For therapists

Nebraska PT, OT and SLP guide

Who licenses OTs, PTs and SLPs in Nebraska, whether patients need a referral, how Nebraska Medicaid pays for children and adults, telehealth and the compacts, the business and records rules, and a launch checklist, every rule quoted from its source.

  • Sources Cited
  • Worksheet Included
  • For Clinicians

For OT, PT and SLP clinics in Nebraska: the Department of Health and Human Services licenses all three disciplines, each with an advisory board; the licensing law gives the physical therapist the evaluation and the intervention plan, not a medical diagnosis; Nebraska Medicaid covers children’s therapy under EPSDT and adults within its own rules; and telehealth follows the patient’s location.⁠1,2,3,4,5,6

Key takeaways

  • In Nebraska, the Department of Health and Human Services licenses physical therapists, occupational therapists and speech-language pathologists, each profession under its own statute.⁠1,7,8
  • For physical therapy, the Physical Therapy Practice Act requires a license to practice physical therapy and defines the practice as examining, evaluating and testing individuals, developing a plan of therapeutic intervention and prognosis, and alleviating impairment, functional limitation or disability through therapeutic interventions, but not the making of a medical diagnosis.⁠2,9,10,11
  • Nebraska Medicaid covers occupational, physical and speech therapy for children under EPSDT, and its adult coverage follows the limits in its provider manual.⁠3,4,5,6,12,13,14,15
  • Telehealth to a patient in Nebraska requires authority to practice where the patient is located; the PT Compact, the OT Compact and the ASLP Interstate Compact stand as their commissions state for Nebraska.⁠16,17,18,19,20,21,22,23,24,25,26,27,28
  • Medicare’s plan of care must be certified by a physician or nonphysician practitioner, and since January 2025 a signed order or referral on file can stand in for that signature on an initial plan delivered within 30 days of the evaluation.⁠29
  • Nebraska’s medical records statute gives a patient a copy of the record within thirty days of a written request and says it does not require the retention of records. The Uniform Credentialing Act makes a failure to keep and maintain adequate records of treatment unprofessional conduct, and the PT rules define adequate patient records as legible records with the patient’s identity, an evaluation of objective findings, a diagnosis, a plan of care, a treatment record and a discharge plan.⁠30,31,32
  • The business entity is registered with the Nebraska Secretary of State, and the state’s rules on who may own a therapy entity apply.⁠33,34,35,36
  • A child under three with a developmental delay is referred to the Early Development Network (EDN), which runs separately from an outpatient clinic’s own intake.⁠37,38,39,40,41,42,43

Who licenses OTs, PTs and SLPs in Nebraska?

The Nebraska Department of Health and Human Services licenses all three disciplines, and each profession has its own statute, renewal date and continuing-education requirement.⁠1,7,8 A clinic that employs more than one discipline still keeps three registers, not one.

DisciplineLicensed byLicensing law and rulesRenewal and continuing educationAssistants
Physical therapyNebraska Department of Health and Human ServicesNebraska Revised Statutes, sections 38-2901 to 38-2929 (Physical Therapy Practice Act), within the Uniform Credentialing Act; Nebraska Administrative Code, Title 172, Chapter 137 (Licensure of Physical Therapy)Every two years, with physical therapist and physical therapist assistant licenses expiring November 1 of each odd-numbered year; at least 20 hours of acceptable continuing education for a physical therapist and 10 hours for a physical therapist assistant in the 24 months before each November 1 renewal, with no more than 10 hours by home studyA PTA works under a physical therapist’s general supervision, which may be onsite or by telecommunication, and does not interpret referrals, develop or readjust a plan of care, evaluate or reevaluate patients or plan discharges; a physical therapist supervises no more than two PTAs and re-evaluates each patient a PTA treats at least once every 30 calendar days⁠1,44,45,46,47,48,49,50,51,52,53,54,55,56,57
Occupational therapyNebraska Department of Health and Human ServicesNebraska Revised Statutes, sections 38-2501 to 38-2531 (Occupational Therapy Practice Act), within the Uniform Credentialing Act; Nebraska Administrative Code, Title 172, Chapter 114 (Licensure of Occupational Therapy)Every two years, with occupational therapist and occupational therapy assistant licenses expiring August 1 of each even-numbered year, the Licensure Unit sending a renewal notice at least 30 days before; at least 20 hours of acceptable continuing education for an occupational therapist and 15 hours for an occupational therapy assistant in the 24 months before each August 1 renewal of an even-numbered yearAn OTA delivers occupational therapy in collaboration with and under the supervision of an occupational therapist, who evaluates each patient before the OTA treats, writes the treatment plan, approves any change and provides at least 4 hours a month of on-site supervision for an OTA with more than a year of satisfactory experience, or 8 hours a month for one with less⁠7,58,59,60,61,62,63,64,65,66,67,68
Speech-language pathologyNebraska Department of Health and Human ServicesNebraska Revised Statutes, sections 38-501 to 38-527 (Audiology and Speech-Language Pathology Practice Act), within the Uniform Credentialing Act; Nebraska Administrative Code, Title 172, Chapters 23 (Licensure of Audiologists and Speech-Language Pathologists) and 24 (Registration of Audiology and Speech-Language Pathology Assistants)Every two years, with audiologist and speech-language pathologist licenses expiring December 1 of even-numbered years; at least 20 hours of acceptable continuing education in the 24 months before each December 1 renewal of an even-numbered year, waived for a licensee first credentialed within that periodA speech-language pathology assistant is registered by the department for one year at a time and works under a supervising speech-language pathologist who supervises no more than two assistants, is onsite for the first two treatment sessions of each patient and at least twenty percent of later sessions each quarter, and does not let the assistant evaluate, diagnose, plan treatment or interpret results⁠8,69,70,71,72,73,74,75,76,77,78,79

Physical therapists, occupational therapists and speech-language pathologists all answer to the Nebraska Department of Health and Human Services, each profession under its own statute and continuing-education rule.⁠1,7,8 Physical therapists are licensed, and physical therapist assistants certified, by the Nebraska Department of Health and Human Services through its Licensure Unit; the Board of Physical Therapy, whose members the State Board of Health appoints, sets the minimum standards of proficiency and competency and recommends on credentials, discipline and regulations.⁠1,44,45,46,47,48,49,50,51,52,53,54,55,56,57 Occupational therapists and occupational therapy assistants are licensed by the Nebraska Department of Health and Human Services through its Licensure Unit, with the Board of Occupational Therapy Practice, at least four members appointed by the State Board of Health (two occupational therapists, one occupational therapist or occupational therapy assistant and one public member), setting standards and recommending on credentials and discipline.⁠7,58,59,60,61,62,63,64,65,66,67,68 Speech-language pathologists are licensed by the Nebraska Department of Health and Human Services through its Licensure Unit, with the Board of Audiology and Speech-Language Pathology, appointed by the State Board of Health, approving the academic programs and the examination and setting standards; an applicant presents a master’s or doctoral degree in speech-language pathology, at least thirty-six weeks of supervised full-time professional experience and a passing score on the board-approved examination.⁠8,69,70,71,72,73,74,75,76,77,78,79 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 a Nebraska license renewal require?

