Iowa PT, OT and SLP guide

For OT, PT and SLP clinics in Iowa: two state boards license the disciplines, a physical therapist may evaluate and treat with or without a referral, Iowa 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

Who licenses OTs, PTs and SLPs in Iowa?

Two state boards license the three disciplines in Iowa, and each publishes its own licensing law, rules, renewal cycle and continuing-education requirement.⁠^1,5,6 A clinic that employs more than one discipline keeps three registers, not one.

Physical therapists, occupational therapists and their assistants answer to the Iowa Board of Physical and Occupational Therapy.⁠^{1,5,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56} Speech-language pathologists answer to the Iowa Board of Speech Pathology and Audiology.⁠^{6,57,58,59,60,61,62,63,64,65} One board, the Iowa Board of Physical and Occupational Therapy, licenses both physical and occupational therapists; it has three physical therapist members, two occupational therapist members and two public members, and its licensing pages are on the website of the Department of Inspections, Appeals, and Licensing (DIAL), which lists it among the licensing boards within the department.⁠^{1,36,37,38,39,40,41,42,43,44,45,46,47,48} One board, the Iowa Board of Speech Pathology and Audiology, licenses speech pathologists and audiologists; it has five licensed members, at least two from each profession, and two public members, and DIAL’s website lists it among the licensing boards within the department.⁠^{6,57,58,59,60,61,62,63,64,65} The licensure chapter does not apply to speech clinicians or hearing clinicians certified by the Department of Education and employed by a school district or area education agency, while acting within the scope of that employment.⁠^{6,57,58,59,60,61,62,63,64,65} 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 Iowa 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.⁠^1,5,6 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 Iowa 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, Iowa’s licensing law lets a physical therapist evaluate and treat with or without a referral from a physician, podiatric physician, dentist or chiropractor, except that a hospital may require that physical therapy in the hospital be done only after review and authorization by a member of its medical staff.⁠^2,7,8,9 A physical therapist may refer a patient for diagnostic imaging, including plain radiographs and MRI, performed and interpreted by an appropriately licensed professional, and reports the results to the patient’s designated primary care provider within seven days, with the statute’s exceptions. Iowa Medicaid, as a payer, pays an independent physical therapist when the services follow a treatment plan established by a physician, nurse practitioner, clinical nurse specialist or physician assistant after any needed consultation with the therapist.⁠^2,7,8,9 For occupational therapy, the licensing law lets an occupational therapist provide occupational therapy without a referral from a physician, podiatric physician, dentist or chiropractor, except that a hospital may require prior review and authorization by a member of its medical staff for occupational therapy in the hospital.⁠^66,67 Iowa Medicaid, as a payer, pays an occupational therapist for services that follow a treatment plan established by a physician, nurse practitioner, clinical nurse specialist or physician assistant.⁠^66,67 For speech-language pathology, Iowa law requires a license to practice speech pathology, and the board’s telehealth rule says speech pathology services delivered in Iowa by telephonic, electronic or other means need Iowa licensure wherever the clinician is located.⁠^68,69,70,71 Iowa Medicaid, as a payer, pays a speech-language pathologist for the same services Medicare pays for.⁠^68,69,70,71

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.⁠²⁵ Iowa 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 Iowa Medicaid pay for pediatric and adult therapy?

Iowa Medicaid is run by the Iowa Department of Health and Human Services (HHS), and a clinic enrolls through its provider enrollment route before it bills.⁠⁷² 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.⁠⁷³ Every Iowa Medicaid member under 21 is eligible for early and periodic screening, diagnosis and treatment (EPSDT), and the physical therapy manual has the procedure code followed by an EP modifier when the service results from an EPSDT screening.⁠^3,4

Iowa Medicaid pays rehabilitation agencies for physical, occupational and speech therapy in the member’s home or a care facility other than a hospital, with no specific limit on the number of visits while the service is medically necessary and documentation sent with each claim. It pays for restorative and maintenance therapy and for up to two months of diagnostic or trial therapy.⁠^10,11,12 Where a service needs prior authorization, the provider uses HHS’s uniform forms, which serve both managed care and fee-for-service requests, and the Quality Improvement Organization reviews a request for medical necessity. For rehabilitation agency therapy, the rules require a therapist’s plan of treatment every 30 days.⁠^74,75 Most Iowa Medicaid members are in Iowa Health Link, the managed care program, through a managed care organization (MCO) they choose. Some members are covered fee-for-service instead. HHS lists three health plans: Iowa Total Care, Molina Healthcare of Iowa and Wellpoint Iowa, and a member has 90 days from enrollment to switch plans for any reason.⁠^76,77,78 The fee schedule is published by the agency, and a clinic reads the current file rather than a remembered rate.⁠⁷⁹

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

For rehabilitation agency therapy, a session runs 15 to 60 minutes a date unless the patient’s condition needs longer, documented with the claim, and a unit is 15 minutes unless an untimed or encounter code is used. Independent therapists bill on the CMS-1500, per the provider manuals.⁠^{80,81,82,83,84} The codes, modifiers and authorization forms are each plan’s and the program’s and change with them, so the clinic reads the current versions before its first claim and records the date read in the payer register.

Does Iowa Medicaid pay for therapy in schools?

Iowa Medicaid pays area education agencies (AEAs) for physical therapy, occupational therapy, speech-language therapy and related services they provide directly or by contract.⁠⁸⁵ 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 Iowa Medicaid cover therapy by telehealth?

Iowa Medicaid does not require an in-person contact before paying for covered services appropriately delivered by telehealth, and treats in-person and telehealth services as equivalent for reimbursement.⁠⁸⁶ The telehealth section below covers the state’s own rules for the session itself.

What are Iowa’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.⁠¹³ Each board has its own telehealth rule. The PT rule requires secure, HIPAA-compliant technology with two-way real-time communication, holds the therapist to the in-person standard of care, and requires an Iowa license or a compact privilege to treat a patient located in Iowa. The OT rule allows telehealth visits that meet its chapter’s requirements. The speech rule holds the clinician to the in-person standard of care. Before the first telehealth visit, the therapist obtains the patient’s informed consent, covering the risks and limits of the technology, possible unauthorized access to health information and possible disruption.⁠^{87,88,89,90,91,92,93}

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.⁠^14,15,16,17 Iowa bars a health plan from treating services delivered by real-time audio-video telehealth differently in coverage from the same services delivered in person; the same-rate payment rule in the law applies to services for mental health conditions.⁠^94,95,96

Which business steps are specific to Iowa?

