; (B) modification of buildings; (C) charges for utility services or broad­band service; (D) fees of consultants for the provision of technical or professional assistance; (E) costs of promoting the incubator or incubators; and (F) any other such expense that the Secretary considers appropriate. (e) Matching requirement A State or political subdivision of a State may not partner with an incubator (or group of incubators) in implementing a grant under this section unless the incubator (or group of incubators) agrees that, with respect to the expenses to be incurred in carrying out activities within the scope of the partnership, the incubator (or group of incubators) will make available from private funds contributions in an amount equal to not less than 50 percent of the amount made available by the State or political subdivision from grant funds under this section. (f) Report to Congress Not later than 180 days after the end of fiscal year 2021, the Secretary shall submit to Congress a report on the results achieved by the grant program established under this section. Such report shall include recommendations of the Secretary with respect to extending, expanding, or improving the program. (g) Definitions In this section: (1) Incubator The term incubator means a private-sector entity that— (A) provides start-ups with workspace and other resources (such as utilities, broadband service, and technical or professional assistance) for use in developing their businesses; and (B) may charge start-ups a reasonable fee for such resources. (2) Secretary The term Secretary means the Secretary of Commerce. (3) Start-up The term start-up means any business entity (including an individual operating an unincorporated business) that, as of the time the entity receives resources from an incubator— (A) has been in operation for not more than 5 years; (B) has not more than 5 employees