The Land-Grant Research Equity and Accountability Act modifies federal matching fund requirements for research and extension programs at land-grant universities. Currently, states must match federal funds provided to these institutions with non-federal sources, but the bill changes how states report on their ability to meet these requirements. Under the new rules, states must submit annual attestations to the Secretary of Agriculture confirming whether they can fulfill matching fund obligations for that fiscal year, and the Secretary must publish these attestations publicly. The bill also requires the Department of Agriculture to provide direct outreach to state governors and legislatures by February 1 each year, informing them of matching requirements before each funding cycle begins. Additionally, the Secretary must submit an annual report to Congress by December 31 describing which states have confirmed they can meet their matching obligations and which states indicate they cannot.