The entity is registered with the Iowa Secretary of State’s Business Services Division, through Fast Track Filing, and the choice of entity is shaped by the state’s rule on who may own a therapy business.⁠^29,30 Iowa’s professional corporation law defines the professions it covers to include physical therapy, speech pathology and audiology.⁠³¹ State tax registration is with the Iowa Department of Revenue, through GovConnectIowa.⁠⁹⁷ Iowa taxes a service only when Iowa law specifies it, while goods are taxable unless exempt. Prescribed durable medical equipment sold or rented to the individual who uses it is exempt, and a clinic may buy items tax-free for resale to patients only when the Department of Revenue’s conditions are met, among them transferring the item to the patient and itemizing the sale on the patient’s bill.⁠^{98,99,100,101} Every Iowa employer subject to the workers’ compensation law must insure its liability with a corporation, association or organization approved by the commissioner of insurance, unless relieved of that requirement as the law provides.⁠¹⁰² 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 Iowa?

Where no other law sets a retention period, the PT board requires patient records kept at least five years after discharge, or for a minor, three years after the age of majority or five years after discharge, whichever is longer. The OT board’s rule says records should be kept on the same terms. Iowa Medicaid requires records kept at least five years from the date a claim was submitted.⁠^26,27,28 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.⁠^103,104

Iowa’s breach law requires a person that owns or licenses computerized personal information to notify each affected consumer of a breach, and to notify the Attorney General’s consumer protection division within five business days when more than 500 Iowa residents must be notified. It does not apply to a person subject to and complying with the HIPAA and HITECH regulations.⁠^105,106,107 Iowa’s child abuse law requires the classes of people it lists to report child abuse within 24 hours, among them every health practitioner who examines, attends or treats a child, employees of public or private health care facilities and licensed school employees. Any other person may report. The PT/OT board requires a licensee who must report under that law to show the reporter training at renewal, and the speech board requires a licensee who treats children or dependent adults to complete the state’s training. Iowa’s dependent adult abuse law requires a person who, in the course of employment, examines, attends, counsels or treats a dependent adult and reasonably believes the adult has been abused to report it to the department.⁠^{108,109,110,111,112,113}

Which Iowa rules shape a pediatric clinic?

Early ACCESS, Iowa’s Integrated System of Early Intervention Services, is Iowa’s implementation of Part C of the Individuals with Disabilities Education Act, with the Iowa Department of Education as the state lead agency. Primary referral sources, which include physicians, parents, child care programs, AEAs and schools, and other clinics and health care providers, refer a child under three as soon as possible and no more than seven days after the child is identified. Iowa Medicaid pays infant and toddler program providers for medical services to Medicaid-eligible children under the infants and toddlers with disabilities program.⁠^32,33,34,35 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. Iowa requires the state employees’ group plan to cover the diagnosis and treatment of autism spectrum disorder, including therapeutic care by licensed speech pathologists, occupational therapists and physical therapists, with no limit on the number of visits with an autism service provider. A separate law requires group plans issued to employers with more than 50 full-time equivalent employees, and public employee plans other than the state’s, to cover applied behavior analysis.⁠^{114,115,116,117} The autism insurance mandates guide covers how such a mandate meets a plan’s own terms.

Which Iowa rules shape an adult clinic?

Medicare claims from Iowa go to Wisconsin Physicians Service Government Health Administrators (WPS), the Medicare Administrative Contractor for Jurisdiction 5, Parts A and B (Iowa, Kansas, Missouri and Nebraska), whose local coverage articles for therapy are the ones an Iowa clinic reads.⁠¹¹⁸ Iowa Medicaid’s adult therapy rules are in the Medicaid section above.

Which associations and directory pages serve Iowa?

The state chapters are APTA Iowa for physical therapy, the Iowa Occupational Therapy Association (IOTA) for occupational therapy and the Iowa Speech-Language-Hearing Association (ISHA) for speech-language pathology.⁠^119,120,121 On DrSensory, families browse Iowa 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.⁠¹²²

Which Iowa cities have DrSensory city pages?

Beyond its three Iowa pages, the directory publishes city pages for one Iowa city, Des Moines, 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.⁠¹²²

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

DrSensory lists 15 PT, OT and SLP clinics in Iowa, on its occupational therapy, physical therapy and speech therapy pages for the state.⁠¹²²

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

Which templates does an Iowa launch need?

How might two Iowa clinics plan a launch?

