Idaho PT, OT and SLP guide

For OT, PT and SLP clinics in Idaho: three state boards license the disciplines; the licensing law gives the physical therapist the evaluation and the plan of intervention, not medical diagnosis of disease; Idaho Medicaid covers children’s therapy under EPSDT and adults within its own rules; and telehealth follows the patient’s location. Every rule here is quoted from its source.⁠^1,2,3,4,5,6

Who licenses OTs, PTs and SLPs in Idaho?

Three state boards license the three disciplines in Idaho, and each publishes its own licensing law, rules, renewal cycle and continuing-education requirement.⁠^1,7,8 A clinic that employs more than one discipline keeps three registers, not one.

Physical therapists and physical therapist assistants answer to the Idaho Physical Therapy Licensure Board.⁠^{1,39,40,41,42,43,44,45,46,47,48,49,50,51,52} Occupational therapists and occupational therapy assistants answer to the Occupational Therapy Licensure Board of Idaho.⁠^{7,53,54,55,56,57,58,59,60,61,62,63,64} Speech-language pathologists answer to the Speech, Hearing and Communication Services Licensure Board.⁠^{8,65,66,67,68,69,70,71,72,73,74} Physical therapists and physical therapist assistants are licensed by the Idaho Physical Therapy Licensure Board, a five-member board the governor appoints within the Division of Occupational and Professional Licenses (DOPL), which administers its licensing.⁠^{1,39,40,41,42,43,44,45,46,47,48,49,50,51,52} Occupational therapists and occupational therapy assistants are licensed by the Occupational Therapy Licensure Board of Idaho, a five-member board the governor appoints within the Division of Occupational and Professional Licenses, which the board may authorize by written agreement to act as its agent.⁠^{7,53,54,55,56,57,58,59,60,61,62,63,64} Speech-language pathologists and speech-language pathologist assistants are licensed by the Speech, Hearing and Communication Services Licensure Board, a seven-member board within the Division of Occupational and Professional Licenses that also licenses audiologists, hearing aid dealers and fitters and sign language interpreters.⁠^{8,65,66,67,68,69,70,71,72,73,74} A license is a state authorization; a national certification (NBCOT for occupational therapy, the ASHA certificate for speech-language pathology, the NPTE for physical therapy) is a different thing and does not replace it. Compact privileges for practitioners licensed elsewhere are covered under telehealth below.

What does an Idaho license renewal require?

Each board sets its own cycle and hours, listed in the table above, and the register template at the end of this page tracks them per clinician.⁠^1,7,8 A renewal missed is a lapse, and the board’s own rules say what a lapsed licensee may and may not do; the clinic reads those rules before a clinician’s renewal date passes, not after.

Can a patient see an Idaho PT, OT or SLP without a referral?

State law answers this discipline by discipline, and a payer may still require a referral the law does not. For physical therapy, the Physical Therapy Practice Act defines the practice to include examining, evaluating and testing individuals to determine a diagnosis for physical therapy, a prognosis and a plan of therapeutic intervention, but not radiology, surgery or medical diagnosis of disease, and requires a physical therapist to refer a person to an appropriate health care practitioner when the physical therapist has reasonable cause to believe symptoms or conditions require services beyond the scope of physical therapy or that physical therapy is contraindicated; the board’s rules reserve to the physical therapist the interpretation of a referral if one has been received, the initial evaluation and the plan of care.⁠^2,9,10,11,12 For occupational therapy, Idaho requires a license to practice occupational therapy, and the act defines the practice to include evaluating the factors that affect a client’s occupational performance and developing occupation-based plans and interventions for people who have or are at risk for an illness, injury, condition, disability or participation restriction.⁠^75,76,77,78 For speech-language pathology, the Speech and Hearing Services Practice Act requires a license to practice speech-language pathology and defines the practice as measurement, evaluation, testing, counseling, rehabilitation, screening, consultation and instruction for disorders of human communication, including speech, language, swallowing, cognitive communication disorders and augmentative and alternative communication.⁠^79,80,81,82 Idaho Medicaid, as a payer, covers therapy only with an order from a physician, nurse practitioner or physician assistant as part of a plan of care, reordered at least every ninety days, or every 365 days for a documented long-term condition.⁠¹¹

The payer’s rule is separate. Medicare pays for outpatient therapy under a plan of care certified by a physician or nonphysician practitioner, and the regulation’s 2025 text lets a signed order or referral on file, with the plan delivered within 30 days of the initial evaluation, stand in for that signature on an initial plan.⁠²⁶ Idaho Medicaid’s referral and prior-authorization rules are in the next section. A commercial plan’s rule is in its member contract and provider manual, and the clinic keeps a copy of each.

How does Idaho Medicaid pay for pediatric and adult therapy?

Idaho Medicaid is run by the Idaho Department of Health and Welfare, Division of Medicaid, and a clinic enrolls through its provider enrollment route before it bills.⁠⁸³ For children, the federal EPSDT benefit requires the state to cover services that correct or ameliorate a condition found at a screening, whether or not the state plan covers them for adults.⁠⁸⁴ For members from birth through the month of their twenty-first birthday, Idaho Medicaid’s EPSDT benefit covers services found medically necessary through an EPSDT screen regardless of the usual amount, scope and duration, when they meet the department’s criteria and are prior authorized. Habilitative therapy, which helps a member retain, learn or improve skills for daily living, is covered equally with rehabilitative therapy, and the handbook says a speech delay caused by bilingualism is not usually medically necessary.⁠^3,4,5,6

For adults as for children, Idaho Medicaid’s rules cover occupational therapy, physical therapy and speech-language pathology when an evaluation shows a need for therapy due to a functional limitation or a loss or delay of skill and that the member can demonstrate progress, under an order and a plan of care. Maintenance therapy is covered when an individualized assessment shows skilled care is needed, and massage, work hardening and conditioning are not covered. A speech-language pathologist enrolled as a pediatric-only provider is not paid for members 21 or older.⁠^13,14,15,16 Since January 1, 2026, each member has 20 visits per calendar year in each of occupational therapy, physical therapy and speech-language pathology before prior authorization is needed, with requests beyond that reviewed by the Idaho Medicaid Medical Care Unit for medical necessity. Home health, the Infant Toddler Program and school-based providers are exempt. A member with Medicare as primary needs no Medicaid prior authorization, and a dual-eligible member in a UnitedHealthcare or Molina plan follows that plan’s requirement.⁠^{85,86,87,88,89} Idaho Medicaid pays independent therapists fee-for-service. Its managed care programs are the Idaho Behavioral Health Plan (Magellan), the Idaho Smiles dental plan (MCNA), and, for members enrolled in both Medicare and Medicaid, the Medicare Medicaid Coordinated Plan and Idaho Medicaid Plus plans offered by Molina Healthcare of Idaho and UnitedHealthcare Community Plan of Idaho. House Bill 345, passed in March 2025, moves Idaho Medicaid from the traditional fee-for-service system to a managed care model, a shift the department says has been delayed to January 1, 2030.⁠^90,91,92,93 The fee schedule is published by the agency, and a clinic reads the current file rather than a remembered rate.⁠⁹⁴

How does Idaho Medicaid want OT, PT and SLP claims coded?

Idaho Medicaid therapy claims carry the GN, GO or GP modifier for the outpatient plan of care, a therapy assistant’s services are billed under the supervising therapist’s NPI, and providers bill their usual and customary charge. The plan of care is signed and sent to the ordering provider within thirty days of the evaluation.⁠^{95,96,97,98,99} The codes, modifiers and authorization forms are the manual’s and change with it, so the clinic reads the current therapy sections before its first claim and records the manual’s page-updated date in the payer register.

Does Idaho Medicaid pay for therapy in schools?

Idaho Medicaid pays enrolled school districts and charter schools for health-related services under IDEA that are identified on the student’s IEP and medically necessary for the child to benefit from the educational program. Occupational therapy, physical therapy and speech/audiological therapy and evaluation are among the reimbursable services, and school-based therapy is not counted against the 20-visit limits.⁠^100,101,102 A school’s billing is the district’s, under its own program; an outpatient clinic’s claim for the same child is a separate matter with its own eligibility and authorization.

