HI 00610.431 Special Carryover Rule for Expenses Incurred Prior to 1981
Expenses incurred in the last 3 months of a calendar year prior to 1981, which were applied toward the Part B deductible for the year in which they were incurred, may also be credited towards the deductible for the following year.
This deductible carryover provision was repealed effective with expenses incurred
on or after October 1, 1981.