Sources

1. Iowa Department of Inspections, Appeals, and Licensing. Iowa Board of Physical and Occupational Therapy. Checked October 30, 2026.
2. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Chapter 148A, Physical Therapy. Checked October 30, 2026.
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   “2. Physical therapy evaluation and treatment may be rendered by a physical therapist with or without a referral from a physician, podiatric physician, dentist, or chiropractor, except that a hospital may require that physical therapy evaluation and treatment provided in the hospital shall be done only upon prior review by and authorization of a member of the hospital’s medical staff.”
3. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 441—Chapter 84, Early and Periodic Screening, Diagnosis, and Treatment (IAC 4/2/25). “441—84.2(249A) Eligibility. All persons eligible for medical assistance under age 21 are eligible for early and periodic screening, diagnosis, and treatment.” Checked October 30, 2026.
4. Iowa Department of Health and Human Services. Physical Therapy Provider Manual, Chapter III, Provider-Specific Policies (pages dated April 1, 2014 to April 1, 2015). “The five-digit procedure code must be followed by an EP modifier if the service is the result of an Early and Periodic Screening, Diagnosis, and Treatment (EPSDT) physical.” Checked October 30, 2026.
5. Iowa Department of Inspections, Appeals, and Licensing. Iowa Board of Physical and Occupational Therapy. Checked October 30, 2026.
6. Iowa Department of Inspections, Appeals, and Licensing. Iowa Board of Speech Pathology and Audiology. Checked October 30, 2026.
7. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Chapter 148A, Physical Therapy. “(2) Physical therapy permits the referral of a patient by a physical therapist for diagnostic imaging, including plain radiographs and magnetic resonance imaging, provided the diagnostic imaging is performed and the results are interpreted by an appropriately licensed and qualified health care professional.” Checked October 30, 2026.
8. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Chapter 148A, Physical Therapy. Checked October 30, 2026.
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   “The physical therapist who ordered the diagnostic imaging shall report the results of the diagnostic imaging to the patient’s designated primary care provider within seven days following receipt of the results to ensure patient coordination of care, unless the patient does not have a designated primary care provider or the health care professional who performed and interpreted the diagnostic imaging previously provided the results to the primary care provider.”
9. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 441—Chapter 78, Amount, Duration and Scope of Medical and Remedial Services (IAC 9/2/26). Checked October 30, 2026.
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   “441—78.17(249A) Physical therapists. Payment will be approved when the services provided relate directly to an active written treatment plan; follow a treatment plan established by the physician, nurse practitioner, clinical nurse specialist, or PA after any needed consultation with the qualified physical therapist; are reasonable and necessary to the treatment of the patient’s illness or injury; and meet the guidelines defined for restorative, maintenance, or trial therapy as set forth in paragraphs 78.19(1)"a" and "b."”
10. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 441—Chapter 78, Amount, Duration and Scope of Medical and Remedial Services (IAC 9/2/26). Checked October 30, 2026.
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    “(1) Services are provided in the member’s home or in a care facility (other than a hospital) by a speech therapist, physical therapist, or occupational therapist employed by or contracted by the agency. ... (4) There is no specific limitation on the number of visits for which payment through the program will be made so long as that amount of service is medically necessary in the individual case, is related to a diagnosed medical impairment or disabling condition and meets the current standards of practice in each related field. Documentation must be submitted with each claim to support the need for the number of services being provided.”
11. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 441—Chapter 78, Amount, Duration and Scope of Medical and Remedial Services (IAC 9/2/26). “(5) Payments will be made both for restorative service and also for maintenance types of service.” Checked October 30, 2026.
12. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 441—Chapter 78, Amount, Duration and Scope of Medical and Remedial Services (IAC 9/2/26). “(7) Payment will be made for an appropriate period of diagnostic therapy or trial therapy (up to two months) to determine a patient’s rehabilitation potential and establish appropriate short-term and long-term goals.” Checked October 30, 2026.
13. 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”.
14. PT Compact Commission. PT Compact Map. “Member States (38) ... Indiana Iowa Kansas ...” Checked October 30, 2026.
15. PT Compact Commission. PT Compact Map. “38 Member States Actively Issuing and Accepting Compact Privileges ...” Checked October 30, 2026.
16. Iowa Department of Inspections, Appeals, and Licensing. Physical & Occupational Therapy. “The Iowa Legislature enacted law to participate in the licensure compact for physical therapists and physical therapist assistants, which became effective July 1, 2018.” Checked October 30, 2026.
17. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Chapter 147C, Interstate Physical Therapy Licensure Compact. Checked October 30, 2026.
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    “147C.1 Form of compact. 1. Article I — Purpose. a. The purpose of this compact is to facilitate interstate practice of physical therapy with the goal of improving public access to physical therapy services. The practice of physical therapy occurs in the state where the patient is located at the time of the patient encounter. The compact preserves the regulatory authority of states to protect public health and safety through the current system of state licensure.”
18. 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. ... Iowa Not Yet ...” Checked October 30, 2026.
19. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Chapter 147E, Occupational Therapy Licensure Compact. “147E.1 Occupational therapy licensure compact. 1. Purpose. The purpose of this compact is to facilitate interstate practice of occupational therapy ... 2022 Acts, ch 1088, §1 ...” Checked October 30, 2026.
20. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 804, Licensure of Occupational Therapists and Occupational Therapy Assistants (IAC 9/30/26). Checked October 30, 2026.
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    “481—804.4(147E) Occupational therapy licensure compact. The rules of the occupational therapy compact commission are incorporated by reference. An occupational therapist or occupational therapist assistant may engage in the practice of occupational therapy in Iowa without a license issued by the board if the individual has a current compact privilege to practice in Iowa issued by the occupational therapy compact commission.”
21. Audiology and Speech-Language Pathology Interstate Compact Commission. Delegate Information. “Member State Appointed Delegates ... Iowa Audiology ... Iowa SLP ...” Checked October 30, 2026.
22. 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.
23. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Chapter 147F, Audiology and Speech Language Pathology Interstate Compact. “147F.1 Audiology and speech language pathology interstate compact. 1. Purpose. The purpose of this compact is to facilitate interstate practice ... 2022 Acts, ch 1088, §2 ...” Checked October 30, 2026.
24. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 740, Licensure of Speech Pathologists and Audiologists (IAC 9/30/26). Checked October 30, 2026.
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    “481—740.5(147) Audiology and speech-language pathology interstate compact. The rules of the audiology and speech-language pathology interstate compact commission are incorporated by reference pursuant to Iowa Code section 147F.1. An audiologist or speech-language pathologist may engage in the practice of audiology or speech-language pathology in Iowa without a license issued by the board if the individual has a current compact privilege to practice in Iowa issued by the audiology and speech-language pathology interstate compact commission.”
25. 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.”.
26. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 801, Practice of Physical Therapists and Physical Therapist Assistants (IAC 9/30/26). Checked October 30, 2026.