The department sets a separate cycle and hours for each profession, 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 department’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 a Nebraska 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 requires a license to practice physical therapy and defines the practice as examining, evaluating and testing individuals, developing a plan of therapeutic intervention and prognosis, and alleviating impairment, functional limitation or disability through therapeutic interventions, but not the making of a medical diagnosis.⁠2,9,10,11 For occupational therapy, the Occupational Therapy Practice Act says the public may have direct access to occupational therapy services; an occupational therapist may also accept a referral from a licensed health care professional, in writing or oral and confirmed in writing within thirty days.⁠80,81,82,83 For speech-language pathology, the Audiology and Speech-Language Pathology Practice Act requires a license and defines the practice to include screening, assessment, evaluation, treatment, prevention, consultation and restorative modalities for speech, voice, language, language-based learning, hearing, swallowing or other upper aerodigestive functions, but not medical diagnosis, medical treatment or surgery.⁠84,85 Nebraska Medicaid, as a payer, covers therapy that is ordered by a licensed physician, nurse practitioner or other treating practitioner, a term its rules define to include physician assistants and clinical nurse specialists, and that is medically necessary; for members 21 and older it covers a combined total of 60 therapy sessions a fiscal year across occupational, physical and speech therapy.⁠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.⁠29 Nebraska 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 Nebraska Medicaid pay for pediatric and adult therapy?

Nebraska Medicaid is run by the Nebraska Department of Health and Human Services, Division of Medicaid and Long-Term Care (MLTC), and a clinic enrolls through its provider enrollment route before it bills.⁠86 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.⁠87 For members 20 and younger, Nebraska Medicaid’s Health Check program is its EPSDT benefit, which its rules describe as furnishing all Medicaid-coverable, appropriate and medically necessary services needed to correct and ameliorate health conditions. A service the department does not otherwise cover is prior authorized under that program. The speech chapter lists therapy for delays in speech development that are not due to a specific medical condition or brain injury among the services Nebraska Medicaid does not cover.⁠3,4,5,6

For members 21 and older, Nebraska Medicaid covers a combined total of 60 therapy sessions a fiscal year across occupational, physical and speech therapy. A covered service is an evaluation or restorative therapy with a medically appropriate expectation of significant improvement in a reasonable period, and maintenance therapy is not covered.⁠12,13,14,15 For a member in a Heritage Health plan, the plan’s own authorization process applies, which the department’s FAQ says can vary by health plan. In fee-for-service, the therapy chapters require prior authorization for services offered through a home health agency, and a service the department does not otherwise cover is prior authorized under Health Check for members 20 and younger.⁠88,89,90,91 Nearly all Nebraska Medicaid and CHIP members get their care through Heritage Health, the managed care program, enrolling in one of three statewide health plans: Nebraska Total Care, UnitedHealthcare Community Plan of Nebraska and Molina Healthcare of Nebraska. The plans cover every Medicaid-covered service in the same amount, duration and scope as fee-for-service, and members excluded from managed care, such as those in PACE or those with Medicare coverage for whom Medicaid pays only co-insurance and deductibles, stay in fee-for-service.⁠92,93,94,95,96,97,98,99 The fee schedule is published by the agency, and a clinic reads the current file rather than a remembered rate.⁠100

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

A fee-for-service therapy claim carries the date of onset, the date the plan was established, the date services started and the number of visits from onset, billed at the provider’s usual and customary charge and received within 6 months of the date of service. Nebraska Medicaid does not enroll OTAs or PTAs as providers, and a member in a Heritage Health plan is billed to the plan under its contract.⁠101,102,103,104,105,106 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 Nebraska Medicaid pay for therapy in schools?

Nebraska Medicaid pays public schools for medically necessary health services to students who are eligible for Medicaid and special education when the services are in the student’s IEP or IFSP. Occupational therapy, physical therapy and speech-language therapy are among the eight covered services.⁠107,108,109 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 Nebraska Medicaid cover therapy by telehealth?

Nebraska Medicaid pays for telehealth that is medically necessary and clinically appropriate, only for services its fee schedule marks as telehealth eligible, with the same limits as in person and no coverage of services that need hands-on care. The Telehealth Act sets the telehealth rate at no less than the rate for a comparable in-person consultation.⁠110,111,112 The telehealth section below covers the state’s own rules for the session itself.

What are Nebraska’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.⁠16 Nebraska’s Telehealth Act and Medicaid’s telehealth chapter are written for Medicaid-enrolled practitioners: a provider delivering telehealth to a Nebraska Medicaid member from outside the state must be enrolled with Nebraska Medicaid and appropriately licensed. Before a first telehealth consultation, the Telehealth Act has the Medicaid-enrolled practitioner give the patient written information, including the right to refuse telehealth without losing care or benefits, and take a signed statement or verbal consent. Medicaid’s rule adds that verbal consent is followed by a signed statement within ten days, kept in the record.⁠113,114,115,116

CompactNebraska’s statusSource
PT Compact (physical therapy)Member, enacted by Laws 2018, LB731 (Neb. Rev. Stat. 38-4001): the commission lists Nebraska among its 38 member states, which its map describes as actively issuing and accepting compact privileges, and the DHHS Licensure Unit’s page says a compact privilege in Nebraska takes an unencumbered active license in a member state where the practitioner is a permanent resident (October 30, 2026)The PT Compact Commission⁠17,18,19
OT Compact (occupational therapy)Member, enacted by Laws 2022, LB752 (Neb. Rev. Stat. 38-4301), not yet issuing privileges: the commission’s Before You Apply table lists Nebraska with compact privilege availability marked Not Yet, and its home page says the compact is not yet operationalized (October 30, 2026)The OT Compact Commission⁠20,21,22,23
ASLP Interstate Compact (speech-language pathology and audiology)Member, enacted by Laws 2021, LB14 (Neb. Rev. Stat. 38-4101), not yet issuing privileges: the commission’s map marks Nebraska enacted under LB 14 (2021), its delegate page lists Nebraska’s two agency delegates, and its home page says registration for compact privileges is open only for practitioners in Louisiana, Ohio, Tennessee and West Virginia (October 30, 2026)The ASLP-IC Commission⁠24,25,26,27,28

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.⁠17,18,19 Nebraska requires an insurer to pay for a telehealth service at no less than the rate of a comparable in-person service when the licensed provider also provides in-person care at a physical location in Nebraska, or is employed by or holds staff privileges at a licensed Nebraska facility that provides in-person care, and to describe on request the telehealth services a policy covers.⁠117,118

Which business steps are specific to Nebraska?

The entity is registered with the Nebraska Secretary of State, and the choice of entity is shaped by the state’s rule on who may own a therapy business.⁠33,34 Nebraska’s Professional Corporation Act lets one or more Nebraska residents who are each licensed to render the same professional service organize a professional corporation, whose articles state the profession practiced. A limited liability company organized to render a professional service applies to the licensing body for a certificate of registration naming its licensed members, managers and employees.⁠35,36 State tax registration is with the Nebraska Department of Revenue.⁠119 The Department of Revenue says several specific services and labor charges are taxed in Nebraska. The statute’s list of taxed services names building cleaning and maintenance, pest control, security, motor vehicle washing, waxing, towing and painting, computer software training, installing taxable property, recreational vehicle parks, repair labor on taxable property, animal specialty services and detective services. Durable medical equipment, home medical supplies, prosthetic devices, mobility enhancing equipment and oxygen sold for a patient’s use under a prescription are exempt when of a type Medicaid covers.⁠120,121,122 Nebraska’s Workers’ Compensation Act applies to every resident employer in the state who employs one or more employees in the regular trade, business, profession or vocation of the employer, and every employer within it must insure its liability with a licensed workers’ compensation insurer or, with the Workers’ Compensation Court’s approval, self-insure.⁠123,124 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 Nebraska?