Does Idaho Medicaid cover therapy by telehealth?

Idaho Medicaid covers therapy by virtual care as real-time two-way video and audio, evaluations and re-evaluations included, when the therapist certifies the service can safely and effectively be done that way. It pays by the fee schedule with no added payment for the originating or distant site.⁠^103,104 The telehealth section below covers the state’s own rules for the session itself.

What are Idaho’s telehealth rules for therapy?

A therapist treating a patient by video needs authority to practice where the patient is located at the time of the session, and the federal telehealth site says so plainly: licensure follows the patient’s location, and a compact privilege is one route to it.⁠¹⁷ The Idaho Virtual Care Access Act lets a licensed provider deliver care by virtual care, synchronous or asynchronous, within the scope of the provider’s license and the Idaho community standard of care. The provider needs an Idaho license first, except in listed cases such as follow-up with an established patient who is in Idaho temporarily, and documents virtual care to the same standard as in-person care. The act requires the patient’s informed consent to virtual care as any applicable law requires.⁠^{105,106,107,108,109}

A compact privilege is not a national license: it is a privilege to practice in the specific member state that issued it, under that state’s licensing law, and a state that has enacted the compact may not yet be issuing privileges, which is why the table names the commission’s current status.⁠^18,19

Which business steps are specific to Idaho?

The entity is registered with the Idaho Secretary of State, and the choice of entity is shaped by the state’s rule on who may own a therapy business.⁠^30,31 Idaho’s professional entities law lists occupational therapy and physical therapy, but not speech-language pathology, among the professions a professional entity may practice. Such an entity renders professional services only through people licensed to render them in Idaho, and only individuals licensed for the same professional services, or professional entities whose owners all are, may hold an interest in it.⁠^32,33 State tax registration is with the Idaho State Tax Commission.⁠¹¹⁰ Idaho exempts from sales and use tax braces and other orthopedic appliances and durable medical equipment, a list that names physical and occupational therapy items, walkers, wheelchairs, crutches and hand exercise equipment and putty, when administered or distributed by a practitioner or bought for a patient’s use under a practitioner’s prescription or work order. A practitioner licensed under Title 54 to administer or distribute such an item may buy it exempt from tax.⁠^111,112,113 Idaho’s workers’ compensation law applies to all public employment and to all private employment not expressly exempt, and every employer must secure the payment of compensation with a policy from an authorized insurer or, with the Industrial Commission’s approval, by self-insuring.⁠^114,115 A city or county business license is a local question, answered by the city hall of the clinic’s address. The startup-costs guide carries the budget worksheet these registrations go into.

What record and privacy rules apply in Idaho?

As an Idaho Medicaid requirement, a provider keeps the records the Medicaid rules require, including orders, plans of care and session notes, for five years from the date of final payment. The Physical Therapy Practice Act makes failing to maintain adequate records, meaning legible records with at least an evaluation of objective findings, the plan of care and the treatment record, a ground for discipline.⁠^27,28,29 Two federal periods sit beside it and are often confused with it: Medicare requires 7 years for documentation of orders, certifications, referrals and payment requests, and HIPAA requires 6 years for its own compliance documentation, and neither sets the retention period for the clinical chart.⁠^116,117

The Physical Therapy Practice Act makes failing to maintain patient confidentiality, unless the law requires otherwise, a ground for discipline, and the Virtual Care Access Act requires virtual care records to be kept in compliance with HIPAA and HITECH and made available to other providers only with the patient’s permission.⁠^118,119 Idaho requires a business that owns or licenses computerized personal information about an Idaho resident to investigate a breach promptly in good faith and, when misuse has occurred or is reasonably likely, to notify the affected resident as soon as possible and without unreasonable delay.⁠¹²⁰ Idaho requires any person, physicians, nurses, school teachers and social workers among those named, who has reason to believe a child under eighteen has been abused, abandoned or neglected to report it within twenty-four hours to law enforcement or the Department of Health and Welfare. Licensed medical professionals must report suspected maltreatment of a vulnerable adult to the designated adult protective services (APS) provider within twenty-four hours.⁠^121,122

Which Idaho rules shape a pediatric clinic?

Idaho’s Infant Toddler Program, run by the Department of Health and Welfare as the lead agency under the state’s early intervention law, serves children from birth to age three who have a developmental delay or a condition that may result in one. Services, physical, occupational and speech-language therapy among them, are at no cost to families, and anyone can make a referral when a delay is suspected.⁠^{34,35,36,37,38} A child who turns three moves from early intervention to the school district’s evaluation, and a private clinic’s services run beside both systems rather than inside them. Idaho’s Children’s Special Health Program is a statewide financial assistance program for uninsured children with qualifying conditions. The family applies for Medicaid first, every service is prior authorized, and the covered services the department lists include therapies for neurological conditions and physical therapy for plastic and burn conditions, each category with its own annual limit.⁠^123,124,125

Which Idaho rules shape an adult clinic?

Medicare claims from Idaho go to Noridian Healthcare Solutions, the Medicare Administrative Contractor for Jurisdiction F, Parts A and B (Alaska, Arizona, Idaho, Montana, North Dakota, Oregon, South Dakota, Utah, Washington and Wyoming), whose local coverage articles for therapy are the ones an Idaho clinic reads.⁠¹²⁶ Idaho Medicaid’s adult therapy rules are in the Medicaid section above. The Industrial Commission sets workers’ compensation medical fees under IDAPA 17.01.01.803, adopting the Resource-Based Relative Value Scale published by CMS with its own conversion factors. Its table places the Physical Medicine & Rehabilitation codes 97000 to 97799 in the Medicine Group One category, and the workers’ compensation law’s definition of physician reaches members of any other healing profession licensed in Idaho, within their scope of practice.⁠^{127,128,129,130}

Which associations and directory pages serve Idaho?

The state chapters are APTA Idaho for physical therapy and the Idaho Speech, Language, Hearing Association (ISHA) for speech-language pathology.⁠^131,132 On DrSensory, families browse Idaho clinics by discipline on the occupational therapy, physical therapy and speech therapy pages for the state, which the directory builds from the clinic addresses it holds; a clinic appears on the pages of its own address.⁠¹³³

Which Idaho cities have DrSensory city pages?

Beyond its three Idaho pages, the directory publishes city pages for one Idaho city, Boise, three pages across the three disciplines, each listing the clinics whose address is in that city; a clinic appears on the city page of its address without any action of its own, and a city or discipline without a page is reached through the state page.⁠¹³³

How many Idaho PT, OT and SLP clinics does DrSensory list?

DrSensory lists 26 PT, OT and SLP clinics in Idaho, on its occupational therapy, physical therapy and speech therapy pages for the state.⁠¹³³

Where does each requirement come from, and what does the clinic do?

Which templates does an Idaho launch need?

How might two Idaho clinics plan a launch?

