Sec. 120. Matching requirements
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Except as provided in paragraph (2), a State that receives a grant under this subtitle shall provide matching funds from non-Federal sources, as described in subsection (c), in an amount equal to— 10 percent of the Federal funds provided under the grant in the first year of grant administration; 10 percent of the Federal funds provided under the grant in the second year of grant administration; 20 percent of the Federal funds provided under the grant in the third year of grant administration; 30 percent of the Federal funds provided under the grant in the fourth year of grant administration; 40 percent of the Federal funds provided under the grant in the fifth year of grant administration; 50 percent of the Federal funds provided under the grant in the sixth year of grant administration; 75 percent of the Federal funds provided under the grant in the seventh year of grant administration; and 100 percent of the Federal funds provided under the grant in the eighth and following years of grant administration.
A State that meets the requirements under subsection
(b)may provide matching funds from non-Federal sources at a reduced rate. The full reduced matching funds rate shall be in an amount equal to— 5 percent of the Federal funds provided under the grant in the first year of grant administration; 5 percent of the Federal funds provided under the grant in the second year of grant administration; 10 percent of the Federal funds provided under the grant in the third year of grant administration; 20 percent of the Federal funds provided under the grant in the fourth year of grant administration; 30 percent of the Federal funds provided under the grant in the fifth year of grant administration; 40 percent of the Federal funds provided under the grant in the sixth year of grant administration; 50 percent of the Federal funds provided under the grant in the seventh year of grant administration; 75 percent of the Federal funds provided under the grant in the eighth year of grant administration; and 100 percent of the Federal funds provided under the grant in the ninth and following years of the grant administration. A State that receives a grant under this subtitle may provide matching funds from non-Federal sources at the full reduced rate under subsection (a)(2) if the State— offers enrollment in high-quality prekindergarten programs to not less than half of children in the State who are— age 4 on the eligibility determination date; and from families with incomes at or below 200 percent of the poverty line; and has a plan for continuing to expand access to high-quality prekindergarten programs for such children in the State; and has a plan to expand access to high-quality prekindergarten programs to children from moderate income families whose income exceeds 200 percent of the poverty line. A State shall provide the matching funds under this section in cash. A State may include, as part of the State’s matching funds under this section, not more than 10 percent of the amount of State funds designated for State prekindergarten programs or to supplement Head Start programs under the Head Start Act ( 42 U.S.C. 9831 et seq. ) as of the date of enactment of this Act, but may not include any funds that are attributed as matching funds, as part of a non-Federal share, or as a maintenance of effort requirement, for any other Federal program. If a State reduces its combined fiscal effort per student or the aggregate expenditures within the State to support early childhood education programs for any fiscal year that a State receives a grant authorized under this subtitle relative to the previous fiscal year, the Secretary shall reduce support for such State under this subtitle by the same amount as the decline in State and local effort for such fiscal year. The Secretary may waive the requirements of paragraph
(1)if— the Secretary determines that a waiver would be appropriate due to a precipitous decline in the financial resources of a State as a result of unforeseen economic hardship or a natural disaster that has necessitated across-the-board reductions in State services, including early childhood education programs; or due to the circumstances of a State requiring reductions in specific programs, including early childhood education, if the State presents to the Secretary a justification and demonstration why other programs could not be reduced and how early childhood programs in the State will not be disproportionately harmed by such State action. Grant funds received under this title shall be used to supplement and not supplant other Federal, State, and local public funds expended on public prekindergarten programs in the State.
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Sec. 120
Matching requirements
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