; and (B) make such report publicly available. (h) Returning funds (1) In general Any funds received under this section that are unexpended on the date that is 1 year after the date of receipt of the funds shall be returned to the Secretary. (2) Reallocation The Secretary shall reallocate funds returned under paragraph (1) to the remaining States in accordance with subsection (b)(3). (i) Restrictions A State that receives a grant under this section or a local educational agency or institution of higher education that receives a subgrant under this section may not resell any unused supplies or materials purchased with funds received under this section. (j) Maintenance of effort A State’s application for grant funds under this section shall include assurances that the State shall, to the greatest extent practicable, maintain support for elementary and secondary education, and State support for higher education (which shall include State funding to institutions of higher education and State need-based financial aid, and shall not include support for capital projects or for research and development or tuition and fees paid by students) in fiscal years 2020, 2021, and 2022 at least at the levels of such support that is the average of such State’s support for elementary and secondary education and for higher education provided in the 3 fiscal years preceding the date of enactment of this Act. (k) Equitable services (1) In general (A) Provision of equitable services Subject to subparagraphs (B) and (C), a local educational agency receiving funds under this section shall provide equitable services to students from low-income families, and teachers of such students, in non-public schools in the same manner as provided under section 1117 of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 6320 ) (including the specific requirements of subsections (a)(4)(A)(i) and (c) of such section), subject to paragraph (2), as determined in consultation with representatives of non-public schools. (B) Determination of