Allowable sources of non-Federal share

For purposes of calculating the amount of the non-Federal share, as determined under section 303(b)(3), relating to a payment under section 303(b), a State’s non-Federal share— (1) may be in cash or in-kind, fairly evaluated, including facilities or property, equipment, or services; (2) shall include any increase in amounts spent by the State to expand half-day kindergarten programs in the State, as of the day before the date of enactment of this Act, into full day kindergarten programs; (3) shall not include contributions being used as a non-Federal share or match for another Federal award; (4) shall be provided from State or local sources, contributions from philanthropy or other private organizations, or a combination of such sources and contributions; and (5) shall count not more than 100 percent of the State’s current spending on prekindergarten programs, calculated as the average amount of such spending by the State for fiscal years 2023, 2024, and 2025, toward the State’s non-Federal share.