Sources

1. Idaho Division of Occupational and Professional Licenses. Idaho Physical Therapy Licensure Board. Checked October 30, 2026.
2. Idaho Legislature. Idaho Code section 54-2203, Definitions. Checked October 30, 2026.
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   “(10) "Practice of physical therapy" means the exercise of the profession of physical therapy by a person who engages in the following health care activities: (a) Examining, evaluating and testing individuals with mechanical, physiological and developmental impairments, functional limitations, and disability or other health and movement-related conditions in order to determine a diagnosis for physical therapy and prognosis for physical therapy, plan of therapeutic intervention, and to assess the ongoing effects of intervention; ... The practice of physical therapy shall not include the use of radiology, surgery or medical diagnosis of disease ...”
3. Idaho Office of the Administrative Rules Coordinator. IDAPA 16.03.26, Medicaid Plan Benefits (Department of Health and Welfare; sections effective July 1, 2026). Checked October 30, 2026.
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   “351. EPSDT SERVICES: PARTICIPANT ELIGIBILITY. EPSDT services are available to participants from birth through the month of their twenty-first birthday. (7-1-26) 352. EPSDT SERVICES: COVERAGE AND LIMITATIONS. Services must be considered safe, effective, and meet acceptable standards of medical practice with the need for additional services documented by the screening provider as medically necessary. (7-1-26) 01. Additional Services. Idaho Medicaid will cover services under the scope of the program as a result of an EPSDT screen regardless of inclusion in this rule or any existing amount, scope, and duration. Services must meet any applicable Department criteria and be prior authorized.”
4. Idaho Medicaid (Idaho Department of Health and Welfare). Idaho Medicaid Provider Handbook: Therapy Services (June 3, 2026). Checked October 30, 2026.
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   “Habilitative therapy are services that assist the participant in retaining, learning or improving skills and function for daily living. Idaho Medicaid covers habilitative therapy under occupational and physical therapy, and speech-language pathology. Coverage is maintained in parity with rehabilitative therapy, meaning that they are covered equally in scope, amount and duration.”
5. Idaho Medicaid (Idaho Department of Health and Welfare). Idaho Medicaid Provider Handbook: Therapy Services (June 3, 2026). “A speech delay caused by bilingualism is not usually medically necessary as it is a common developmental delay for children growing up in bilingual homes and is usually self-correcting without intervention.” Checked October 30, 2026.
6. Idaho Department of Health and Welfare. Medicaid for Children. “Early Periodic Screening, Diagnostic and Treatment (must be pre-authorized)” Checked October 30, 2026.
7. Idaho Division of Occupational and Professional Licenses. Occupational Therapy Licensure Board of Idaho. Checked October 30, 2026.
8. Idaho Division of Occupational and Professional Licenses. Speech, Hearing and Communication Services Licensure Board. Checked October 30, 2026.
9. Idaho Legislature. Idaho Code section 54-2216, Lawful practice of physical therapy. Checked October 30, 2026.
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   “(2) A physical therapist shall refer persons under his or her care to appropriate health care practitioners including, but not limited to, licensed medical physicians, osteopathic physicians, podiatrists, dentists or chiropractic physicians, if the physical therapist has reasonable cause to believe symptoms or conditions are present that require services beyond the scope of practice of physical therapy or when the physical therapist has reasonable cause to believe that physical therapy is contraindicated.”
10. Idaho Office of the Administrative Rules Coordinator. IDAPA 24.13.01, Rules Governing the Physical Therapy Licensure Board (effective July 1, 2024). “... i. Interpretation of a referral for physical therapy if a referral has been received.” Checked October 30, 2026.
11. Idaho Medicaid (Idaho Department of Health and Welfare). Information for Medicaid Providers. “Orders: All therapy services must be ordered by a physician, nurse practitioner, or physician assistant ...” Checked October 30, 2026.
12. Idaho Office of the Administrative Rules Coordinator. IDAPA 16.03.26, Medicaid Plan Benefits (Department of Health and Welfare; sections effective July 1, 2026). “... a. Services must be reordered at least every ninety (90) days or for individuals with long-term medical conditions, as documented by a provider, at least every three hundred sixty-five (365) days.” Checked October 30, 2026.
13. Idaho Office of the Administrative Rules Coordinator. IDAPA 16.03.26, Medicaid Plan Benefits (Department of Health and Welfare; sections effective July 1, 2026). Checked October 30, 2026.
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    “251. THERAPY SERVICES: PARTICIPANT ELIGIBILITY. Participants are eligible with an evaluation showing a need for therapy due to a functional limitation, a loss or delay of skill, or both that establishes the participant will demonstrate progress because of therapy services.”
14. Idaho Office of the Administrative Rules Coordinator. IDAPA 16.03.26, Medicaid Plan Benefits (Department of Health and Welfare; sections effective July 1, 2026). Checked October 30, 2026.
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    “02. Non-Covered Therapy Services. (7-1-26) a. Continuing services for participants who do not exhibit the capability to achieve measurable improvement or meet the criteria for a maintenance program. (7-1-26) b. Services for developmentally acceptable error patterns. (7-1-26) c. Services that do not require the skills of a therapy professional. (7-1-26) d. Massage, work hardening, and conditioning.”
15. Idaho Office of the Administrative Rules Coordinator. IDAPA 16.03.26, Medicaid Plan Benefits (Department of Health and Welfare; sections effective July 1, 2026). “... b. Maintenance therapy is covered when an individualized assessment demonstrates that skilled care is required to carry out a safe and effective maintenance program.” Checked October 30, 2026.
16. Idaho Medicaid (Idaho Department of Health and Welfare). Idaho Medicaid Provider Handbook: Therapy Services (June 3, 2026). Checked October 30, 2026.
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    “Speech-Language Pathologists enrolling as pediatric only providers are not eligible for Medicaid reimbursement for services provided to participants 21 years of age or older or participants with Medicare and the provider may not bill those participants for their services.”
17. U.S. Department of Health and Human Services. Getting started with licensure (Telehealth.HHS.gov, last updated February 21, 2024). Checked October 26, 2026.
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    “Health professionals must meet the licensure requirements of the state where they are located and be licensed or legally permitted to practice in the state where the patient is located”. Its companion page, Licensing across state lines (last updated April 30, 2025): “The ability to deliver health care services across state lines varies based on state regulations”; “Prior to an appointment, providers should verify patient location and obtain consent”; “Compacts allow participating health care providers to practice in participating states”.
18. PT Compact Commission. PT Compact Map. “Non-Members (10) California Florida Hawaii Idaho Minnesota New Mexico New York Puerto Rico U.S. Virgin Islands Wyoming ... 10 Non-Member States PT Compact Legislation Has Not Been Introduced Yet ...” Checked October 30, 2026.
19. Idaho Division of Occupational and Professional Licenses. Physical Therapy Board (DOPL), FAQ: Is Idaho a member of the FSBPT Licensure Compact?. “After thorough discussion, the Board has elected to defer membership in the Compact at this time.” Checked October 30, 2026.
20. Occupational Therapy Compact Commission. Before You Apply for an OT Compact Privilege. “States not listed below are not a member of the Occupational Therapy Compact.” Checked October 30, 2026.
21. Occupational Therapy Compact Commission. OT Compact Map data (the Datawrapper map embedded on otcompact.gov/compact-map/). “Idaho,Not Enacted ...” Checked October 30, 2026.
22. Audiology and Speech-Language Pathology Interstate Compact Commission. Compact Map (state entries). “Idaho , ID , HB 664 (2022) , hidden , Enacted ...” Checked October 30, 2026.
23. Audiology and Speech-Language Pathology Interstate Compact Commission. ASLP-IC Home. “Registration for compact privileges to practice is open for licensed practitioners in Louisiana, Ohio, Tennessee, and West Virginia.” Checked October 30, 2026.
24. Idaho Legislature. Idaho Code section 54-2918A, Audiology and speech-language pathology interstate compact. “The terms and conditions of the audiology and speech-language pathology interstate compact are hereby enacted as follows: ... [54-2918A, added 2022, ch. 183, sec. 1, p. 594 ...” Checked October 30, 2026.
25. Idaho Division of Occupational and Professional Licenses. Speech, Hearing and Communication Services Licensure Board (DOPL). “Staff are in the process of initiating the fingerprint-based criminal history background checks with the Idaho State Police and the Federal Bureau of Investigation. Once this process has been established between all parties, Idaho will begin accepting applications.” Checked October 30, 2026.
26. Code of Federal Regulations. 42 CFR 424.24, Requirements for medical and other health services furnished by providers under Medicare Part B (eCFR, up to date as of October 22, 2026; paragraph (c), outpatient physical therapy, occupational therapy and speech-language pathology services). Checked October 26, 2026.
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    “The individual needs, or needed, physical therapy, occupational therapy, or speech-language pathology services.”; “The services were furnished while the individual was under the care of a physician, nurse practitioner, clinical nurse specialist, or physician assistant.”; “The initial certification must be obtained as soon as possible after the plan is established.”; “Recertification is required at least every 90 days.”; “When it is recertified, the plan or other documentation in the patient’s record must indicate the continuing need for physical therapy, occupational therapy or speech-language pathology services.”; “the therapist has documented evidence that the plan of treatment has been delivered to the physician, NP, PA, or CNS within 30 days of completion of the initial evaluation, the certification does not need to be signed by a physician, NP, CNS, or PA who has knowledge of the case.”; “No references to an order or referral in this subsection shall be construed to require an order or referral for outpatient physical therapy, occupational therapy, or speech-language pathology services.”.
27. Idaho Office of the Administrative Rules Coordinator. IDAPA 16.03.26, Medicaid Plan Benefits (Department of Health and Welfare; sections effective July 1, 2026). Checked October 30, 2026.
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    “04. Retention of Records. Providers will retain records required under this rule for a period of five (5) years from the date of final payment under the provider agreement. Failure to retain records for the required period can void the Department’s obligation to pay for services.”
