; (B) 10,000,000 trees in each of calendar years 2024 through 2027; and (C) 15,000,000 trees in calendar year 2028 and each calendar year thereafter. (2) Federal share The Secretary shall award a grant to an eligible entity under the Program to conduct a reforestation project in an urban area in an amount equal to not more than 90 percent of the cost of reforesting the eligible land, as determined by the Secretary. (3) Matching requirement As a condition of receiving a grant described in paragraph (2), an eligible entity shall provide, in cash or through in-kind contributions from non-Federal sources, matching funds in an amount equal to not less than 10 percent of the cost of reforesting the eligible land, as determined by the Secretary. (f) Prohibited conversion to nonforest use (1) In general Subject to paragraphs (2) and (3), an eligible entity that receives a grant under the Program shall not sell or convert land that was reforested under the Program to nonforest use. (2) Reimbursement of funds An eligible entity that receives a grant under this Program and sells or converts land that was reforested under the Program to nonforest use shall pay to the Federal Government an amount equal to the greater of— (A) the amount of the grant