; and (ii) to report such determinations to the State; and (B) (i) during the period described in subsection (b)(1) and during the 6-month period beginning on the date on which the entity receives such reimbursement from the State, the private employer or insurer will not— (I) raise any premium (if applicable) with respect to any plan for which the private employer or insurer submitted expenditures to the State for reimbursement, unless the premium increase is directly and proportionally tied to expanded or increased paid leave program benefits mandated by law or to increased utilization unrelated to circumstances related to COVID-19 (as determined pursuant to paragraph (3)); or (II) reduce any benefit (including with respect to duration of leave, wage replacement rate, maximum benefits or coverage) with respect to any such plan; and (ii) in any case in which the private employer or insurer violates clause (i), the private employer or insurer agrees to repay the State any such reimbursement received. In any case in which a private employer or insurer repays any amount to a State pursuant to paragraph (2)(B)(ii), the State shall repay to the Secretary of the Treasury such portion of payments received by the State under subsection (a) as pertain to such amount. (e) Timing and procedure for payments (1) Certifications by States (A) Initial estimate Not later than September 30, 2020, each State seeking a payment under this section shall certify to the Secretary of the Treasury an initial estimate of the total amount of eligible State expenditures the State expects to make with respect to calendar years 2020 and 2021. (B) Final report Not later than July 1, 2023, each such State shall certify a final report of the total amount of eligible State expenditures made with respect to such calendar years. Such report shall also include— (i) the number of benefit claims that qualified for reimbursement, by eligibility category and type of leave