Nebraska’s medical records statute gives a patient a copy of the record within thirty days of a written request and says it does not require the retention of records. The Uniform Credentialing Act makes a failure to keep and maintain adequate records of treatment unprofessional conduct, and the PT rules define adequate patient records as legible records with the patient’s identity, an evaluation of objective findings, a diagnosis, a plan of care, a treatment record and a discharge plan.⁠30,31,32 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.⁠125,126

The Uniform Credentialing Act makes knowingly disclosing confidential information, except as the law permits, unprofessional conduct for every credential holder, and the PT rules add a failure to safeguard the patient’s right to privacy.⁠127,128,129 Nebraska requires a business that owns or licenses computerized personal information about a Nebraska resident to investigate a breach promptly and, when the information was or is reasonably likely to be used for an unauthorized purpose, to notify the affected resident as soon as possible and without unreasonable delay, and the Attorney General no later than the resident.⁠130 Nebraska requires any person, naming physicians, nurses, school employees and social workers among them, who has reasonable cause to believe a child has been abused or neglected to report it to law enforcement or to the department’s toll-free number, with a written report to follow. Other medical professionals, among others, must likewise report abuse, neglect or exploitation of a vulnerable adult.⁠131,132

Which Nebraska rules shape a pediatric clinic?

Nebraska’s Early Development Network, the early intervention system that the Department of Health and Human Services and the Department of Education lead together under the Early Intervention Act, serves children from birth to age three with developmental delays or health care needs. Anyone can make a referral, a services coordinator contacts the family within seven days, and the services the act lists include occupational therapy, physical therapy and speech-language pathology.⁠37,38,39,40,41,42,43 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. Nebraska requires individual and group sickness and accident policies, subscriber contracts and self-funded plans not preempted by federal law to cover screening, diagnosis and treatment of autism spectrum disorder for an individual under twenty-one, with treatment including therapeutic care by a licensed speech-language pathologist, occupational therapist or physical therapist, no limit on visits or dollar limits less favorable than for a general physical illness, and behavioral health treatment, applied behavior analysis included, capped at twenty-five hours a week. The section does not apply to non-grandfathered individual and small group plans that must include essential health benefits.⁠133,134,135,136 The autism insurance mandates guide covers how such a mandate meets a plan’s own terms.

Which Nebraska rules shape an adult clinic?

Medicare claims from Nebraska go to Wisconsin Physicians Service Government Health Administrators, 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 a Nebraska clinic reads.⁠137 Nebraska Medicaid’s adult therapy rules are in the Medicaid section above.

Which associations and directory pages serve Nebraska?

The state chapters are APTA Nebraska for physical therapy, the Nebraska Occupational Therapy Association for occupational therapy and the Nebraska Speech-Language-Hearing Association (NSLHA) for speech-language pathology.⁠138,139,140 On DrSensory, families browse Nebraska 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.⁠141

Which Nebraska cities have DrSensory city pages?

Beyond its three Nebraska pages, the directory publishes city pages for 2 Nebraska cities, 6 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.⁠141

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

DrSensory lists 47 PT, OT and SLP clinics in Nebraska, on its occupational therapy, physical therapy and speech therapy pages for the state.⁠141

Is your clinic one of the 47?

An unclaimed listing shows what public records hold: the name, address, phone and therapy. A claimed listing carries the Claimed and verified badge and the clinic’s own name, address, phone, hours, website, therapies, ages served and insurance accepted, corrected in the clinic’s own editor.

Claiming starts with finding the listing and confirming the clinic’s email with a six-digit code. Claiming is free. Nothing is charged. The subscription, the one paid tier, adds a description, photos, clinicians, reviews and family messages, at $349.99 a year or $29.99 a month for the first location.

Claim your listingSee the pricing

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

RequirementWhere it comes fromWhat the clinic doesSource
A license for each clinicianThe Nebraska Department of Health and Human ServicesVerify every license on the department’s site and enter its renewal date in the register1,7,8,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79
Referral or direct accessThe licensing law for each disciplineSet the intake rule per discipline; keep the payer’s rule beside it2,9,10,11,80,81,82,83,84,85
Medicaid enrollment and coverageThe Nebraska Department of Health and Human Services, Division of Medicaid and Long-Term Care (MLTC)Enroll, read the provider manual’s therapy sections, note who issues authorizations3,4,5,6,86
Medicare plan of care42 CFR 424.24Certify every plan, or hold the signed order or referral on file with the plan delivered within 30 days29
Telehealth across a state lineThe patient’s state and the compactsConfirm the patient’s location each session; hold a license or a privilege there16,17,18,19
The business entityThe Nebraska Secretary of StateChoose the entity the state’s law allows and register it33,34,35,36
Record retentionState law, Medicare and HIPAAKeep the longest period that applies30,31,32,125

Which templates does a Nebraska launch need?

Nebraska launch checklist. Each line names its source so the clinic can re-read the rule when it changes.

  • Physical therapy licenses verified with the Nebraska Department of Health and Human Services; renewal dates and continuing-education hours entered in the register
  • Occupational therapy licenses verified with the Nebraska Department of Health and Human Services; the same
  • Speech-language pathology licenses verified with the Nebraska Department of Health and Human Services; the same
  • The intake rule for referrals set per discipline from the licensing law, with the payer’s rule beside it
  • Nebraska Medicaid enrollment filed; the provider manual’s therapy sections and who issues authorizations noted
  • Medicare enrollment and the plan-of-care routine in place
  • Telehealth: the patient-location check at every session; licenses or compact privileges for every state served
  • The entity registered with the Nebraska Secretary of State; the ownership rule read
  • The state’s sales-tax rule on services and on goods sold to patients read; a seller’s permit where the clinic sells goods
  • Record retention set to the longest period that applies
  • The early-intervention and school pathways known to intake, with the referral routes
  • The Medicare contractor’s therapy articles bookmarked
  • The state association memberships decided

License and renewal register. One line per clinician.

  • Clinician: [their name]
  • Discipline and licensing department: [physical therapy, occupational therapy or speech-language pathology; the licensing department]
  • License number: [as the licensing department lists it]
  • Renewal date: [the date]
  • Continuing-education hours due and completed: [hours due by the licensing department’s rule; hours completed to date]
  • Compact privileges held: [the states and the privilege numbers, if any]
  • Checked on the licensing department’s site: [the date and by whom]

Payer register. One line per payer the clinic bills.