28. Idaho Office of the Administrative Rules Coordinator. IDAPA 16.03.26, Medicaid Plan Benefits (Department of Health and Welfare; sections effective July 1, 2026). Checked October 30, 2026.
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    “02. Documentation. The following documentation must be maintained in the files of the provider: (7-1-26) a. Provider orders for therapy services; (7-1-26) b. Therapy plans of care; and (7-1-26) c. Progress or other notes documenting each assessment, therapy session, and results of tests and measurements related to therapy services.”
29. Idaho Legislature. Idaho Code section 54-2219, Grounds for disciplinary action. “(19) Failing to maintain adequate records. For purposes of this subsection (19), "adequate patient records" means legible records that contain, at a minimum, an evaluation of objective findings, the plan of care, and the treatment record ...” Checked October 30, 2026.
30. Idaho Secretary of State. Frequently Asked Questions For Business. “Once you’ve chosen a business structure, you’ll need to register it with the Idaho Secretary of State before conducting business activities.” Checked October 30, 2026.
31. Idaho Secretary of State. Frequently Asked Questions For Business. “File Business Forms, Annual Reports, Trademarks, and Notary forms quickly and securely at SOSBiz.” Checked October 30, 2026.
32. Idaho Legislature. Idaho Code section 30-21-901, Professional entities. Checked October 30, 2026.
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    “(b) For the purpose of this act, the professions shall include the practices of architecture, chiropractic, dentistry, engineering, landscape architecture, law, medicine, nursing, occupational therapy, optometry, physical therapy, podiatry, professional geology, psychology, certified or licensed public accountancy, social work, surveying and veterinary medicine, and no others. ... (d) No professional entity may render professional services in this state except through its managers, members, employees and agents who are duly licensed or otherwise legally authorized to render such professional services within this state.”
33. Idaho Legislature. Idaho Code section 30-21-901, Professional entities. Checked October 30, 2026.
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    “(g) No professional entity may offer an interest to or accept as an interest holder anyone other than an individual who is duly licensed or otherwise legally authorized to render the same specific professional services as those for which the entity was formed or professional entities, all of whose interest holders are duly licensed or otherwise legally authorized to render the same specific professional services as those for which the professional entity was formed.”
34. Idaho Department of Health and Welfare. Infant Toddler Program. “Idaho’s Infant Toddler Program (ITP) coordinates a system of early intervention services to assist Idaho children from birth to 3 years of age who have a developmental delay or who have conditions (such as prematurity, Down Syndrome, hearing loss) that may result in a developmental delay.” Checked October 30, 2026.
35. Idaho Department of Health and Welfare. Infant Toddler Program. Checked October 30, 2026.
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    “In Idaho, services are provided at no cost to families. Funding comes from private insurance, Medicaid, and federal and state funds. Families can apply for services on their own, or their health care provider may make a referral. Our services can include: ... Physical Therapy ... Occupational Therapy ... Speech-Language Therapy ...”
36. Idaho Department of Health and Welfare. Infant Toddler Program Referral. “Anyone can make a referral to the Infant Toddler Program (ITP) if it is suspected that a child up to age 3 years has a developmental delay or has a medical condition highly associated with a developmental delay.” Checked October 30, 2026.
37. Idaho Legislature. Idaho Code section 16-103, Definitions. “(12) "Lead agency" means the department of health and welfare.” Checked October 30, 2026.
38. Idaho Department of Health and Welfare. Infant Toddler Program Provider Resources (eManual). “It also ensures that Part C IDEA requirements are met.” Checked October 30, 2026.
39. Idaho Legislature. Idaho Code section 54-2205, Physical therapy licensure board. Checked October 30, 2026.
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    “(1) There is hereby established in the division of occupational and professional licenses a physical therapy licensure board. The board shall consist of five (5) members appointed by the governor and who shall serve at the pleasure of the governor, three (3) of whom shall be licensed physical therapists, one (1) of whom may be a licensed physical therapist assistant or a licensed physical therapist, and one (1) of whom shall be a member of the public with an interest in the rights of the consumers of health services.”
40. Idaho Legislature. Idaho Code section 54-2203, Definitions. Checked October 30, 2026.
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    “(2) "Board" means the Idaho physical therapy licensure board. ... (4) "Division" means the division of occupational and professional licenses. ... (6) "License" means a document issued by the board to a person under this chapter authorizing the person to practice as a physical therapist or physical therapist assistant.”
41. Idaho Legislature. Idaho Code section 54-2206, Powers and duties of the board. “The board shall have the authority to administer, coordinate and enforce the provisions of this chapter ...” Checked October 30, 2026.
42. Idaho Legislature. Idaho Code section 54-2215, Renewal and reinstatement of license. “A licensee must renew his license biennially as provided in section 67-2614, Idaho Code, and may reinstate his license within five (5) years after expiration as provided in section 67-2614, Idaho Code.” Checked October 30, 2026.
43. Idaho Legislature. Idaho Code section 67-2614, Renewal or reinstatement of licenses. “(2) All natural persons required to procure a license, registration, or certificate must renew on or before the birthday of the licensee, registrant, or certificate holder in the manner prescribed in subsection (6) of this section.” Checked October 30, 2026.
44. Idaho Division of Occupational and Professional Licenses. Physical Therapy Board (DOPL). “As of October 14, 2025, this Board has begun transitioning to biennial licensure.” Checked October 30, 2026.
45. Idaho Division of Occupational and Professional Licenses. Big changes are on the way! Stay informed about important licensure updates that may impact your renewal cycle (Physical Therapy, August 26, 2025). Checked October 30, 2026.
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    “Born in an odd year? Starting October 14, 2025, when you renew, your license will be valid for 2 years. ... Born in an even year? Your 2025 licensure renewal will be valid for 1 year, and starting in 2026, you’ll move to a 2-year renewal cycle.”
46. Idaho Office of the Administrative Rules Coordinator. IDAPA 24.13.01, Rules Governing the Physical Therapy Licensure Board (effective July 1, 2024). “... a. Renewal of License. Every person holding a license issued by the Board must complete thirty-two (32) contact hours of continuing education every two years.” Checked October 30, 2026.
47. Idaho Division of Occupational and Professional Licenses. Continuing Education Requirements (Physical Therapy Licensure Board guidance). “Contact Hour Requirements: Every person holding a license issued by the Board must complete thirty-two (32) contact hours of continuing education every two (2) years.” Checked October 30, 2026.
48. Idaho Office of the Administrative Rules Coordinator. IDAPA 24.13.01, Rules Governing the Physical Therapy Licensure Board (effective July 1, 2024). “This documentation must be provided to the Board upon request by the Board or its agent.” Checked October 30, 2026.
49. Idaho Office of the Administrative Rules Coordinator. IDAPA 24.13.01, Rules Governing the Physical Therapy Licensure Board (effective July 1, 2024). “03. Supervision of Physical Therapist Assistants. A physical therapist assistant must be supervised by a physical therapist by no less than telecommunication.” Checked October 30, 2026.
50. Idaho Office of the Administrative Rules Coordinator. IDAPA 24.13.01, Rules Governing the Physical Therapy Licensure Board (effective July 1, 2024). Checked October 30, 2026.
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    “... c. The supervising physical therapist must provide direct personal contact with the patient and assess the plan of care on or before every ten (10) visits or once a week if treatment is performed more than once per day but no less often than once every sixty (60) days.”
51. Idaho Office of the Administrative Rules Coordinator. IDAPA 24.13.01, Rules Governing the Physical Therapy Licensure Board (effective July 1, 2024). Checked October 30, 2026.
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    “... a. Procedures and Interventions Performed Exclusively by Physical Therapists. The following ... procedures and interventions shall be performed exclusively by a physical therapist: (7-1-24) i. Interpretation of a referral for physical therapy if a referral has been received. (7-1-24) ii. Performance of the initial patient evaluation and problem identification including a diagnosis for physical therapy and a prognosis for physical therapy. (7-1-24) iii. Development or modification of a treatment plan of care which is based on the initial evaluation, and which includes long-term and short-term physical therapy treatment goals.”
52. Idaho Division of Occupational and Professional Licenses. Guidance Document on Supervision (Physical Therapy Board, dated November 18, 2025). “In the Idaho Rules and Regulations, there are no set restrictions on the number of individuals a physical therapist may supervise at any given time.” Checked October 30, 2026.
53. Idaho Legislature. Idaho Code section 54-3714, Licensure board. Checked October 30, 2026.
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    “(1) There is hereby created in the division of occupational and professional licenses the occupational therapy licensure board of Idaho. (2) The occupational therapy licensure board of Idaho shall consist of five (5) members who shall be appointed by and serve at the pleasure of the governor, three (3) of whom shall be occupational therapists, one (1) of whom shall be an occupational therapy assistant, and one (1) of whom shall be a member of the public with an interest in the rights of consumers of occupational therapy services.”
54. Idaho Legislature. Idaho Code section 54-3703, License required. “It shall be unlawful for any person to practice or to offer to practice occupational therapy, or to represent such person to be an occupational therapist or occupational therapy assistant unless such person is licensed under the provisions of this chapter.” Checked October 30, 2026.
55. Idaho Legislature. Idaho Code section 54-3717, Occupational Therapy licensure board of idaho — Powers and duties. “(4) Authorize, by written agreement, the division of occupational and professional licenses to act as its agent in its interests as set out in the written agreement.” Checked October 30, 2026.
