; (2) shall include any increase in amounts spent by the State to expand half-day kindergarten programs in the State, as of the day before the date of enactment of this Act, into full-day kindergarten programs; (3) shall not include contributions being used as a non-Federal share or match for another Federal award; (4) shall be provided from State or local sources, contributions from philanthropy or other private organizations, or a combination of such sources and contributions; and (5) shall count not more than 100 percent of the State’s current spending on prekindergarten programs, calculated as the average amount of such spending by the State for fiscal years 2021, 2022, and 2023, toward the State’s non-Federal share. 308. Maintenance of effort (a) In general If a State reduces its combined fiscal effort per child for the State preschool program (whether a publicly funded preschool program or a program under this title) or through State supplemental assistance funds for Head Start programs assisted under the Head Start Act, or through any State spending on early childhood programs or preschool services for any fiscal year that a State receives payments under section 303(b) (referred to in this paragraph as the reduction fiscal year ) relative to the previous fiscal year, the Secretary, in collaboration with the Secretary of Education, shall reduce support for such State under such subsection by the same amount as the total reduction in that State fiscal effort for such reduction fiscal year. (b) Waiver The Secretary, in collaboration with the Secretary of Education, may waive the requirements of subsection (a) if— (1) the Secretaries determine that a waiver would be appropriate due to a precipitous decline in the financial resources of a State as a result of unforeseen economic hardship, or a natural disaster, that has necessitated across-the-board reductions in State services during the 5-year period preceding the date of the determination, including for early childhood education programs