  • Payer: [Nebraska Medicaid, a managed care plan, Medicare through Wisconsin Physicians Service Government Health Administrators, a commercial plan]
  • Enrollment or contract status and effective date: [the status; the date]
  • Referral rule: [what the payer requires]
  • Authorization rule and who issues it: [what needs authorization; who issues it]
  • Telehealth rule: [covered services and modifiers]
  • Fee schedule location and date read: [where; when]
  • Owner: [who keeps this line current]

How might two Nebraska clinics plan a launch?

A pediatric occupational therapy clinic in Omaha. Hypothetical; a planning exercise, not a claim about demand in Omaha.

  • Licensing: the owner and one occupational therapy assistant are verified with the Nebraska Department of Health and Human Services; the assistant’s supervision rule from the department goes into the staffing plan.
  • Referrals: the licensing law’s rule for occupational therapy sets the intake script; Nebraska Medicaid’s referral and authorization rules sit beside it, since most of the first families are enrolled through a managed care plan.
  • Medicaid: enrollment is filed before the first family is scheduled, and the program’s authorization rule for children, quoted above, is written into the scheduling routine.
  • Early intervention: families with children under three are told how the referral to the Early Development Network (EDN) works and that the clinic’s services run beside it.
  • Records: the chart policy is set on day one at or above the longest retention period that applies.

An adult physical therapy clinic in Lincoln. Hypothetical; a planning exercise, not a claim about demand in Lincoln.

  • Licensing: two physical therapists verified with the Nebraska Department of Health and Human Services; one holds a PT Compact privilege for a neighboring state, which the telehealth policy records.
  • Referrals: the licensing law’s scope, with the physical therapist responsible for the evaluation and the plan of therapeutic intervention, sets the intake script; Medicare’s plan-of-care routine is written before the first Medicare patient, with the signed order or referral held on file where the referring practitioner sends one.
  • Medicare: enrollment through Wisconsin Physicians Service Government Health Administrators; the contractor’s therapy articles are read for the codes the clinic bills.
  • Telehealth: the patient-location check is part of every video session’s note; a patient who travels out of state is seen only where the clinic holds authority.
  • Business: the entity is registered with the Nebraska Secretary of State in the form the state’s law allows, and the local business license is filed with the city.

Frequently asked questions

Can I practice in Nebraska on a compact privilege from another state?

Only as the compact’s commission states for Nebraska: the table above gives each compact’s status, and a privilege is issued for a specific member state under that state’s licensing law, not as a national license.⁠17,18,19,20,21,22,23,24,25,26,27,28

Does Nebraska Medicaid cover therapy for adults?

Within its own rules: the provider manual sets what is covered for adults, with the limits and authorization requirements quoted in the Medicaid section, while children’s coverage runs under EPSDT.⁠12,13,14,15,87

Do patients in Nebraska need a referral before therapy?

The licensing law answers per discipline and the referral section quotes each rule; a payer may still require a referral or a certified plan of care the law does not, so the intake script carries both rules.⁠2,9,10,11,29

Can I treat a Nebraska patient by telehealth from another state?

Only with authority to practice in Nebraska, since licensure follows the patient’s location; a compact privilege is one route where the compact is live for the state.⁠16,17,18,19

How long must a Nebraska clinic keep therapy records?

Nebraska’s medical records statute sets no retention period and says so; it gives a patient a copy of the record within thirty days of a written request, and the licensing act makes failing to keep adequate records unprofessional conduct.⁠30,31,32 Medicare’s 7-year and HIPAA’s 6-year rules cover other documents and do not shorten it.⁠125,126

Which entity can a Nebraska therapy clinic form?

Nebraska’s Professional Corporation Act lets one or more Nebraska residents who are each licensed to render the same professional service organize a professional corporation, whose articles state the profession practiced. A limited liability company organized to render a professional service applies to the licensing body for a certificate of registration naming its licensed members, managers and employees.⁠35,36 Registration with the Nebraska Secretary of State follows the choice.⁠33,34

How is a young child referred to early intervention in Nebraska?

Through the Early Development Network, for children from birth to age three: anyone can make a referral, a family member, child care provider, physician or other service provider among them, and a services coordinator contacts the family within seven days.⁠37,38,39,40,41,42,43

Where do families find Nebraska therapy clinics on DrSensory?

On the state’s occupational therapy, physical therapy and speech therapy pages and on the city pages listed above, built from the clinic addresses the directory holds; a clinic’s listing appears on the pages of its own address, and a paid listing adds the clinic’s own description, hours and specialties.⁠141,142