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    “801.2(2) A licensee who provides clinical services shall store records in accordance with state and federal statutes and regulations governing record retention and with the guidelines of the licensee’s employer or agency, if applicable. If no other legal provisions govern record retention, a licensee shall store all patient records for a minimum of five years after the date of the patient’s discharge, or, in the case of a minor, three years after the patient reaches the age of majority under state law or five years after the date of discharge, whichever is longer.”
27. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 806, Practice of Occupational Therapists and Occupational Therapy Assistants (IAC 9/30/26). Checked October 30, 2026.
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    “806.2(2) A licensee should store records in accordance with state and federal statutes and regulations governing record retention and with the guidelines of the licensee’s employer or agency, if applicable. If no other legal provisions govern record retention, a licensee should store patient records for a minimum of five years after the date of the patient’s discharge, or in the case of a minor, three years after the patient reaches the age of majority under state law or five years after the date of discharge, whichever is longer.”
28. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 441—Chapter 79, Other Policies Relating to Providers of Medical and Remedial Care (IAC 9/2/26). Checked October 30, 2026.
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    “79.3(3) Maintenance requirement. The provider shall maintain records as required by this rule: a. During the time the member is receiving services from the provider. b. For a minimum of five years from the date when a claim for the service was submitted to the medical assistance program for payment.”
29. Iowa Secretary of State. Business Services. “Our office handles business registration, Iowa notary commissions, apostille requests, and much more.” Checked October 30, 2026.
30. Iowa Secretary of State. Business Services. “Fast Track Filing Your online filing portal for all of your business needs!” Checked October 30, 2026.
31. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Section 496C.2, Definitions (professional corporations). “4. "Profession" means the following professions: ... e. Physical therapy. ... t. Speech pathology. u. Audiology.” Checked October 30, 2026.
32. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 281—Chapter 120, Early ACCESS Integrated System of Early Intervention Services (IAC 5/13/26). “120.1(1) Establishment of Early ACCESS Integrated System of Early Intervention Services. This chapter establishes Iowa’s Early ACCESS Integrated System of Early Intervention Services, which is Iowa’s implementation of Part C of the Individuals with Disabilities Education Act.” Checked October 30, 2026.
33. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 281—Chapter 120, Early ACCESS Integrated System of Early Intervention Services (IAC 5/13/26). “281—120.2(34CFR303) Applicability of this chapter. The provisions of this chapter apply to the Iowa department of education, as the state lead agency ...” Checked October 30, 2026.
34. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 281—Chapter 120, Early ACCESS Integrated System of Early Intervention Services (IAC 5/13/26). Checked October 30, 2026.
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    “... a. Provide for referring a child as soon as possible, but in no case more than seven days, after the child has been identified; ... 120.303(3) Primary referral sources. As used in this division, primary referral sources include: a. Hospitals, including prenatal and postnatal care facilities; b. Physicians; c. Parents, including parents of infants and toddlers; d. Child care programs and early learning programs; e. AEAs, LEAs and schools; f. Public health facilities; g. Other public health or social service agencies; h. Other clinics and health care providers ...”
35. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 441—Chapter 78, Amount, Duration and Scope of Medical and Remedial Services (IAC 9/2/26). Checked October 30, 2026.
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    “441—78.49(249A) Infant and toddler program services. Subject to the following subrules, payment will be made for medical services provided to Medicaid eligible children by infant and toddler program providers under the infants and toddlers with disabilities program administered by the department, Iowa child health specialty clinics, and the department of education.”
36. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Chapter 147, General Provisions, Health-Related Professions. Checked October 30, 2026.
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    “6. For physical therapy and occupational therapy, the board of physical and occupational therapy. ... i. For physical therapy and occupational therapy, three members licensed to practice physical therapy, two members licensed to practice occupational therapy, and two members ... who are not licensed to practice physical therapy or occupational therapy and who shall represent the general public.”
37. Iowa Department of Inspections, Appeals, and Licensing. Physical & Occupational Therapy. “The following Iowa Code chapters and administrative rules apply to licensing boards within the department.” Checked October 30, 2026.
38. Iowa Department of Inspections, Appeals, and Licensing. Physical & Occupational Therapy. “Since November 14, 2019, the Iowa Board of Physical and Occupational Therapy (PTOT Board)” Checked October 30, 2026.
39. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Chapter 148A, Physical Therapy. “... a. "Board" means the board of physical and occupational therapy created under chapter 147.” Checked October 30, 2026.
40. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 800, Licensure of Physical Therapists and Physical Therapist Assistants (IAC 9/30/26). Checked October 30, 2026.
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    “800.6(1) The biennial license renewal period for a license to practice as a physical therapist or physical therapist assistant shall begin on the sixteenth day of the birth month and end on the fifteenth day of the birth month two years later.”
41. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 800, Licensure of Physical Therapists and Physical Therapist Assistants (IAC 9/30/26). Checked October 30, 2026.
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    “800.6(3) A licensee seeking renewal shall: a. Meet the continuing education requirements of rule 481—803.2(148A) and the mandatory reporting requirements of subrule 800.6(4). A licensee whose license was reactivated during the current renewal compliance period may use continuing education credit earned during the compliance period for the first renewal following reactivation; and b. Submit the completed renewal application and renewal fee before the license expiration date.”
42. Iowa Department of Inspections, Appeals, and Licensing. Physical & Occupational Therapy. “Licensees may renew your license 60 days before the current expiration date.” Checked October 30, 2026.
43. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 803, Continuing Education for Physical Therapists and Physical Therapist Assistants (IAC 9/30/26). Checked October 30, 2026.
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    “... a. Requirements for physical therapist licensees. Each biennium, each person who is licensed to practice as a physical therapist in this state will be required to complete a minimum of 40 hours of continuing education approved by the board. ... b. Requirements for physical therapist assistant licensees. Each biennium, each person who is licensed to practice as a physical therapist assistant in this state will be required to complete a minimum of 20 hours of continuing education approved by the board. ... 803.2(3) Licensees who complete continuing education hours in excess of the requirements for renewal may apply up to 50 percent of the required hours to the following renewal period. Physical therapist licensees may apply a maximum of 20 hours from the previous renewal period. Physical therapist assistant licensees may apply a maximum of ten hours from the previous renewal period.”
44. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 803, Continuing Education for Physical Therapists and Physical Therapist Assistants (IAC 9/30/26). “803.2(2) Requirements of new licensees. Those persons licensed for the first time shall not be required to complete continuing education as a prerequisite for the first renewal of their licenses.” Checked October 30, 2026.
45. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 801, Practice of Physical Therapists and Physical Therapist Assistants (IAC 9/30/26). Checked October 30, 2026.
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    “801.4(1) Supervision requirements. A supervising physical therapist who delegates the performance of physical therapy services to a physical therapist assistant shall provide supervision to the physical therapist assistant at all times when the physical therapist assistant is providing delegated physical therapy ... Supervision means that the physical therapist shall be readily available on site or telephonically any time the physical therapist assistant is providing physical therapy services so that the physical therapist assistant may contact the physical therapist for advice, assistance, or instruction.”
46. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 801, Practice of Physical Therapists and Physical Therapist Assistants (IAC 9/30/26). Checked October 30, 2026.
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    “801.4(5) Ratio. A physical therapist shall determine the number of physical therapist assistants who can be supervised safely and competently and shall not exceed that number; but in no case shall a physical therapist supervise more than four physical therapist assistants per calendar day.”
47. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 801, Practice of Physical Therapists and Physical Therapist Assistants (IAC 9/30/26). Checked October 30, 2026.
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    “... a. Hospital inpatient and skilled nursing. For hospital inpatients and skilled nursing patients, a supervising physical therapist must directly participate in physical therapy services a minimum of once per calendar week. ... b. All other settings. In all other settings, a supervising physical therapist must directly participate in the provision of physical therapy services at least every eighth visit or every 30 calendar days, whichever comes first.”
48. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Chapter 148A, Physical Therapy. Checked October 30, 2026.
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    “148A.6 Physical therapist assistant. 1. A licensed physical therapist assistant is required to function under the direction and supervision of a licensed physical therapist to perform physical therapy procedures delegated and supervised by the licensed physical therapist in a manner consistent with the rules adopted by the board. ... The licensed physical therapist assistant shall not interpret referrals, perform initial evaluation or reevaluations, initiate physical therapy treatment programs, change specified treatment programs, or discharge a patient from physical therapy services.”
49. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Chapter 148B, Occupational Therapy. “1. "Board" means the board of physical and occupational therapy created under chapter 147.” Checked October 30, 2026.
50. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 804, Licensure of Occupational Therapists and Occupational Therapy Assistants (IAC 9/30/26). Checked October 30, 2026.
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    “804.8(1) The biennial license renewal period for a license to practice as an occupational therapist or occupational therapy assistant shall begin on the sixteenth day of the birth month and end on the fifteenth day of the birth month two years later.”
51. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 804, Licensure of Occupational Therapists and Occupational Therapy Assistants (IAC 9/30/26). Checked October 30, 2026.
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    “804.8(3) A licensee seeking renewal shall: a. Meet the continuing education requirements of rule 481—805.2(272C) and the mandatory reporting requirements of rule 481—804.9(17A,147,272C). A licensee whose license was reactivated during the current renewal compliance period may use continuing education earned during the compliance period for the first renewal following reactivation; and b. Submit the completed renewal application and renewal fee before the license expiration date.”
52. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 805, Continuing Education for Occupational Therapists and Occupational Therapy Assistants (IAC 9/30/26). Checked October 30, 2026.
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    “... a. Requirements for occupational therapist licensees. Each biennium, each person who is licensed to practice as an occupational therapist in this state will have the responsibility to finance the cost and be required to complete a minimum of 30 hours of continuing education approved by the board. ... b. Requirements for occupational therapy assistant licensees. Each biennium, each person who is licensed to practice as an occupational therapy assistant in this state will be required to complete a minimum of 15 hours of continuing education approved by the board. ... 805.2(3) Licensees who complete continuing education hours in excess of the requirements for renewal may apply up to 50 percent of the required hours to the following renewal period. Occupational therapist licensees may apply a maximum of 15 hours from the previous renewal period. Occupational therapy assistant licensees may apply a maximum of 7.5 hours from the previous renewal period.”
53. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 805, Continuing Education for Occupational Therapists and Occupational Therapy Assistants (IAC 9/30/26). “805.2(2) Requirements of new licensees. Those persons licensed for the first time shall not be required to complete continuing education as a prerequisite for the first renewal of their licenses.” Checked October 30, 2026.
54. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 806, Practice of Occupational Therapists and Occupational Therapy Assistants (IAC 9/30/26). Checked October 30, 2026.
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    “806.5(2) Occupational therapist supervisor responsibilities. The supervisor shall: a. Provide supervision to a licensed OTA, OT limited permit holder and OTA limited permit holder any time occupational therapy services are rendered. Supervision may be provided on site or through the use of telecommunication or other technology.”
55. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 806, Practice of Occupational Therapists and Occupational Therapy Assistants (IAC 9/30/26). Checked October 30, 2026.
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    “806.5(5) Minimum frequency of OT interaction. At a minimum, an OT must directly participate in treatment, either in person or through a telehealth visit, every twelfth visit for all patients and must document each visit. The occupational therapist shall participate at a higher frequency when the standard of care dictates.”
56. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 806, Practice of Occupational Therapists and Occupational Therapy Assistants (IAC 9/30/26). “(5) Provide treatment only after evaluation and development of a treatment plan by the occupational therapist ...” Checked October 30, 2026.
57. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Chapter 147, General Provisions, Health-Related Professions. Checked October 30, 2026.
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    “10. For speech pathology and audiology, the board of speech pathology and audiology. ... h. For speech pathology and audiology, five members licensed to practice speech pathology or audiology at least two of whom shall be licensed to practice speech pathology and at least two of whom shall be licensed to practice audiology, and two members who are not licensed to practice speech pathology or audiology and who shall represent the general public.”
58. Iowa Department of Inspections, Appeals, and Licensing. Speech Pathology & Audiology. “The following Iowa Code chapters and administrative rules apply to licensing boards within the department.” Checked October 30, 2026.
59. Iowa Department of Inspections, Appeals, and Licensing. Board of Speech Pathology and Audiology. “The Iowa Board of Speech Pathology and Audiology evaluates the qualifications of applicants for licensure and grants licenses to those who qualify.” Checked October 30, 2026.
60. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Chapter 154F, Speech Pathology and Audiology. “... f. Persons certified by the department of education as speech clinicians or hearing clinicians and employed by a school district or area education agency while acting within the scope of their employment.” Checked October 30, 2026.
61. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 740, Licensure of Speech Pathologists and Audiologists (IAC 9/30/26). “740.9(1) The biennial license renewal period for a license to practice speech pathology or audiology will begin on January 1 of an even-numbered year and end on December 31 of the next odd-numbered year.” Checked October 30, 2026.
62. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 740, Licensure of Speech Pathologists and Audiologists (IAC 9/30/26). Checked October 30, 2026.
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    “740.9(3) A licensee seeking renewal will: a. Meet the continuing education requirements of rule 481—742.2(147) and the mandatory reporting requirements of subrule 740.9(4). A licensee whose license was reactivated during the current renewal compliance period may use continuing education credit earned during the compliance period for the first renewal following reactivation; and b. Submit the completed renewal application and renewal fee before the license expiration date.”
63. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 742, Continuing Education for Speech Pathologists and Audiologists (IAC 9/30/26). Checked October 30, 2026.
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    “Each biennium, a person who is licensed to practice as a speech pathology or audiology licensee in this state will be required to complete a minimum of 26 hours of continuing education approved by the board. A person holding licensure in both speech pathology and audiology must meet the requirements for each profession. Licensees who complete continuing education hours in excess of the requirements for renewal may apply up to 50 percent of the required hours to the following renewal period. Licensees may apply a maximum of 13 hours from the previous renewal period.”
64. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 740, Licensure of Speech Pathologists and Audiologists (IAC 9/30/26). Checked October 30, 2026.
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    “481—740.8(147) Use of assistants. A licensee will, in the delivery of professional services, utilize assistants only to the extent provided in these rules. ... 740.8(4) Maximum number of assistants. A licensee may not utilize more than three assistants unless a plan of supervision is filed and approved by the board.”
65. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 740, Licensure of Speech Pathologists and Audiologists (IAC 9/30/26). Checked October 30, 2026.
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    “740.8(3) Utilization. Utilization of a speech pathology or audiology assistant requires that a plan be developed by the licensee desiring to utilize that assistant, consisting of the following information: a. Documentation that the assistant meets minimum requirements; b. A written plan of the activities and supervision that will be kept by the licensee supervising the assistant. This supervision will include direct on-site observation for a minimum of 20 percent of the ... assistant’s direct patient care for level I speech pathology and level I audiology assistants and 10 percent for level II speech pathology assistants. Level II audiology assistants will be supervised 10 percent of the time. At least half of that time will be direct on-site observation with the other portion provided as time interpreting results ...”
66. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Chapter 148B, Occupational Therapy. Checked October 30, 2026.
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    “148B.3A Referral. Occupational therapy may be provided by an occupational therapist without referral from a physician, podiatric physician, dentist, or chiropractor, except that a hospital may require that occupational therapy provided in the hospital be performed only following prior review by and authorization of the performance of the occupational therapy by a member of the hospital medical staff.”
67. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 441—Chapter 78, Amount, Duration and Scope of Medical and Remedial Services (IAC 9/2/26). Checked October 30, 2026.
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    “441—78.35(249A) Occupational therapist services. Payment will be approved for the services provided by an occupational therapist that follow a treatment plan established by the physician, nurse practitioner, clinical nurse specialist, or PA; are reasonable and necessary to the treatment of the patient’s illness or injury; and meet the guidelines defined for restorative, maintenance, or trial therapy as set forth in paragraphs 78.19(1)"a" and "c."”
68. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Chapter 147, General Provisions, Health-Related Professions. “147.2 License required. 1. A person shall not engage in the practice of ... speech pathology, audiology, ... unless the person has obtained a license for that purpose from the board for the profession.” Checked October 30, 2026.
69. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Chapter 154F, Speech Pathology and Audiology. Checked October 30, 2026.
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    “4. The "practice of speech pathology" means the application of principles, methods, and procedures for the measurement, testing, evaluation, prediction, consultation, counseling, instruction, habilitation, rehabilitation, or remediation related to the development and disorders of speech, fluency, voice, or language for the purposes of nonmedically evaluating, preventing, ameliorating, modifying, or remediating such disorders and conditions in individuals or groups of individuals.”
70. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 741, Practice of Speech Pathologists and Audiologists (IAC 9/30/26). “741.1(7) Speech pathology or audiology services in Iowa through telephonic, electronic, or other means constitute the practice of speech pathology or audiology and require Iowa licensure, regardless of the location of the speech/language pathologist or audiologist.” Checked October 30, 2026.
71. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 441—Chapter 78, Amount, Duration and Scope of Medical and Remedial Services (IAC 9/2/26). “441—78.53(249A) Speech-language pathology services. Payment will be approved for the same services provided by a speech-language pathologist that are payable under Title XVIII of the Social Security Act as amended to July 1, 2026 (Medicare).” Checked October 30, 2026.
72. Iowa Department of Health and Human Services. Provider Enrollment. Checked October 30, 2026.
73. 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.”.
74. Iowa Department of Health and Human Services. Prior Authorization. Checked October 30, 2026.
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    “These forms are to be used for Managed Care (MC) and Fee-for-Service (FFS) PA submissions. For FFS medical services PA submissions, only the Outpatient Services and the Supplemental Form should be used. ... The Quality Improvement Organization (QIO) will review the prior authorization request for medical necessity, and the outcome of that review will be faxed to the provider who submitted the request.”
75. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 441—Chapter 78, Amount, Duration and Scope of Medical and Remedial Services (IAC 9/2/26). “(3) In order for a service to be payable, a licensed therapist must complete a plan of treatment every 30 days and indicate the type of service required.” Checked October 30, 2026.
76. Iowa Department of Health and Human Services. Iowa Health Link. Checked October 30, 2026.
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    “Most Iowa Medicaid members are enrolled in the Iowa Health Link managed care program, which provides health coverage through a Managed Care Organization (MCO) of your choice. Iowa Health Link integrates physical, behavioral, and long-term care services into a single program. Some Medicaid members, however, receive coverage through a Fee-for-Service model instead of managed care.”
77. Iowa Department of Health and Human Services. Iowa Health Link. “Iowa Total Care ... Molina Healthcare of Iowa ... Wellpoint Iowa ...” Checked October 30, 2026.
78. Iowa Department of Health and Human Services. Iowa Health Link. “You have 90 days from your enrollment date to switch plans for any reason.” Checked October 30, 2026.
79. Iowa Department of Health and Human Services. Fee Schedules. Checked October 30, 2026.
80. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 441—Chapter 78, Amount, Duration and Scope of Medical and Remedial Services (IAC 9/2/26). Checked October 30, 2026.
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    “3. Treatment sessions may be no less than 15 minutes of service and no more than 60 minutes of service per date unless more than 60 minutes of service is required for a treatment session due to the patient’s specific condition. If more than 60 minutes of service is required for a treatment session, additional documentation of the specific condition and the need for the longer treatment session shall be submitted with the claim. A unit of treatment shall be considered to be 15 minutes unless an untimed or encounter billing code is used.”
81. Iowa Department of Health and Human Services. Physical Therapy Provider Manual, Chapter III, Provider-Specific Policies (pages dated April 1, 2014 to April 1, 2015). “Claims for Physical Therapy are billed on federal form CMS-1500, Health Insurance Claim Form.” Checked October 30, 2026.
82. Iowa Department of Health and Human Services. Occupational Therapy Provider Manual, Chapter III, Provider-Specific Policies (pages dated April 1, 2014 to February 1, 2017). “Claims for Occupational Therapy are billed on federal form CMS-1500, Health Insurance Claim Form.” Checked October 30, 2026.
83. Iowa Department of Health and Human Services. Speech-Language Pathology Provider Manual, Chapter III, Provider-Specific Policies (pages dated April 1, 2014 to February 1, 2017). “Claims for Speech-Language Pathology are billed on federal form CMS-1500, Health Insurance Claim Form.” Checked October 30, 2026.
84. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 441—Chapter 78, Amount, Duration and Scope of Medical and Remedial Services (IAC 9/2/26). Checked October 30, 2026.
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    “78.49(1) Covered services. Covered services include but are not limited to audiology, psychological evaluation and counseling, health and nursing services, nutrition services, occupational therapy services, physical therapy services, developmental services, speech-language services, vision services, case management, and medical transportation.”
85. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 441—Chapter 78, Amount, Duration and Scope of Medical and Remedial Services (IAC 9/2/26). Checked October 30, 2026.
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    “441—78.32(249A) Area education agencies. Payment will be made for physical therapy, occupational therapy, psychological evaluations and counseling, psychotherapy, speech-language therapy, and audiological, nursing, and vision services provided by an area education agency (AEA). Services shall be provided directly by the AEA or through contractual arrangement with the AEA.”
86. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 441—Chapter 78, Amount, Duration and Scope of Medical and Remedial Services (IAC 9/2/26). Checked October 30, 2026.
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    “441—78.54(249A) Services rendered via telehealth. An in-person contact between a health care professional and a patient is not required as a prerequisite for payment for otherwise-covered services appropriately provided through telehealth in accordance with generally accepted health care practices and standards prevailing in the applicable professional community at the time the services are provided, as well as being in accordance with provisions under rule 481—655.9(147,148,272C). Health care services provided through in-person consultations or through telehealth shall be treated as equivalent services for the purposes of reimbursement.”
87. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 801, Practice of Physical Therapists and Physical Therapist Assistants (IAC 9/30/26). “481—801.3(147) Telehealth visits. A licensee may provide physical therapy services to a patient utilizing a telehealth visit if the physical therapy services are provided in accordance with all requirements of this chapter.” Checked October 30, 2026.
88. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 801, Practice of Physical Therapists and Physical Therapist Assistants (IAC 9/30/26). Checked October 30, 2026.
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    “801.3(2) A licensee engaged in a telehealth visit shall utilize technology that is secure and HIPAA-compliant pursuant to the Health Insurance Portability and Accountability Act of 1996, PL 104–191, August 21, 1996, 110 Stat. 1936, and any amendments as of December 8, 2023, and that includes, at a minimum, audio or video equipment or both, that allows two-way real-time interactive communication between the licensee and the patient.”
89. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 801, Practice of Physical Therapists and Physical Therapist Assistants (IAC 9/30/26). Checked October 30, 2026.
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    “801.3(3) A licensee engaged in a telehealth visit shall be held to the same standard of care as a licensee who provides in-person physical therapy. A licensee shall not utilize a telehealth visit if the standard of care for the particular physical therapy services cannot be met using technology.”
90. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 801, Practice of Physical Therapists and Physical Therapist Assistants (IAC 9/30/26). Checked October 30, 2026.
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    “801.3(4) Any physical therapist or physical therapist assistant who provides a physical therapy telehealth visit to a patient located in Iowa shall be licensed in Iowa or have a compact privilege issued by the physical therapy compact commission.”
91. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 801, Practice of Physical Therapists and Physical Therapist Assistants (IAC 9/30/26). Checked October 30, 2026.
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    “801.3(5) Prior to the first telehealth visit, a licensee shall obtain informed consent from the patient specific to the physical therapy services that will be provided in a telehealth visit. At a minimum, the informed consent shall specifically inform the patient of the following: a. The risks and limitations of the use of technology to provide physical therapy services; b. The potential for unauthorized access to protected health information; and c. The potential for disruption of technology during a telehealth visit.”
92. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 806, Practice of Occupational Therapists and Occupational Therapy Assistants (IAC 9/30/26). “481—806.3(147) Telehealth visits. A licensee may provide occupational therapy services to a patient utilizing a telehealth visit if the occupational therapy services are provided in accordance with all requirements of this chapter.” Checked October 30, 2026.
93. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 741, Practice of Speech Pathologists and Audiologists (IAC 9/30/26). Checked October 30, 2026.
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    “741.1(3) A licensee engaged in a telehealth visit shall be held to the same standard of care as a licensee who provides in-person speech pathology or audiology services. A licensee will not utilize a telehealth visit if the standard of care for the particular speech pathology or audiology service cannot be met using technology.”
94. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Section 514C.34, Health care services delivered by telehealth — coverage. Checked October 30, 2026.
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    “2. Notwithstanding the uniformity of treatment requirements of section 514C.6, a policy, contract, or plan providing for third-party payment or prepayment of health or medical expenses shall not discriminate between coverage benefits for health care services that are provided in person and the same health care services that are delivered through telehealth.”
95. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Section 514C.34, Health care services delivered by telehealth — coverage. Checked October 30, 2026.
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    “... f. "Telehealth" means the delivery of health care services through the use of real-time interactive audio and video, or other real-time interactive electronic media, regardless of where the health care professional and the covered person are each located. "Telehealth" does not include the delivery of health care services delivered solely through an audio-only telephone, electronic mail message, or facsimile transmission.”
96. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Section 514C.34, Health care services delivered by telehealth — coverage. Checked October 30, 2026.
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    “4. a. A health carrier shall reimburse a health care professional and a facility for health care services provided by telehealth to a covered person for a mental health condition, illness, injury, or disease on the same basis and at the same rate as the health carrier would apply to the same health care services for a mental health condition, illness, injury, or disease provided in person to a covered person by the health care professional or the facility.”
97. Iowa Department of Revenue. Business Permit Registration. “Your business must register for a separate permit number for the following tax types: Sales and Use Tax ... Register via GovConnectIowa and the permit letter will be available electronically under the View Letters action.” Checked October 30, 2026.
98. Iowa Department of Revenue. Iowa Sales and Use Tax: Taxable Services. “Unlike tangible personal property, which is subject to sales/use tax unless specifically exempted by Iowa law, services are subject to sales/use tax only when specified by Iowa law.” Checked October 30, 2026.
99. Iowa Department of Revenue. Medical Clinics and Related Businesses Iowa Sales and Use Tax Information. “Durable Medical Equipment Sales or rental of durable medical equipment prescribed for human use are exempt from sales tax.” Checked October 30, 2026.
100. Iowa Department of Revenue. Medical Clinics and Related Businesses Iowa Sales and Use Tax Information. “In order for prescription drugs or medical devices to be exempt from sales or use tax, the sale or rental must be to an ultimate user.” Checked October 30, 2026.
101. Iowa Department of Revenue. Medical Clinics and Related Businesses Iowa Sales and Use Tax Information. Checked October 30, 2026.
