; and (2) in paragraph (6), by amending subparagraph (E) to read as follows: (E) Matching funds (i) In general Subject to clause (ii), an eligible entity described in subparagraph (B) receiving a grant shall provide matching funds in the form of cash or an in-kind contribution in an amount that is equal to 25 percent of the total amount of the Federal portion of the grant. (ii) COVID–19 emergency flexibilities The matching funds requirements under clause (i) shall not apply with respect to grants awarded during fiscal year 2020 through 2022. . (c) COVID–19 emergency exception Section 210A(d) of the Agricultural Marketing Act of 1946 ( 7 U.S.C. 1627c(d) ) is amended— (1) in paragraph (5)(D)— (A) in clause (i), by striking clause (ii) and inserting clauses (ii) and (iii) ; and (B) by adding at the end the following: (iii) COVID–19 emergency exception An eligible entity described in subparagraph (B) may use a grant received during any of fiscal years 2020 through 2022 for market rebuilding expenses incurred as a result of the COVID–19 pandemic, including the purchase or construction of a building, general purpose equipment, or structure. ; and (2) in paragraph (6)(D)— (A) in clause (i), by striking clause (ii) and inserting clauses (ii) and (iii)