Sources

  1. Nebraska Department of Health and Human Services. Board of Physical Therapy. Checked October 30, 2026.
  2. Nebraska Legislature. Nebraska Revised Statutes, section 38-2914, Physical therapy or physiotherapy, defined. Checked October 30, 2026.
    Show the passageHide the passage
    “Physical therapy or physiotherapy means: (1) Examining, evaluating, and testing individuals with mechanical, physiological, and developmental impairments, functional limitations, and disabilities or other conditions related to health and movement and, through analysis of the evaluative process, developing a plan of therapeutic intervention and prognosis while assessing the ongoing effects of the intervention; (2) Alleviating impairment, functional limitation, or disabilities by designing, implementing, or modifying therapeutic interventions ... but which does not include the making of a medical diagnosis ...”
  3. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 33, Health Check (Early Periodic Screening, Diagnosis and Treatment [EPSDT]) Services (effective February 12, 2022). “HEALTH CHECK, the Nebraska Early and Periodic Screening, Diagnosis, and Treatment (EPSDT) Program, is a service available to all individuals age 20 and younger eligible for medical assistance.” Checked October 30, 2026.
  4. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 33, Health Check (Early Periodic Screening, Diagnosis and Treatment [EPSDT]) Services (effective February 12, 2022). Checked October 30, 2026.
    Show the passageHide the passage
    “Federally mandated program for children under age 21 that requires states to provide comprehensive services and furnish all Medicaid coverable, appropriate, and medically necessary services needed to correct and ameliorate health conditions, based on certain federal guidelines.”
  5. Nebraska Medicaid. Medicaid Services. Checked October 30, 2026.
    Show the passageHide the passage
    “Health Check is a service available to all individuals age 20 or younger who are eligible for Medicaid. Health Check provides complete check-ups on a regular basis and provides diagnosis and treatment services for any health problems found at a check-up. Some treatment services provided as a result of a Health Check examination require the provider to obtain approval from Medicaid before providing the service.”
  6. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 23, Speech Pathology and Audiology Services (effective June 28, 2026). Checked October 30, 2026.
    Show the passageHide the passage
    “Nebraska Medicaid does not cover the following speech-language pathology or audiology services: (A) Maintenance therapy ; ... (E) Therapy for delays in speech development that is not due to a specific medical condition or brain injury ...”
  7. Nebraska Department of Health and Human Services. Board of Occupational Therapy Practice. Checked October 30, 2026.
  8. Nebraska Department of Health and Human Services. Board of Audiology and Speech-Language Pathology. Checked October 30, 2026.
  9. Nebraska Legislature. Nebraska Revised Statutes, section 38-2919, License or certificate required. “(1) No person may practice physical therapy, hold oneself out as a physical therapist or physiotherapist, or use the abbreviation PT in this state without being licensed by the department.” Checked October 30, 2026.
  10. Nebraska Legislature. Nebraska Revised Statutes, section 38-2928, Physical therapist; duties. Checked October 30, 2026.
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    “(1) For each patient under his or her care, a physical therapist shall: (a) Be responsible for managing all aspects of physical therapy services provided to the patient and assume legal liability for physical therapy and related services provided under his or her supervision; (b) Provide an initial evaluation and documentation of the evaluation; (c) Provide periodic reevaluation and documentation of the reevaluation ...”
  11. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 14, Occupational and Physical Therapy Services (effective June 28, 2026). Checked October 30, 2026.
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    “Nebraska Medicaid covers occupational therapy (OT) or physical therapy (PT) services when the following criteria are met: (1) The services are ordered by a licensed physician, nurse practitioner (NP), or a treating practitioner; (2) The services are medically necessary ...”
  12. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 14, Occupational and Physical Therapy Services (effective June 28, 2026). Checked October 30, 2026.
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    “For beneficiaries age 21 and older, Nebraska Medicaid covers a combined total of 60 therapy sessions per fiscal year . The combined total of 60 therapy sessions per fiscal year includes all occupational therapy (OT), physical therapy (PT), and speech therapy sessions provided to the beneficiary.”
  13. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 14, Occupational and Physical Therapy Services (effective June 28, 2026). Checked October 30, 2026.
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    “Nebraska Medicaid covers occupational therapy (OT) and physical therapy (PT) services when the following criteria are met: (i) The service is an evaluation; or (ii) The service is restorative therapy with a medically appropriate expectation that the beneficiary’s condition will improve significantly within a reasonable period of time; ...”
  14. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 14, Occupational and Physical Therapy Services (effective June 28, 2026). “Nebraska Medicaid does not cover occupational therapy (OT) or physical therapy (PT) services in the following situations: (A) Maintenance therapy ; (B) Therapy for hardening, vocational, prevocational assessment, and training ...” Checked October 30, 2026.
  15. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 23, Speech Pathology and Audiology Services (effective June 28, 2026). Checked October 30, 2026.
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    “For beneficiaries age 21 and older, Nebraska Medicaid limits coverage to a combined total of 60 therapy sessions per fiscal year. The combined total of 60 therapy sessions per fiscal year includes all occupational therapy (OT), physical therapy (PT), speech-language pathology, and audiology sessions provided to the recipient.”
  16. 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”.
  17. PT Compact Commission. PT Compact Map. “Member States (38) ... Nebraska ... Compact Privilege Availability ... Member States ... Actively Issuing and Accepting Compact Privileges ...” Checked October 30, 2026.
  18. Nebraska Department of Health and Human Services. Physical Therapy (DHHS Licensure Unit). Checked October 30, 2026.
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    “In order to obtain a compact privilege in Nebraska, you must: Hold an unencumbered active license in a state that is a member of the Physical Therapy Compact and be a permanent resident in that state Be free of disciplinary actions for at least two years and have no encumbrances on any license Apply for the compact privilege through the Physical Therapy Compact’s website: www.ptcompact.org .”
  19. Nebraska Legislature. Nebraska Revised Statutes, section 38-4001, Physical Therapy Licensure Compact. “The State of Nebraska adopts the Physical Therapy Licensure Compact in the form substantially as follows: ... Source: Laws 2018, LB731, § 101.” 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. See the OTC Map webpage for each state’s membership status. ... Nebraska Not Yet not required NE OT Practice Act and Rules ...” Checked October 30, 2026.
  21. Occupational Therapy Compact Commission. OT Compact (home page). Checked October 30, 2026.
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    “The OT Compact is enacted in some states, meaning those states have passed legislation to be part of the compact (check out the “Maps” page tabs to see which states have joined the OTC). However, the OT Compact is not yet operationalized, meaning the process to apply for and receive compact privileges is still developing.”
  22. Nebraska Legislature. Nebraska Revised Statutes, section 38-4301, Occupational Therapy Practice Interstate Compact. “The State of Nebraska adopts the Occupational Therapy Practice Interstate Compact in the form substantially as follows: ... Source: Laws 2022, LB752, § 2.” Checked October 30, 2026.
  23. Nebraska Department of Health and Human Services. Occupational Therapy (DHHS Licensure Unit). “The Occupational Therapy Licensure Compact allows eligible licensed occupational therapists and occupational therapy assistants an alternative method to licensure.” Checked October 30, 2026.
  24. Audiology and Speech-Language Pathology Interstate Compact Commission. Delegate Information. “Member State Appointed Delegates ... Nebraska ... Agency ... Lindsy Braddock ... Nebraska ... Agency ... Amy Blinston ...” Checked October 30, 2026.
  25. 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. As more member states launch, the ASLP-IC Home Page and Compact Map will be updated.” Checked October 30, 2026.
  26. Audiology and Speech-Language Pathology Interstate Compact Commission. Compact Map (state entries). “Nebraska ... LB 14 (2021) ... Enacted ...” Checked October 30, 2026.
  27. Nebraska Legislature. Nebraska Revised Statutes, section 38-4101, Audiology and Speech-Language Pathology Interstate Compact. “The State of Nebraska adopts the Audiology and Speech-Language Pathology Interstate Compact in the form substantially as follows: ... Source: Laws 2021, LB14, § 6.” Checked October 30, 2026.
  28. Nebraska Department of Health and Human Services. Audiology and Speech Language Pathology (DHHS Licensure Unit). “The Audiology and Speech-Language Pathology Interstate Compact (ASLP-IC) allows eligible licensed audiologists and speech-language pathologists an alternative method for providing services in other member states.” Checked October 30, 2026.
