr) a partially refundable credit. Washington’s EITC was approved in 2008 but has not yet been funded. Wisconsin EITC differs for 1, 2 or 3+ children. FPL=federal poverty level. *as a percent of expenses. *** Virginia does not have a state CDCTC but it does have a deduction for child care expenses equal to the amount on which the federal CDCTC is based. **Minnesota does not disregard any pass through amount; Vermont disregards only $50. Texas adds up to $75 to the TANF payment but does not consider this a pass through; none of it is disregarded. New York, Pennsylvania, and West Virginia pass through and disregard up to $100 for one child and $200 for more than 1 child. CSP=child support payment. (see Appendix 4)