; and (B) not later than 30 days after the payment described in subparagraph (A), 50 percent of the parental leave benefit. (5) Review All final determinations of the Commissioner under this subsection shall be reviewable according to the procedures set out in section 205. (6) Minimum period of leave The Commissioner may publish rules, regulations, or guidance or take other actions in order to ensure that any eligible parent (or, for purposes of paragraph (1)(B), both eligible parents) claiming a benefit under this section takes leave from employment for a period of not less than the number of months provided under paragraph (1)(A)(ii)(II), including directly contacting the employer of such parent or offsetting overpayments against future social security benefits. (d) Eligible parent (1) In general The term eligible parent means a parent who satisfies the requirement under paragraph (2). (2) Requirement for quarters of coverage The requirement described in this paragraph is that the individual shall have not less than— (A) (i) 4 quarters of coverage during the 4-quarter period preceding the birth or adoption of their child; and (ii) 8 quarters of coverage preceding the birth or adoption of their child; or (B) 12 quarters of coverage preceding the birth or adoption of their child. (3) Child and parent (A) Child In this section, the term child means a biological or legally adopted child who has not attained 18 years of age. (B) Parent In this section, the term parent means— (i) the biological mother or father of a child; or (ii) an individual who legally adopts a child, who is the legal guardian of the child and who has the same principal place of abode as the child for more than ½ of the taxable year. (e) Relationship with state law