  29. 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.”.
  30. Nebraska Legislature. Nebraska Revised Statutes, section 71-8403, Access to medical records. “(4) This section does not require the retention of records or impose liability for the destruction of records in the ordinary course of business prior to receipt of a request made under subsection (1) of this section.” Checked October 30, 2026.
  31. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 172, Chapter 137, Licensure of Physical Therapy (effective June 20, 2020). Checked October 30, 2026.
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    “002.01 ADEQUATE PATIENT RECORDS. Legible records that contain at a minimum: (A) Sufficient information to identify the patient; (B) An evaluation of objective findings; (C) A diagnosis; (D) A plan of care; (E) A treatment record; and (F) A discharge plan.”
  32. Nebraska Legislature. Nebraska Revised Statutes, section 38-179, Disciplinary actions; unprofessional conduct, defined. “(10) Failure to keep and maintain adequate records of treatment or service ...” Checked October 30, 2026.
  33. Nebraska Secretary of State. New Business Information. “Depending on the choice of entity, you will need to file certain formation documents with the Secretary of State’s Office. There is not a general business license in Nebraska.” Checked October 30, 2026.
  34. Nebraska Secretary of State. New Business Information. “If you plan on forming a corporation or limited liability company, you will need to choose a registered agent. The registered agent is designated by law as the entity’s agent for service of process and official government communications.” Checked October 30, 2026.
  35. Nebraska Legislature. Nebraska Revised Statutes, section 21-2204, Articles of incorporation; certificate of registration; filing. Checked October 30, 2026.
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    “(1) One or more individuals residing within the State of Nebraska, each of whom is licensed or otherwise legally authorized to render the same professional service, may, by filing articles of incorporation and a certificate of registration with the Secretary of State, organize and become a shareholder in a professional corporation. ... (2) In addition to the requirements of subsection (1) of this section, the articles of incorporation shall contain a statement of the profession to be practiced by the corporation.”
  36. Nebraska Legislature. Nebraska Revised Statutes, section 21-186, Certificate of registration; application; contents; display; electronic records; use; license verification; Secretary of State; duties. Checked October 30, 2026.
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    “(1)(a) An application for issuance of a certificate of registration shall be made by the limited liability company to the regulatory body in writing and shall contain the names of all of those members, managers, professional employees, and agents of the limited liability company who are required by law to be licensed or otherwise authorized to render the professional service for which the limited liability company is organized to do business or a service ancillary to those which the limited liability company renders, the street address at which the applicant proposes to render a professional service, and such other information as may be required by the regulatory body.”
  37. Nebraska Early Development Network. Nebraska Early Development Network (home page). “The Nebraska Early Development Network provides early intervention services for families with children birth to age three with developmental delays and/or health care needs and connects families to needed services.” Checked October 30, 2026.
  38. Nebraska Early Development Network. Make a Referral. “Anyone can make a referral to Nebraska’s early intervention system.” Checked October 30, 2026.
  39. Nebraska Early Development Network. Who is Eligible?. Checked October 30, 2026.
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    “The Early Development Network (EDN) serves children from birth to age three and their families. A child is eligible for services if he or she is not developing typically, or has been diagnosed with a health condition that will affect his or her development. ... A referral may be made by anyone concerned about the child’s development (e.g. a family member, child care provider, physician, social worker, or other service provider). The call will go to a Services Coordinator who will contact the family within seven days to determine if they are interested in Early Development Network services.”
  40. Nebraska Early Development Network. What is Early Intervention?. Checked October 30, 2026.
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    “The Nebraska Early Development Network program “connects” families with early intervention services, such as occupational, speech or physical therapy, to help infants and toddlers grow and develop and help their families in this process. It is a voluntary program and does not discriminate based on race, culture, religion, income level, or disability.”
  41. Nebraska Legislature. Nebraska Revised Statutes, section 43-2505, Terms, defined. Checked October 30, 2026.
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    “(8) Lead agency or agencies means the Department of Health and Human Services, the State Department of Education, and any other agencies designated by the Governor for general administration, supervision, and monitoring of programs and activities receiving federal funds under the federal early intervention program and state funds appropriated for early intervention services under the Early Intervention Act ...”
  42. Nebraska Legislature. Nebraska Revised Statutes, section 43-2507, Collaborating agency; statewide system; components; duties; sharing information and data. Checked October 30, 2026.
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    “(g) Services coordination to access the following early intervention services: Audiology; family training, counseling, and home visits; health services; medical services only for diagnostic or evaluation purposes; nursing services; nutrition services; occupational therapy; physical therapy; psychological services; social work services; special instruction; speech-language pathology ...”
  43. Nebraska Early Development Network. Federal Regulations. “The Child Abuse Prevention Act (CAPTA), and the Individuals with Disabilities Education Act (IDEA) have been amended to require state child welfare and Part C early intervention systems to establish procedures for the referral of maltreated and drug exposed infants and toddlers to Part C early intervention services.” Checked October 30, 2026.
  44. Nebraska Legislature. Nebraska Revised Statutes, section 38-2919, License or certificate required. Checked October 30, 2026.
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    “(1) No person may practice physical therapy, hold oneself out as a physical therapist or physiotherapist, or use the abbreviation PT in this state without being licensed by the department. No person may practice as a physical therapist assistant, hold oneself out as a physical therapist assistant, or use the abbreviation PTA in this state without being certified by the department.”
  45. Nebraska Legislature. Nebraska Revised Statutes, section 38-167, Boards; designated; change in name; effect. “(1) Boards shall be designated as follows: ... (u) Board of Physical Therapy ...” Checked October 30, 2026.
  46. Nebraska Legislature. Nebraska Revised Statutes, section 38-158, Boards; appointment; vacancy. “(1) The State Board of Health shall appoint members to the boards designated in section 38-167 except the Board of Emergency Medical Services.” Checked October 30, 2026.
  47. Nebraska Legislature. Nebraska Revised Statutes, section 38-161, Boards; purpose; duties; advisory committees or bodies authorized. Checked October 30, 2026.
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    “(2) The duties of each board include, but are not limited to, (a) setting the minimum standards of proficiency and competency in accordance with section 38-126, (b) providing recommendations in accordance with section 38-149, (c) providing recommendations related to the issuance or denial of credentials, disciplinary action, and changes in legislation, and (d) providing the department with recommendations on regulations to carry out the Uniform Credentialing Act in accordance with section 38-126.”
  48. Nebraska Department of Health and Human Services. Physical Therapy (DHHS Licensure Unit). “Department of Health & Human Services/Division of Public Health/Licensure Unit ...” Checked October 30, 2026.
  49. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 172, Chapter 137, Licensure of Physical Therapy (effective June 20, 2020). “All physical therapist and physical therapist assistant licenses expire on November 1st of each odd-numbered year.” Checked October 30, 2026.
  50. Nebraska Legislature. Nebraska Revised Statutes, section 38-142, Credential; expiration date; renewal; reinstatement; inactive status. “(1) The credential to practice a profession shall be renewed biennially upon request of the credentialed person and upon documentation of continuing competency pursuant to sections 38-145 and 38-146.” Checked October 30, 2026.
  51. Nebraska Department of Health and Human Services. Physical Therapy (DHHS Licensure Unit). “Expiration date: November 1 of each odd-numbered year.” Checked October 30, 2026.
  52. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 172, Chapter 137, Licensure of Physical Therapy (effective June 20, 2020). Checked October 30, 2026.
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    “On or before November 1 of each odd-numbered year, individuals holding an active license in the State of Nebraska must complete at least 20 hours of acceptable continuing education for a physical therapist and 10 hours of acceptable continuing education for a physical therapist assistant during the preceding 24-month period.”
