; (F) may not be granted for a child being placed for foster care or adoption if such leave was previously granted to the same employee when the same child was placed with the employee for foster care in the past; (G) shall be used in increments of hours (or fractions thereof), with 12 administrative workweeks equal to 480 hours for employees with a regular full-time work schedule and converted to a proportional number of hours for employees with part-time, seasonal, or uncommon tours of duty; and (H) may not be used during off-season (nonpay status) periods for employees with seasonal work schedules. (d) Implementation plan Not later than 1 year after the date of the enactment of this section, the Director of National Intelligence shall submit to the congressional intelligence committees an implementation plan that includes— (1) processes and procedures for implementing the paid parental leave policies under subsections (a) through (c); (2) an explanation of how the implementation of subsections (a) through (c) will be reconciled with policies of other elements of the Federal Government, including the impact on elements funded by the National Intelligence Program that are housed within agencies outside the intelligence community; and (3) all costs or operational expenses associated with the implementation of subsections (a) through (c). (e) Directive Not later than 180 days after the Director of National Intelligence submits the implementation plan under subsection (d), the Director of National Intelligence shall issue a written directive to implement this section, which directive shall take effect on the date of issuance. (f) Annual report The Director of National Intelligence shall submit to the congressional intelligence committees an annual report that— (1) details the number of employees of each element of the intelligence community who applied for and took paid parental leave under subsection (a) during the year covered by the report