; and (B) not less than 50 percent shall be covered by non-Federal funding, which may include in-kind contributions. (2) Cost share for low-income communities In the case of a conservation finance project that the Secretary determines would primarily benefit 1 or more low-income communities and for which the non-Federal entities involved cannot meet the cost share requirement under paragraph (1)— (A) subparagraph (A) of that paragraph shall be applied by substituting 75 percent for 50 percent ; and (B) subparagraph (B) of that paragraph shall be applied by substituting 25 percent for 50 percent . (3) Savings provision Nothing in this subsection limits additional non-Federal financing or funding for a conservation finance project above the 40 percent minimum non-Federal cost share described in paragraph (1). (g) Stewardship end result contracting project authorities A conservation finance agreement developed under this section may incorporate the authorities provided to the Secretary and the Chief of the Forest Service to enter into stewardship contracting projects under section 604 of the Healthy Forests Restoration Act of 2003 ( 16 U.S.C. 6591c ). 104. Report evaluating implementation Not later than 4 years after the date of enactment of this Act, the Secretary shall submit to the Committee on Natural Resources and the Committee on Appropriations of the House of Representatives and the Committee on Energy and Natural Resources and the Committee on Appropriations of the Senate a report evaluating the implementation of this title, including— (1) a list of conservation finance agreements entered into under this title and the accomplishments under the projects carried out under those agreements; and (2) an evaluation of the pilot authority for conservation finance agreements described in section 103, including whether that authority has— (A) increased the availability of non-Federal funding sources to assist in landscape-scale forest restoration projects