Notwithstanding any other provision of this part, with respect to expenses incurred in a calendar year in connection with the treatment of mental, psychoneurotic, and personality disorders of an individual who is not an inpatient of a hospital at the time such expenses are incurred, there shall be considered as incurred expenses for purposes of subsections (a) and (b)—
(A)#
for expenses incurred in years prior to 2010, only 62½ percent of such expenses;
(B)#
for expenses incurred in 2010 or 2011, only 68¾ percent of such expenses;
(C)#
for expenses incurred in 2012, only 75 percent of such expenses;
(D)#
for expenses incurred in 2013, only 81¼ percent of such expenses; and
(E)#
for expenses incurred in 2014 or any subsequent calendar year, 100 percent of such expenses.