56. Idaho Legislature. Idaho Code section 54-3711, Renewal and reinstatement of license. “(1) All licenses issued under the provisions of this chapter shall be for a term of two (2) years and shall expire on the birthday of the licensee unless renewed in the manner prescribed by rule.” Checked October 30, 2026.
57. Idaho Division of Occupational and Professional Licenses. Occupational Therapy Licensure Board (DOPL). “As of October 14, 2025, this Board has begun transitioning to biennial licensure.” Checked October 30, 2026.
58. Idaho Division of Occupational and Professional Licenses. Big changes are on the way! Stay informed about important licensure updates that may impact your renewal cycle (Occupational Therapy, August 26, 2025). Checked October 30, 2026.
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    “Born in an odd year? Starting October 14, 2025, when you renew, your license will be valid for 2 years. ... Born in an even year? Your 2025 licensure renewal will be valid for 1 year, and starting in 2026, you’ll move to a 2-year renewal cycle.”
59. Idaho Office of the Administrative Rules Coordinator. IDAPA 24.06.01, Rules for the Licensure of Occupational Therapists and Occupational Therapy Assistants (effective July 1, 2024). “03. Continuing Education. Occupational Therapists and Occupational Therapy Assistants must complete and maintain proof of completion of ten (10) hours of germane continuing education each year during the licensee’s renewal cycle.” Checked October 30, 2026.
60. Idaho Division of Occupational and Professional Licenses. Big changes are on the way! Stay informed about important licensure updates that may impact your renewal cycle (Occupational Therapy, August 26, 2025). Checked October 30, 2026.
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    “There are no changes to your current Continuing Education requirements. Occupational Therapists and Occupational Therapy Assistants must complete and maintain proof of completion of ten (10) hours of germane continuing education each year during the licensee’s renewal cycle ...”
61. Idaho Office of the Administrative Rules Coordinator. IDAPA 24.06.01, Rules for the Licensure of Occupational Therapists and Occupational Therapy Assistants (effective July 1, 2024). “... b. Occupational Therapy Assistants. Occupational therapy assistants must be supervised by an occupational therapist at least once per month by no less than telecommunications.” Checked October 30, 2026.
62. Idaho Office of the Administrative Rules Coordinator. IDAPA 24.06.01, Rules for the Licensure of Occupational Therapists and Occupational Therapy Assistants (effective July 1, 2024). Checked October 30, 2026.
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    “02. Supervision Requirements. Supervision is the direction and review of service delivery, treatment plans, and treatment outcomes. Unless otherwise specified in this rule, in-person or synchronous interaction at least once a month is the minimum level of supervision that must be provided.”
63. Idaho Office of the Administrative Rules Coordinator. IDAPA 24.06.01, Rules for the Licensure of Occupational Therapists and Occupational Therapy Assistants (effective July 1, 2024). Checked October 30, 2026.
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    “... i. The following factors must be present when an occupational therapist or occupational therapy assistant assigns a selected client-related task to the aide: The supervisor must be physically present when services are being provided to clients by the aide ...”
64. Idaho Legislature. Idaho Code section 54-3702, Definitions. “An aide shall function only under the guidance, responsibility and line of sight supervision of the licensed occupational therapist or an occupational therapy assistant who is appropriately supervised by an occupational therapist.” Checked October 30, 2026.
65. Idaho Legislature. Idaho Code section 54-2908, Speech, hearing and communication services licensure board. Checked October 30, 2026.
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    “(1) There is hereby established in the division of occupational and professional licenses a speech, hearing and communication services licensure board. The board shall consist of seven (7) members appointed by the governor. ... Two (2) members of the board shall be speech-language pathologists, one (1) member shall be licensed as a sign language interpreter, two (2) members shall be audiologists, one (1) member shall be a hearing aid dealer and fitter, and one (1) member shall be appointed from the public at large.”
66. Idaho Legislature. Idaho Code section 54-2904, License required. Checked October 30, 2026.
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    “(1) Except as otherwise provided in this chapter, it shall be unlawful for any person to engage in the practice or to perform or offer to practice audiology or speech-language pathology or sign language interpreting or to act as a hearing aid dealer and fitter unless such person is duly licensed in accordance with this chapter.”
67. Idaho Legislature. Idaho Code section 54-2921, Renewal and reinstatement of licenses — Public display — Inactive license. “(1) All licenses issued under the provisions of this chapter shall be subject to biennial renewal and shall expire unless renewed in the manner prescribed by the board regarding applications for renewal, continuing education, and fees.” Checked October 30, 2026.
68. Idaho Division of Occupational and Professional Licenses. Speech, Hearing and Communication Services Licensure Board (DOPL). “As of August 1st, 2026, DOPL has begun transitioning the Speech, Hearing and Communication Services Licensure Board to biennial licensure. ... As of January 1st, 2026, DOPL began implementing a Fee Holiday for the Speech, Hearing and Communication Services Board.” Checked October 30, 2026.
69. Idaho Division of Occupational and Professional Licenses. Big changes are on the way! Stay informed about important licensure updates that may impact your renewal cycle (Speech, Hearing and Communication Services, July 9, 2026). Checked October 30, 2026.
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    “We’re excited to share that beginning August 1, 2026, the Division of Occupational and Professional Licenses (DOPL) will continue transitioning to a 2-year renewal cycle. Through this transition, licenses within this board will ultimately expire on licensee’s birthday.”
70. Idaho Office of the Administrative Rules Coordinator. IDAPA 24.23.01, Rules of the Speech, Hearing, and Communication Services Licensure Board. Checked October 30, 2026.
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    “... a. Requirement. Each licensee will successfully complete, in the twelve (12) months preceding each renewal of their license, a minimum of ten (10) contact hours of continuing education directly related to the scope of their practice and sponsored by a national, state, or regional professional association or an institution of higher education.”
71. Idaho Division of Occupational and Professional Licenses. Big changes are on the way! Stay informed about important licensure updates that may impact your renewal cycle (Speech, Hearing and Communication Services, July 9, 2026). Checked October 30, 2026.
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    “There are no changes to your current Continuing Education requirements. Please be aware - The language of the rules do state - "Each licensee will successfully complete [requirements], in the twelve (12) months preceding each renewal of their license" This means, you must watch your dates when submitting CE.”
72. Idaho Legislature. Idaho Code section 54-2907, Audiology, speech-language pathology and hearing aid dealers and fitters support personnel — Speech-language pathology aides and speech-language pathology assistants. Checked October 30, 2026.
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    “(2) Support personnel, speech-language pathology aides and speech-language pathology assistants shall not act independently and shall only work under the direction and supervision of an audiologist, speech-language pathologist or hearing aid dealer and fitter, respectively, licensed under this chapter. (3) The supervising audiologist, speech-language pathologist or hearing aid dealer and fitter accepts full responsibility for the tasks and activities of support personnel and speech-language pathology aides and assistants under their direction and supervision.”
73. Idaho Legislature. Idaho Code section 54-2915, Qualifications for licensure — Speech-language pathologist assistant. “(b) Provide documentation satisfactory to the board that the applicant possesses an associate’s degree from a nationally accredited school of speech-language pathology assistant with a curriculum acceptable to the board; (c) Pass an examination in speech-language pathology assistant approved by the board ...” Checked October 30, 2026.
74. Idaho Office of the Administrative Rules Coordinator. IDAPA 24.23.01, Rules of the Speech, Hearing, and Communication Services Licensure Board. “... c. Supervision. A speech-language pathologist assistant must work under the supervision of a speech-language pathologist.” Checked October 30, 2026.
75. Idaho Legislature. Idaho Code section 54-3703, License required. Checked October 30, 2026.
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    “It shall be unlawful for any person to practice or to offer to practice occupational therapy, or to represent such person to be an occupational therapist or occupational therapy assistant unless such person is licensed under the provisions of this chapter. Only an individual may be licensed under this chapter.”
76. Idaho Legislature. Idaho Code section 54-3702, Definitions. Checked October 30, 2026.
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    “(13) "Practice of occupational therapy" means the therapeutic use of everyday life activities (occupations) with individuals or groups for the purpose of participation in roles and situations in home, school, workplace, community, and other settings. Occupational therapy services are provided for the purpose of promoting health and wellness and to those who have or are at risk for developing an illness, injury, disease, disorder, condition, impairment, disability, activity limitation, or participation restriction.”
77. Idaho Medicaid (Idaho Department of Health and Welfare). Information for Medicaid Providers. “Orders: All therapy services must be ordered by a physician, nurse practitioner, or physician assistant ...” Checked October 30, 2026.
78. Idaho Office of the Administrative Rules Coordinator. IDAPA 16.03.26, Medicaid Plan Benefits (Department of Health and Welfare; sections effective July 1, 2026). “... a. Services must be reordered at least every ninety (90) days or for individuals with long-term medical conditions, as documented by a provider, at least every three hundred sixty-five (365) days.” Checked October 30, 2026.
79. Idaho Legislature. Idaho Code section 54-2903, Definitions. Checked October 30, 2026.
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    “(14) "Practice of speech-language pathology" means the application of principles, methods and procedures of measurement, evaluation, testing, counseling, rehabilitation, screening, consultation and instruction that relate to the development and disorders of human communication including, but not limited to, speech (articulation, fluency, voice, accent reduction) and language, swallowing, cognitive communication disorders, augmentative and alternative communication systems and related hearing disorders.”
