(a) A candidate shall file semiannual reports as provided by this section.(b) One semiannual report is due no earlier than July 1 and no later than July 15.(1) The period covered by a report under this subsection begins on the later of the following dates, as applicable:(A) January 1;(B) the first day after the period covered by the last report required by this subchapter (other than a special pre-election report or a special session report) or Subchapter D of this chapter (relating to Reporting Requirements for an Officeholder Who Does Not Have a Campaign Treasurer Appointment on File); or(C) the day the candidate's campaign treasurer appointment was filed, if this is the candidate's first report filed under this subchapter (other than a special pre-election report or a special session report) or Subchapter D of this chapter.(2) The period covered by a report under this subsection ends on June 30.(c) One semiannual report is due no earlier than January 1 and no later than January 15.(1) The period covered by a report under this subsection begins on the later of the following dates, as applicable:(A) July 1;(B) the first day after the period covered by the last report required by this subchapter (other than a special pre-election report or a special session report) or Subchapter D of this chapter; or(C) the day the candidate's campaign treasurer appointment was filed, if this is the candidate's first report filed under this subchapter (other than a special pre-election report or a special session report) or Subchapter D of this chapter.(2) The period covered by a report under this subsection continues through December 31.