1. Short title This Act may be cited as the Land-Grant Research Equity and Accountability Act . 2. Matching funds requirement for research and extension activities at eligible institutions (a) Modification Section 1449 of the Food and Agriculture Act of 1977 ( 7 U.S.C. 3222d ) is amended— (1) in subsection (b), in the matter preceding paragraph (1)— (A) by striking , 1999 and inserting of each fiscal year ; and (B) by striking fiscal year 1999 and inserting that fiscal year ; and (2) by striking subsection (c) and inserting the following: (c) State matching funds requirement (1) In general Notwithstanding any other provision of this subtitle, for each fiscal year, a State shall provide to each eligible institution located in the State matching funds in an amount equal to the amounts provided to the eligible institution from non-Federal sources for that fiscal year, as described in subsection (b). (2) Attestation to Secretary (A) In general Not less frequently than once each fiscal year, a State shall submit to the Secretary an attestation that describes whether the State— (i) plans to fulfill the matching funds requirement under paragraph (1) for that fiscal year; or (ii) is unable to fulfill that matching funds requirement for the fiscal year. (B) Publication The Secretary shall publish each attestation submitted under subparagraph (A) on an annual basis. . (b) Reports Section 7116 of the Agriculture Improvement Act of 2018 ( 7 U.S.C. 2207d ) is amended— (1) in the matter preceding paragraph (1)— (A) by striking 7601) and inserting 7601)) ; and (B) by striking Not later and inserting the following: (a) Match reporting Not later