; (B) calculate estimated allotments for each eligible entity under such formula; and (C) publish such formula and estimated allotments not later than the date of the notice soliciting applications for participation in the program under this subpart. (b) Matching funds (1) In general Except as provided in paragraph (2), an eligible entity participating in the program under this subpart shall provide, from non-Federal sources, in cash or in kind— (A) in each of the first, second, third, and fourth years of participation in the program, an amount equal to 25 percent of the amount such entity received under subsection (a) with respect to such year; (B) in each of the fifth and sixth years of participation in the program, an amount equal to 50 percent of the amount such entity received under subsection (a) with respect to such year; (C) in each of the seventh and eighth years of participation in the program, an amount equal to 75 percent of the amount such entity received under subsection (a) with respect to such year