  53. Nebraska Department of Health and Human Services. Physical Therapy (DHHS Licensure Unit). “The Board of Physical Therapy does not pre-approve Continuing Education or Continuing Education Providers.” Checked October 30, 2026.
  54. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 172, Chapter 137, Licensure of Physical Therapy (effective June 20, 2020). “A licensee or certificate holder may complete a maximum of 10 hours of continuing education by home study each 24-month renewal period.” Checked October 30, 2026.
  55. Nebraska Legislature. Nebraska Revised Statutes, section 38-2927, Physical therapist assistant; perform physical therapy services; when; limitations; supervising physical therapist; powers and duties. Checked October 30, 2026.
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    “(1) A physical therapist assistant may perform physical therapy services under the general supervision of a physical therapist, except that no physical therapist assistant shall perform the following: (a) Interpretation of physician referrals; (b) Development of a plan of care; (c) Initial evaluations or reevaluation of patients; (d) Readjustment of a plan of care without consultation with the supervising physical therapist; or (e) Discharge planning for patients. (2) A physical therapist may provide general supervision for no more than two physical therapist assistants.”
  56. Nebraska Legislature. Nebraska Revised Statutes, section 38-2908, General supervision, defined. “General supervision means supervision either onsite or by means of telecommunication.” Checked October 30, 2026.
  57. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 172, Chapter 137, Licensure of Physical Therapy (effective June 20, 2020). Checked October 30, 2026.
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    “(D) A supervising physical therapist must re-evaluate or re-examine each patient and the plan of care of the patient receiving physical therapy services from a physical therapist assistant a minimum of least 1 time every 30 calendar days under general supervision.”
  58. Nebraska Legislature. Nebraska Revised Statutes, section 38-2516, Occupational therapist; therapy assistant; licensure required; activities and services not prohibited. Checked October 30, 2026.
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    “(1) No person may represent himself or herself to be a licensed occupational therapist or occupational therapy assistant unless the person is licensed in accordance with the Occupational Therapy Practice Act or has a compact privilege to practice in accordance with the Occupational Therapy Practice Interstate Compact.”
  59. Nebraska Legislature. Nebraska Revised Statutes, section 38-167, Boards; designated; change in name; effect. “(1) Boards shall be designated as follows: ... (r) Board of Occupational Therapy Practice ...” Checked October 30, 2026.
  60. Nebraska Legislature. Nebraska Revised Statutes, section 38-2515, Board; members; qualifications. Checked October 30, 2026.
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    “The board shall consist of at least four members appointed pursuant to section 38-158. Three of the persons appointed shall have been engaged in rendering services to the public, teaching, or research in occupational therapy for at least five years immediately preceding their appointments. Two of the persons appointed shall be occupational therapists and one shall be either an occupational therapist or an occupational therapy assistant and all shall be holders of active licenses issued under the Occupational Therapy Practice Act during their terms. One of the persons appointed shall be a public member who meets the requirements of section 38-165.”
  61. Nebraska Department of Health and Human Services. Occupational Therapy (DHHS Licensure Unit). “Department of Health & Human Services/Division of Public Health/Licensure Unit ...” Checked October 30, 2026.
  62. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 172, Chapter 114, Licensure of Occupational Therapy (effective June 20, 2020). “All occupational therapist and occupational therapy assistant licenses expire on August 1st of each even-numbered year.” Checked October 30, 2026.
  63. Nebraska Department of Health and Human Services. Occupational Therapy (DHHS Licensure Unit). Checked October 30, 2026.
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    “Occupational Therapist and Occupational Therapy Assistant licenses expire August 1 of each even-numbered year. The Licensure Unit will send the license holder a renewal notice and affidavit of continuing education at least 30 days before August 1 of each even-numbered year to the license holder’s last address of record.”
  64. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 172, Chapter 114, Licensure of Occupational Therapy (effective June 20, 2020). Checked October 30, 2026.
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    “On or before August 1st of each even-numbered year, individuals holding an active license in the State of Nebraska must complete at least 20 hours of acceptable continuing education if an occupational therapist and 15 hours of acceptable continuing education if an occupational therapy assistant. Continuing education hours must be obtained during the preceding 24-month period.”
  65. Nebraska Department of Health and Human Services. Occupational Therapy (DHHS Licensure Unit). “Each Occupational Therapist must complete 20 hours of continuing education within the 24-month renewal period, beginning August 1 each even-numbered year through August 1 the following even-numbered year.” Checked October 30, 2026.
  66. Nebraska Legislature. Nebraska Revised Statutes, section 38-2527, Occupational therapy assistant; supervision required. “An occupational therapy assistant may deliver occupational therapy services enumerated in section 38-2510 in collaboration with and under the supervision of an occupational therapist.” Checked October 30, 2026.
  67. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 172, Chapter 114, Licensure of Occupational Therapy (effective June 20, 2020). Checked October 30, 2026.
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    “(A) Evaluate each patient prior to treatment by the occupational therapy assistant; (B) Develop a treatment plan outlining which elements have been delegated to the occupational therapy assistant; (C) Monitor the patient’s progress; (D) Approve any change in the occupational therapy treatment plan ...”
  68. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 172, Chapter 114, Licensure of Occupational Therapy (effective June 20, 2020). Checked October 30, 2026.
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    “(A) A minimum of 4 hours per month of on-site supervision if an occupational therapy assistant has more than 1 year satisfactory work experience as an occupational therapy assistant; or (B) A minimum of 8 hours per month of on-site supervision if an occupational therapy assistant has less than 1 year satisfactory work experience as an occupational therapy assistant.”
  69. Nebraska Legislature. Nebraska Revised Statutes, section 38-515, Practice of audiology or speech-language pathology; license or privilege to practice; applicant; requirements. Checked October 30, 2026.
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    “(2) Every applicant for a license to practice speech-language pathology shall (a) present proof of a master’s degree, a doctoral degree, or the equivalent of a master’s degree or doctoral degree in speech-language pathology from an academic program approved by the board, (b) present proof of no less than thirty-six weeks of full-time professional experience or equivalent half-time professional experience in speech-language pathology, supervised in the area in which licensure is sought, and (c) successfully complete an examination approved by the board.”
  70. Nebraska Legislature. Nebraska Revised Statutes, section 38-167, Boards; designated; change in name; effect. “(1) Boards shall be designated as follows: ... (b) Board of Audiology and Speech-Language Pathology ...” Checked October 30, 2026.
  71. Nebraska Legislature. Nebraska Revised Statutes, section 38-504, Board, defined. “Board means the Board of Audiology and Speech-Language Pathology.” Checked October 30, 2026.
  72. Nebraska Department of Health and Human Services. Audiology and Speech Language Pathology (DHHS Licensure Unit). “Department of Health & Human Services/Division of Public Health/Licensure Unit ...” Checked October 30, 2026.
  73. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 172, Chapter 23, Licensure of Audiologists and Speech-Language Pathologists (effective December 13, 2020). “All Audiologist and Speech- Language Pathologist licenses expire on December 1st of even-numbered years.” Checked October 30, 2026.
  74. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 172, Chapter 23, Licensure of Audiologists and Speech-Language Pathologists (effective December 13, 2020). Checked October 30, 2026.
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    “On or before December 1st of each even-numbered year, individuals holding an active license in the State of Nebraska must complete at least 20 hours of acceptable continuing education hours during the preceding 24-month period.”
  75. Nebraska Department of Health and Human Services. Audiology and Speech Language Pathology (DHHS Licensure Unit). “On December 1 of even-numbered years, each audiologist or speech-language pathologist holding an active license in the State of Nebraska must have completed at least 20 hours of approved continuing education during the preceding 24-month period.” Checked October 30, 2026.
