; or (B) covered memorial. (2) Amount No grant awarded under the Program may exceed $100,000. (e) Matching requirement (1) In general The recipient of a grant under the Program shall provide non-Federal matching funds equal to not less than 50 percent of the grant. (2) In-kind support The non-Federal matching funds described in paragraph (1) may include in-kind support. (f) Authorization There is authorized to be appropriated to the Secretary to carry out the Program $2,000,000 for each of fiscal years 2024 through 2028. (g) Definitions In this section: (1) Covered memorial (A) In general The term covered memorial means any statue, monument, sculpture, memorial, plaque, inscription, or other structure or landscape feature, including a garden or memorial grove that is— (i) owned or administered by a unit of local government or nonprofit organization; and (ii) designed to perpetuate in a permanent manner the memory of individuals or groups, living or deceased, who— (I) are veterans of the Armed Forces who served on or after April 6, 1917; (II) are members of the Armed Forces killed while on active duty as a result of injuries incurred in the line of duty on or after April 6, 1917; (III) have served as law enforcement officers; or (IV) have served as firefighters. (B) Exception The term covered memorial does not include any item listed in subparagraph (A) that is located within the interior of a structure or a structure which is primarily used for other purposes. (2) Program The term Program means the grant program established under this section. (3) Secretary The term Secretary means the Secretary of the Interior. (4) Unit of local government The term unit of local government means— (A) a unit of general government below the State level, including a city, county, municipality, town, township, or village; (B) the government of the District of Columbia