80. Idaho Legislature. Idaho Code section 54-2904, License required. Checked October 30, 2026.
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    “(1) Except as otherwise provided in this chapter, it shall be unlawful for any person to engage in the practice or to perform or offer to practice audiology or speech-language pathology or sign language interpreting or to act as a hearing aid dealer and fitter unless such person is duly licensed in accordance with this chapter.”
81. Idaho Medicaid (Idaho Department of Health and Welfare). Information for Medicaid Providers. “Orders: All therapy services must be ordered by a physician, nurse practitioner, or physician assistant ...” Checked October 30, 2026.
82. Idaho Office of the Administrative Rules Coordinator. IDAPA 16.03.26, Medicaid Plan Benefits (Department of Health and Welfare; sections effective July 1, 2026). “... a. Services must be reordered at least every ninety (90) days or for individuals with long-term medical conditions, as documented by a provider, at least every three hundred sixty-five (365) days.” Checked October 30, 2026.
83. Idaho Medicaid (Idaho Department of Health and Welfare). Provider Enrollment. Checked October 30, 2026.
84. Medicaid.gov (Centers for Medicare & Medicaid Services). Early and Periodic Screening, Diagnostic, and Treatment (Medicaid benefit page). Checked October 26, 2026.
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    “The Early and Periodic Screening, Diagnostic and Treatment (EPSDT) benefit provides comprehensive and preventive health care services for children under age 21 who are enrolled in Medicaid.”; “It is the responsibility of states to determine medical necessity on a case-by-case basis.”.
85. Idaho Medicaid (Idaho Department of Health and Welfare). Information for Medicaid Providers. Checked October 30, 2026.
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    “Effective January 1, 2026, physical therapy (PT), occupational therapy (OT), and speech-language pathology (SLP) services will require a prior authorization when the total number of visits exceed 20 in a calendar year per discipline (therapy type). ... Services provided by home health agencies, the Infant Toddler Program, and school-based providers are exempt from the 20 visit threshold.”
86. Idaho Medicaid (Idaho Department of Health and Welfare). Medicaid Information Release MA26-05, Therapy Service Limitations (January 8, 2026). Checked October 30, 2026.
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    “Effective for claims with dates of service on and after January 1, 2026, each therapy discipline will be capped at twenty (20) visits per calendar year. This includes occupational therapy, physical therapy and speech-language pathology services. Additional visits can be requested by prior authorization from the Medical Care Unit.”
87. Idaho Medicaid (Idaho Department of Health and Welfare). Information for Medicaid Providers. “Any request for services beyond the initial 20 visits must be submitted for prior authorization. All requests will be reviewed by clinical staff in the Idaho Medicaid Medical Care Unit to ensure medical necessity.” Checked October 30, 2026.
88. Idaho Medicaid (Idaho Department of Health and Welfare). Information for Medicaid Providers. Checked October 30, 2026.
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    “If the primary insurance is a private insurance, the provider must submit a prior authorization to Medicaid as well ... If the primary insurance is Medicare, no prior authorization requests need to be submitted to Medicaid ... If the member is a dually eligible Medicaid member (UHC or Molina), the provider must follow the prior authorization requirement as determined by UHC or Molina.”
89. Idaho Medicaid (Idaho Department of Health and Welfare). Idaho Medicaid Provider Handbook: Therapy Services (June 3, 2026). Checked October 30, 2026.
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    “Occupational therapy services are limited to 20 visits per calendar year, with the opportunity for additional visits when approved with a Prior Authorization from the Medical Care Unit. A visit is all occupational therapy services provided on the same day.”
90. Idaho Medicaid (Idaho Department of Health and Welfare). Managed Care Providers. Checked October 30, 2026.
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    “Find information for serving Medicaid members under a managed care contract. Our managed care programs include: Idaho Behavioral Health Plan (Magellan), Idaho Smiles dental plan (MCNA), and the Medicare Medicaid Coordinated Plan (MMCP) and Idaho Medicaid Plus plans (IMPlus) (Molina Healthcare of Idaho and UnitedHealthcare Community Plan of Idaho).”
91. Idaho Office of the Administrative Rules Coordinator. IDAPA 16.03.26, Medicaid Plan Benefits (Department of Health and Welfare; sections effective July 1, 2026). “02. Independent Therapists. Fee-for-service. A therapy assistant cannot bill Medicaid directly.” Checked October 30, 2026.
92. Idaho Office of the Administrative Rules Coordinator. IDAPA 16.03.26, Medicaid Plan Benefits (Department of Health and Welfare; sections effective July 1, 2026). Checked October 30, 2026.
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    “970. MANAGED CARE FOR DUALS. Medicaid benefit plan, referred to collectively as the Medicare/Medicaid Coordinated Plan (MMCP), for dual-eligible participants to enroll in a managed care organization (MCO) offering Idaho Medicaid Plus (IMPlus) or MMCP health plans.”
93. Idaho Department of Health and Welfare. The Future of Idaho Medicaid is Managed Care. Checked October 30, 2026.
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    “In March 2025, the Idaho legislature passed House Bill 345 ("H345"), which will change how Medicaid works in our state – moving from the traditional fee-for-service system to a managed care model. ... The shift to a managed care model has been delayed to January 1, 2030.”
94. Idaho Medicaid (Idaho Department of Health and Welfare). Idaho Medicaid fee schedules (DHW public documents library). Checked October 30, 2026.
95. Idaho Medicaid (Idaho Department of Health and Welfare). Idaho Medicaid Provider Handbook: Therapy Services (June 3, 2026). Checked October 30, 2026.
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    “Idaho Medicaid uses therapy modifiers GP, GO and GN to demonstrate services provided under an outpatient therapy plan of care. ... The modifiers are: • GN Outpatient speech-language pathology plan of care. • GO Outpatient occupational therapy plan of care. • GP Outpatient physical therapy plan of care.”
96. Idaho Medicaid (Idaho Department of Health and Welfare). Idaho Medicaid Provider Handbook: Therapy Services (June 3, 2026). “Occupational, and physical therapy and speech-language assistant services are billed under the supervising therapist’s National Provider Identifier (NPI).” Checked October 30, 2026.
97. Idaho Medicaid (Idaho Department of Health and Welfare). Information for Medicaid Providers. “Idaho Medicaid requires all providers to bill their usual and customary charge for services provided to Medicaid recipients.” Checked October 30, 2026.
98. Idaho Office of the Administrative Rules Coordinator. IDAPA 16.03.26, Medicaid Plan Benefits (Department of Health and Welfare; sections effective July 1, 2026). “... a. The plan of care must be signed by the person who established the plan and sent to the ordering provider within thirty (30) days of the evaluation to continue therapy services.” Checked October 30, 2026.
99. Idaho Office of the Administrative Rules Coordinator. IDAPA 16.03.26, Medicaid Plan Benefits (Department of Health and Welfare; sections effective July 1, 2026). “04. Retention of Records. Providers will retain records required under this rule for a period of five (5) years from the date of final payment under the provider agreement.” Checked October 30, 2026.
100. Idaho Medicaid (Idaho Department of Health and Welfare). Medicaid School-Based Service Providers. “School districts and charter schools that enroll as Medicaid providers can receive reimbursement for school-based services if: ... Each service is specifically identified on an Individualized Education Program (IEP) ... Services are medically necessary for a child to benefit from their educational program ...” Checked October 30, 2026.
101. Idaho Office of the Administrative Rules Coordinator. IDAPA 16.03.26, Medicaid Plan Benefits (Department of Health and Welfare; sections effective July 1, 2026). “... h. Occupational Therapy. ... j. Physical Therapy. ... n. Speech/Audiological Therapy and Evaluation.” Checked October 30, 2026.
102. Idaho Office of the Administrative Rules Coordinator. IDAPA 16.03.26, Medicaid Plan Benefits (Department of Health and Welfare; sections effective July 1, 2026). “... a. Therapy provided through school-based services, or the Idaho Infant Toddler Program is not included in the service limitations under this subsection.” Checked October 30, 2026.
103. Idaho Medicaid (Idaho Department of Health and Welfare). Idaho Medicaid Provider Handbook: Therapy Services (June 3, 2026). Checked October 30, 2026.
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     “Virtual care services covered for therapies are real-time communication through interactive technology that enables a provider and a patient at two locations separated by distance to interact simultaneously through two-way video and audio transmission. Evaluations and re-evaluations may be provided by virtual care. The therapist must certify that the services can safely and effectively be done with virtual care services.”
104. Idaho Medicaid (Idaho Department of Health and Welfare). Idaho Medicaid Provider Handbook: Therapy Services (June 3, 2026). “Reimbursement for virtual care services is according to the Numerical Fee Schedule. There is no additional reimbursement for either the originating or the distant site.” Checked October 30, 2026.
105. Idaho Legislature. Idaho Code section 54-5704, Scope of practice. “A provider delivering health care services via virtual care must at all times act within the scope of the provider’s license and according to all applicable laws and rules, including but not limited to this chapter and the Idaho community standard of care.” Checked October 30, 2026.
106. Idaho Legislature. Idaho Code section 54-5703, Definitions. Checked October 30, 2026.
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     “(5) "Virtual care" means technology-enabled health care services in which the patient and provider are not in the same location. Virtual care is an umbrella term that encompasses terms associated with a wide variety of synchronous and asynchronous care delivery modalities enabled by technology, such as telemedicine, telehealth, m-health, e-consults, e-visits, video visits, remote patient monitoring, and similar technologies.”
107. Idaho Legislature. Idaho Code section 54-5713, Virtual care licensure exemptions and jurisdiction consent. Checked October 30, 2026.
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     “(1) Prior to delivering health care services via virtual care, a provider must obtain a license from the applicable licensing board, except a license is not required for virtual care when a provider licensed and in good standing in another state or jurisdiction of the United States: (a) Has established a patient-provider relationship with a person who is in Idaho temporarily for business, work, education, vacation, or other reasons and such person requires health care services from that provider ...”
