; and (ii) with respect to the second report, the 2 fiscal years preceding the date of submission of the report; (B) is organized into categories with respect to whether a recovery plan for a species has been established; (C) includes conservation outcomes associated with the conservation activities; and (D) as applicable, describes the conservation activities that required interaction between Federal agencies and between Federal agencies and State and Tribal agencies and units of local government pursuant to the Endangered Species Act of 1973 ( 16 U.S.C. 1531 et seq.). 404. Use of value of land for cost sharing The Pittman-Robertson Wildlife Restoration Act ( 16 U.S.C. 669 et seq.) is amended— (1) by redesignating section 13 as section 14; and (2) by inserting after section 12 the following: 13. Value of land Notwithstanding any other provision of law, any institution eligible to receive Federal funds under the Agricultural Research, Extension, and Education Reform Act of 1998 ( 7 U.S.C. 7601 et seq.) shall be allowed to use the value of any land owned by the institution as an in-kind match to satisfy any cost sharing requirement under this Act. .