; and (2) except in any case in which a finding has been made that the individual’s disability is permanent, an explanation that disability insurance benefits are temporary and that the individual is expected to return to work after medical improvement has occurred. (b) Effective date The amendment made by subsection (a) shall apply with respect to individuals who become entitled to disability insurance benefits on or after January 1, 2019. 305. Communication relating to reporting requirements The Commissioner of Social Security shall ensure that each communication from the Social Security Administration made to an individual entitled to disability insurance benefits includes a description of the individual’s responsibility to report to the Commissioner of Social Security any change of circumstance that may affect the individual’s entitlement to such benefits. IV Benefits 401. Establishment of annual poverty guideline based disability insurance benefits (a) In general Section 223(a) of the Social Security Act ( 42 U.S.C. 423(a)(2) ) is amended by inserting after paragraph (2) the following new paragraph: (3) In the case of an individual who initially becomes entitled to disability benefits in the calendar year 2019 or any subsequent calendar year, and except as provided in section 202(q) of this title, such individual’s disability insurance benefit for any month shall be one-twelfth of the most recently published annual poverty guideline for an individual (as updated annually in the Fed. Reg. by the Department of Health and Human Services under the authority of section 673(2) of the Omnibus Budget Reconciliation Act of 1981). . (b) Early retirement benefit reduction Section 202(q)(2) of the Social Security Act ( 42 U.S.C. 423(a)(2) ) is amended by striking subsection (q)(2) and replacing it with the following: (2) If an individual is entitled to a disability insurance benefit for a month after a month for which such individual was entitled to an old-age insurance benefit, such disability insurance benefit for