108. Idaho Legislature. Idaho Code section 54-5711, Medical records. “A provider delivering health care services via virtual care must document in the patient’s medical record the health care services rendered via virtual care according to the same standard used for equivalent in-person services.” Checked October 30, 2026.
109. Idaho Legislature. Idaho Code section 54-5708, Informed consent. “A patient’s informed consent for the use of virtual care shall be obtained as required by any applicable law.” Checked October 30, 2026.
110. Idaho State Tax Commission. Getting Tax Permits (Idaho Business Registration). Checked October 30, 2026.
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     “Idaho requires businesses to register for certain tax permits using the Idaho Business Registration (IBR) process. These permits include seller’s permits for sales and use taxes, travel and convention permits, and some auditorium district permits. If you have employees, you’ll also get a income tax withholding account and permits from the Idaho Department of Labor and the Industrial Commission.”
111. Idaho Legislature. Idaho Code section 63-3622N, Prescriptions. Checked October 30, 2026.
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     “(a) There are exempted from the taxes imposed by this chapter the following when administered or distributed by a practitioner or when purchased by or on behalf of an individual for use by such individual under a prescription or work order of a practitioner: ... (3) Braces and other orthopedic appliances; ... (7) Other durable medical equipment and devices and related parts and supplies specifically designed for those products which shall include, but are not limited to ...”
112. Idaho Legislature. Idaho Code section 63-3622N, Prescriptions. Checked October 30, 2026.
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     “... patient care equipment, physical and occupational therapy items, hospital beds, ... walking canes, quad canes and accessories, walkers, wheeled walkers, walker accessories, I.V. stands, crawlers, posture back supports for seating, posture back supports, wheelchairs, crutches, crutch pads, tips, grips, restraints, standing frame devices and accessories, hand exercise equipment and putty ...”
113. Idaho Office of the Administrative Rules Coordinator. IDAPA 35.01.02, Sales and Use Tax Administrative Rules (Idaho State Tax Commission). Checked October 30, 2026.
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     “02. Purchases by Practitioners. A practitioner, who is licensed under Title 54, Idaho Code, to administer or distribute a medical product listed in Section 63-3622N, Idaho Code, may purchase the item exempt from tax. Only the medical items named in Section 63-3622N, Idaho Code, which the practitioner is licensed to administer or distribute qualify for this exemption.”
114. Idaho Legislature. Idaho Code section 72-203, Employments covered. “This law shall apply to all public employment and to all private employment including farm labor contracting not expressly exempt by the provisions of section 72-212, Idaho Code.” Checked October 30, 2026.
115. Idaho Legislature. Idaho Code section 72-301, Security for payment of compensation. Checked October 30, 2026.
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     “(1) Every employer shall secure the payment of compensation under this law in one (1) of the following ways: (a) By insuring and keeping insured with a policy of worker’s compensation insurance as defined in section 41-506 (d), Idaho Code, the payment of compensation with any insurer, as defined in section 41-103, Idaho Code, authorized by the director of the department of insurance to transact such insurance, ... (b) An employer may become self-insured by obtaining the approval of the industrial commission ...”
116. Code of Federal Regulations. 42 CFR 424.516, Additional provider and supplier requirements for enrolling and maintaining active enrollment status in the Medicare program (eCFR, up to date as of October 22, 2026; paragraph (f), Maintaining and providing access to documentation). Checked October 26, 2026.
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     “A provider or a supplier that furnishes covered ordered, certified, referred, or prescribed Part A or B services, items or drugs is required to—”; “Maintain documentation (as described in paragraph (f)(1)(ii) of this section) for 7 years from the date of service; and”; “Upon the request of CMS or a Medicare contractor, to provide access to that documentation”; “The documentation includes written and electronic documents (including the NPI of the physician or, when permitted, other eligible professional who ordered, certified, referred, or prescribed the Part A or B service, item, or drug) relating to written orders, certifications, referrals, prescriptions, and requests for payments for Part A or B services, items or drugs.”.
117. Code of Federal Regulations. 45 CFR 164.316, Policies and procedures and documentation requirements (eCFR, up to date as of October 22, 2026; HIPAA Security Rule; paragraph (b)). Checked October 26, 2026.
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     “Maintain the policies and procedures implemented to comply with this subpart in written (which may be electronic) form; and”; “If an action, activity or assessment is required by this subpart to be documented, maintain a written (which may be electronic) record of the action, activity, or assessment.”; “Retain the documentation required by paragraph (b)(1) of this section for 6 years from the date of its creation or the date when it last was in effect, whichever is later.”.
118. Idaho Legislature. Idaho Code section 54-2219, Grounds for disciplinary action. “(18) Failing to maintain patient confidentiality unless otherwise required by law ...” Checked October 30, 2026.
119. Idaho Legislature. Idaho Code section 54-5711, Medical records. Checked October 30, 2026.
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     “All virtual care medical records must be maintained in compliance with any applicable state and federal laws, rules, and regulations, including the health insurance portability and accountability act (HIPAA), P.L. 104-191 (1996), and the health information technology for economic and clinical health act (HITECH), P.L. 111-115 (2009). Such records shall be accessible to other providers, if the patient has given permission, and to the patient in accordance with applicable laws, rules, and regulations.”
120. Idaho Legislature. Idaho Code section 28-51-105, Disclosure of breach of security of computerized personal information by an agency, individual or a commercial entity. Checked October 30, 2026.
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     “(1) A city, county or state agency, individual or a commercial entity that conducts business in Idaho and that owns or licenses computerized data that includes personal information about a resident of Idaho shall, when it becomes aware of a breach of the security of the system, conduct in good faith a reasonable and prompt investigation to determine the likelihood that personal information has been or will be misused. If the investigation determines that the misuse of information about an Idaho resident has occurred or is reasonably likely to occur, the agency, individual or the commercial entity shall give notice as soon as possible to the affected Idaho resident.”
121. Idaho Legislature. Idaho Code section 16-1605, Reporting of abuse, abandonment or neglect. Checked October 30, 2026.
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     “(1) Any physician, resident on a hospital staff, intern, nurse, coroner, school teacher, day care personnel, social worker, or other person having reason to believe that a child under the age of eighteen (18) years has been abused, abandoned or neglected or who observes the child being subjected to conditions or circumstances that would reasonably result in abuse, abandonment or neglect shall report or cause to be reported within twenty-four (24) hours such conditions or circumstances to the proper law enforcement agency or the department.”
122. Idaho Legislature. Idaho Code section 39-5303, Duty to report cases of vulnerable adult maltreatment. Checked October 30, 2026.
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     “(1) Licensed medical professionals, emergency services personnel, facility employees, skilled nursing facility employees, employees of an entity responsible for providing care to a vulnerable adult, medical examiners, social workers, or law enforcement personnel who have reasonable cause to believe that a vulnerable adult is being or has been maltreated shall report such information to the commission’s designated APS provider as expeditiously as possible but within twenty-four (24) hours of acquiring the information that forms the basis of such reasonable cause.”
123. Idaho Department of Health and Welfare. Children and Youth with Special Health Care Needs and Children’s Special Health Program. “The Children’s Special Health Program (CSHP) is a statewide financial assistance program for uninsured children with a qualifying medical condition(s) requiring long-term multi-disciplinary medical treatment and rehabilitative measures to improve ability to function.” Checked October 30, 2026.
124. Idaho Department of Health and Welfare. Children and Youth with Special Health Care Needs and Children’s Special Health Program. “Child’s parent/guardian is required to apply for Medicaid before applying for CSHP services ... Prior authorization of CSHP services are required.” Checked October 30, 2026.
125. Idaho Department of Health and Welfare. Children and Youth with Special Health Care Needs and Children’s Special Health Program. “Neurological ... Surgical procedures and therapies ... Bracing and appliances ... Up to $12,000 annual limit ... Plastic/Burn ... Equipment supplies and physical therapy ... Up to $15,000 annual limit ...” Checked October 30, 2026.
126. Centers for Medicare & Medicaid Services. Who are the MACs: A/B MAC Jurisdiction F (JF). “Contract Awardee: Noridian Healthcare Solutions, LLC ... JF processes FFS Medicare Part A and Part B claims for Alaska, Arizona, Idaho, Montana, North Dakota, Oregon, South Dakota, Utah, Washington, and Wyoming ...” Checked October 30, 2026.
127. Idaho Office of the Administrative Rules Coordinator. IDAPA 17.01.01, Administrative Rules of the Industrial Commission Under the Worker’s Compensation Law. “... a. The Commission adopts the Resource-Based Relative Value Scale (RBRVS), published by CMS, as amended, as the standard to be used to determine acceptable charges by physicians.” Checked October 30, 2026.
128. Idaho Office of the Administrative Rules Coordinator. IDAPA 17.01.01, Administrative Rules of the Industrial Commission Under the Worker’s Compensation Law. “Medicine - Group One 90000 - 90749 94000 - 94999 97000 - 97799 97800 - 98999 Immunization, Injections, & Infusions Pulmonary / Pulse Oximetry Physical Medicine & Rehabilitation Acupuncture, Osteopathy, & Chiropractic $49.00 ...” Checked October 30, 2026.
129. Idaho Legislature. Idaho Code section 72-102, Definitions. Checked October 30, 2026.
     Show the passageHide the passage