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     “Medical clinics and similar businesses may make rentals or purchases tax-free for resale to patients if the following circumstances are met: The drug, device, or other property is actually transferred to the patient; The drug, device, or property is transferred in a form or quantity capable of a fixed or definite price value; The medical clinic and the patient intend the transfer to be a sale; and The sale is separately itemized on the patient’s bill.”
102. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Section 87.1, Insurance of liability required. Checked October 30, 2026.
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     “1. Every employer subject to the provisions of chapter 10A, subchapter III, this chapter, and chapters 85, 85A, and 85B, unless relieved as hereinafter provided from the requirements imposed under chapter 10A, subchapter III, this chapter, and chapters 85, 85A, and 85B, shall insure the employer’s liability under chapter 10A, subchapter III, this chapter, and chapters 85, 85A, and 85B, in some corporation, association, or organization approved by the commissioner of insurance.”
103. 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.”.
104. 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.”.
105. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Section 715C.2, Security breach — notification requirements — remedies. Checked October 30, 2026.
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     “1. Any person who owns or licenses computerized data that includes a consumer’s personal information that is used in the course of the person’s business, vocation, occupation, or volunteer activities and that was subject to a breach of security shall give notice of the breach of security following discovery of such breach of security, or receipt of notification under subsection 2, to any consumer whose personal information was included in the information that was breached.”
106. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Section 715C.2, Security breach — notification requirements — remedies. Checked October 30, 2026.
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     “8. Any person who owns or licenses computerized data that includes a consumer’s personal information that is used in the course of the person’s business, vocation, occupation, or volunteer activities and that was subject to a breach of security requiring notification to more than five hundred residents of this state pursuant to this section shall give written notice of the breach of security to the director of the consumer protection division of the office of the attorney general within five business days after giving notice of the breach of security to any consumer pursuant to this section.”
107. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Section 715C.2, Security breach — notification requirements — remedies. Checked October 30, 2026.
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     “7. This section does not apply to any of the following: ... d. A person who is subject to and complies with regulations promulgated pursuant to Tit. II, subtit. F of the federal Health Insurance Portability and Accountability Act of 1996, 42 U.S.C. §1320d – 1320d-9, and Tit. XIII, subtit. D of the federal Health Information Technology for Economic and Clinical Health Act of 2009, 42 U.S.C. §17921 – 17954.”
108. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Section 232.69, Mandatory and permissive reporters — training required. “1. The classes of persons enumerated in this subsection shall make a report within twenty-four hours and as provided in section 232.70, of cases of child abuse.” Checked October 30, 2026.
109. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Section 232.69, Mandatory and permissive reporters — training required. Checked October 30, 2026.
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     “... a. Every health practitioner who in the scope of professional practice, examines, attends, or treats a child and who reasonably believes the child has been abused. ... (2) An employee or operator of a public or private health care facility as defined in section 135C.1. ... (4) A licensed school employee, certified para-educator ...”
110. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Section 232.69, Mandatory and permissive reporters — training required. “2. Any other person who believes that a child has been abused may make a report as provided in section 232.70.” Checked October 30, 2026.
111. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 800, Licensure of Physical Therapists and Physical Therapist Assistants (IAC 9/30/26). Checked October 30, 2026.
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     “... a. A licensee who is required by Iowa Code section 232.69 to report child abuse shall indicate on the renewal application completion of training in child abuse identification and reporting as required by Iowa Code section 232.69(3)"b" in the previous three years ...”
112. Iowa Legislature (legis.iowa.gov). Iowa Administrative Code, 481—Chapter 740, Licensure of Speech Pathologists and Audiologists (IAC 9/30/26). Checked October 30, 2026.
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     “... a. A licensee who examines, attends, counsels, or treats children, dependent adults, or both in the scope of a licensee’s professional practice will complete the applicable department of health and human services’ training relating to the identification and reporting of child abuse, dependent adult abuse, or both.”
113. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Section 235B.3, Dependent adult abuse reports. “2. A person who, in the course of employment, examines, attends, counsels, or treats a dependent adult and reasonably believes the dependent adult has suffered abuse, shall report the suspected dependent adult abuse to the department.” Checked October 30, 2026.
114. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Section 514C.28, Autism spectrum disorder coverage. Checked October 30, 2026.
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     “1. Notwithstanding the uniformity of treatment requirements of section 514C.6, a group plan established pursuant to chapter 509A for employees of the state providing for third-party payment or prepayment of health, medical, and surgical coverage benefits shall provide coverage benefits to covered individuals for the diagnostic assessment of autism spectrum disorder and for the treatment of autism spectrum disorder.”
115. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Section 514C.28, Autism spectrum disorder coverage. “... i. "Therapeutic care" means services provided by a licensed speech pathologist, licensed occupational therapist, or licensed physical therapist.” Checked October 30, 2026.
116. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Section 514C.28, Autism spectrum disorder coverage. “3. Coverage required pursuant to this section shall not be subject to any limits on the number of visits a covered individual may have with an autism service provider for treatment of autism spectrum disorder.” Checked October 30, 2026.
117. Iowa Legislature (legis.iowa.gov). Iowa Code 2026, Section 514C.31, Applied behavior analysis for treatment of autism spectrum disorder — coverage. Checked October 30, 2026.
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     “1. Notwithstanding the uniformity of treatment requirements of section 514C.6, a group policy, contract, or plan providing for third-party payment or prepayment of health, medical, and surgical coverage benefits shall provide coverage benefits for applied behavior analysis provided by a practitioner to covered individuals for the treatment of autism spectrum disorder pursuant to a treatment plan if the policy, contract, or plan is either of the following: ... a. A policy, contract, or plan issued by a carrier, as defined in section 513B.2, to an employer who on at least fifty percent of the employer’s working days during the preceding calendar year employed more than fifty full-time equivalent employees. ... b. A plan established pursuant to chapter 509A for public employees other than employees of the state.”
118. Centers for Medicare & Medicaid Services. Who are the MACs: A/B MAC Jurisdiction 5 (J5). “Contract Awardee: Wisconsin Physicians Service Government Health Administrators ... J5 processes FFS Medicare Part A and Part B claims for Iowa, Kansas, Missouri, and Nebraska ...” Checked October 30, 2026.
119. APTA Iowa. APTA Iowa (the state association's site). Checked October 30, 2026.
120. the Iowa Occupational Therapy Association (IOTA). the Iowa Occupational Therapy Association (IOTA) (the state association's site). Checked October 30, 2026.
121. the Iowa Speech-Language-Hearing Association (ISHA). the Iowa Speech-Language-Hearing Association (ISHA) (the state association's site). Checked October 30, 2026.
122. DrSensory. Occupational therapy clinics in Iowa, 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.
123. 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 Iowa, not legal, compliance, billing or financial advice. Rules change; the clinic confirms each with its source before acting on it.