; and (II) ending with the earlier of— (aa) the first month beginning after January 31, 2021; or (bb) the month following the first month during which work hours of such employee are greater than 80 percent of work hours of the base month amount. (ii) Base month amount For purposes of clause (i), the term base month amount means, with respect to an individual and an employer of such individual, the greater of— (I) such individual’s work hours in the month prior (or in the case such individual had no work hours in the month prior and had work hours in the 3 months prior, the last month with work hours within the prior 3 months); and (II) such individual’s work hours during the period beginning January 1, 2020 and ending January 31, 2020. (13) Reports (A) Interim report The Secretary of the Treasury and the Secretary of Labor shall jointly submit an interim report to the Committee on Education and Labor, the Committee on Ways and Means, and the Committee on Energy and Commerce of the House of Representatives and the Committee on Health, Education, Labor, and Pensions and the Committee on Finance of the Senate regarding the premium assistance provided under this subsection that includes— (i) the number of individuals provided such assistance as of the date of the report; and (ii) the total amount of expenditures incurred (with administrative expenditures noted separately) in connection with such assistance as of the date of the report. (B) Final report As soon as practicable after the last period of COBRA continuation coverage for which premium assistance is provided under this section, the Secretary of the Treasury and the Secretary of Labor shall jointly submit a final report to each Committee referred to in subparagraph (A) that includes— (i) the number of individuals provided premium assistance under this section; (ii) the average dollar amount (monthly and annually) of premium assistance provided to such individuals