     “(25) "Physician" means medical physicians and surgeons, ophthalmologists, otorhinolaryngologists, dentists, osteopaths, osteopathic physicians and surgeons, optometrists, podiatrists, chiropractic physicians, and members of any other healing profession licensed or authorized by the statutes of this state to practice such profession within the scope of their practice as defined by the statutes of this state and as authorized by their licenses.”
130. Idaho Industrial Commission. Medical Fee Schedule. “Workers’ Compensation medical fees are governed by IDAPA 17.01.01.803 ...” Checked October 30, 2026.
131. APTA Idaho. APTA Idaho (the state association's site). Checked October 30, 2026.
132. the Idaho Speech, Language, Hearing Association (ISHA). the Idaho Speech, Language, Hearing Association (ISHA) (the state association's site). Checked October 30, 2026.
133. DrSensory. Occupational therapy clinics in Idaho, with the physical therapy and speech therapy pages for the state (the directory's state pages, built from the addresses it holds). Checked October 30, 2026.
134. DrSensory. Clinic Directory Pricing. “Claiming your listing is free. The subscription is $349.99 a year or $29.99 a month for your first location, and $99.99 a year or $9.99 a month for each additional location, not per therapist.” Checked October 30, 2026.

Medical disclaimer. This page is for general educational purposes and does not constitute medical advice, diagnosis, or treatment. It is general guidance on running a therapy clinic in Idaho, not legal, compliance, billing or financial advice. Rules change; the clinic confirms each with its source before acting on it.