  76. Nebraska Department of Health and Human Services. Audiology and Speech Language Pathology (DHHS Licensure Unit). “The Department waives continuing competency requirements for individuals who were first credentialed within the 24-month period immediately preceding the renewal date.” Checked October 30, 2026.
  77. Nebraska Legislature. Nebraska Revised Statutes, section 38-525, Audiology or speech-language pathology assistant; supervisor; duties. Checked October 30, 2026.
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    “(1) When supervising an audiology or speech-language pathology assistant, the supervising audiologist or speech-language pathologist shall: (a) Provide supervision for no more than two audiology or speech-language pathology assistants at one time; (b) Provide direct onsite supervision for the first two treatment sessions of each patient’s care; (c) Provide direct onsite supervision of at least twenty percent of all subsequent treatment sessions per quarter; (d) Provide at least ten hours of inservice training per registration period, either formal or informal, which is directly related to the particular services provided by the audiology or speech-language pathology assistant; and (e) Prepare semiannual performance evaluations of the audiology or speech-language pathology assistant to be reviewed with the audiology or speech-language pathology assistant on a one-to-one basis. (2) The supervising audiologist or speech-language pathologist shall be responsible for all aspects of patient treatment.”
  78. Nebraska Legislature. Nebraska Revised Statutes, section 38-519, Audiology or speech-language pathology assistant; registration; requirements. “(2) Such registration shall be valid for one year from the date of issuance.” Checked October 30, 2026.
  79. Nebraska Legislature. Nebraska Revised Statutes, section 38-524, Audiology or speech-language pathology assistant; acts prohibited. “An audiology or speech-language pathology assistant shall not: (1) Evaluate or diagnose any type of communication disorder; (2) Evaluate or diagnose any type of dysphagia; (3) Interpret evaluation results or treatment progress; ... (5) Plan patient treatment programs ...” Checked October 30, 2026.
  80. Nebraska Legislature. Nebraska Revised Statutes, section 38-2529, Direct access to services. “The public may have direct access to occupational therapy services.” Checked October 30, 2026.
  81. Nebraska Legislature. Nebraska Revised Statutes, section 38-2528, Referrals. Checked October 30, 2026.
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    “(1) An occupational therapist may accept a referral from a licensed health care professional for the purpose of evaluation and rehabilitative treatment which may include, but not be limited to, consultation, rehabilitation, screening, prevention, and patient education services. ... (3) Referrals shall be in writing, except that oral referrals may be accepted if they are followed by a written and signed request of the person making the referral within thirty days after the day on which the patient consults with the occupational therapist.”
  82. Nebraska Legislature. Nebraska Revised Statutes, section 38-2526, Occupational therapist; services authorized. “(4) An occupational therapist shall not independently diagnose a medical condition or disease.” Checked October 30, 2026.
  83. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 14, Occupational and Physical Therapy Services (effective June 28, 2026). Checked October 30, 2026.
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    “Nebraska Medicaid covers occupational therapy (OT) or physical therapy (PT) services when the following criteria are met: (1) The services are ordered by a licensed physician, nurse practitioner (NP), or a treating practitioner; (2) The services are medically necessary ...”
  84. Nebraska Legislature. Nebraska Revised Statutes, section 38-508, Practice of speech-language pathology, defined. Checked October 30, 2026.
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    “Practice of speech-language pathology means the application of principles and methods associated with the development and disorders of human communication skills and with dysphagia, which principles and methods include screening, assessment, evaluation, treatment, prevention, consultation, and restorative modalities for speech, voice, language, language-based learning, hearing, swallowing, or other upper aerodigestive functions for the purpose of improving quality of life by reducing impairments of body functions and structures, activity limitations, participation restrictions, and environmental barriers. Practice of speech-language pathology does not include the practice of medical diagnosis, medical treatment, or surgery.”
  85. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 23, Speech Pathology and Audiology Services (effective June 28, 2026). Checked October 30, 2026.
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    “Nebraska Medicaid covers speech-language pathology and audiology services when the following criteria are met: (1) The services are ordered by a licensed physician, nurse practitioner (NP), physician assistant (PA), or a treating practitioner; (2) The services are medically necessary ...”
  86. Nebraska Medicaid. Medicaid Provider Screening and Enrollment Requirements. Checked October 30, 2026.
  87. 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.”.
  88. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 1, Administration (effective January 20, 2025). Checked October 30, 2026.
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    “Services provided to clients enrolled in Managed Care are not billed to Medicaid. The provider will provide services only under an arrangement with the Managed Care Organization (MCO) , and the Managed Care Organization (MCO) will make timely payment in accordance with 482 NAC 4. The prior authorization requirements, payment limitations, and billing instructions outlined in Title 471 NAC do not apply to services provided to clients enrolled in Managed Care unless otherwise stated in this chapter.”
  89. Nebraska Medicaid. Heritage Health Provider FAQ (March 28, 2025). Checked October 30, 2026.
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    “The authorization process can vary by health plan. Tracking utilization of services for clients is a common expectation for all types of providers using all types of payor sources. The authorization process should not be unduly lengthy or onerous and MLTC will assist the Heritage Health plans in identifying efficiencies.”
  90. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 14, Occupational and Physical Therapy Services (effective June 28, 2026). “Services offered through a home health agency require prior authorization.” Checked October 30, 2026.
  91. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 33, Health Check (Early Periodic Screening, Diagnosis and Treatment [EPSDT]) Services (effective February 12, 2022). Checked October 30, 2026.
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    “Unless otherwise outlined, all services not covered by the Department must be prior authorized by the Department. The provider must submit requests for prior authorization using the standard electronic Health Care Services Review - Request for Review and Response transaction (ASC X12N 278) or by completing and submitting a written request.”
  92. Nebraska Medicaid. Heritage Health. “Heritage Health , combines Nebraska Medicaid’s physical health, behavioral health, dental, and pharmacy programs into a single comprehensive and coordinated program for the state’s Medicaid and Children’s Health Insurance Program (CHIP) enrollees. Heritage Health members enroll in one of three statewide health plans to receive their health care benefits.” Checked October 30, 2026.
  93. Nebraska Medicaid. Heritage Health Provider FAQ (March 28, 2025). Checked October 30, 2026.
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    “Nebraska Medicaid contracted with three health plans: Nebraska Total Care, UnitedHealthcare Community Plan of Nebraska, and Molina Healthcare of Nebraska for the Heritage Health program. All three contracted plans are statewide, so members can enroll with one of the health plans no matter where they live in the State.”
  94. Nebraska Medicaid. Heritage Health Provider FAQ (March 28, 2025). Checked October 30, 2026.
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    “Nearly all Medicaid and CHIP enrollees receive their medical, vision, dental, behavioral health and pharmacy benefits through a Heritage Health plan. Beneficiaries who are not enrolled in a Heritage Health plan include participants in the Program for All-Inclusive Care for the Elderly (PACE), beneficiaries with Medicare coverage for whom Medicaid only pays co-insurance and deductibles, aliens who are eligible for emergency conditions only, and those who are required to pay a premium ...”
  95. Nebraska Medicaid. Heritage Health Provider FAQ (March 28, 2025). “The Heritage Health plans cover all Medicaid covered services in the same amount, duration, and scope as Fee-For Service Medicaid. The Heritage Health plans can place appropriate limits on a service based on medical necessity or utilization control.” Checked October 30, 2026.
  96. Nebraska Medicaid. Nebraska Medicaid Provider Manual (Division of Medicaid and Long-Term Care, August 2026). “MCO: MCO refers to Managed Care Organization. In Nebraska, the three Medicaid MCOs provide care coordination for physical health, behavioral health, dental, and pharmacy programs.” Checked October 30, 2026.
  97. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 482, Chapter 2, Member Participation and Enrollment (effective September 27, 2021). Checked October 30, 2026.
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    “Unless excluded, the following clients are required to participate as members in Nebraska Medicaid managed care program for physical health, behavioral health, and pharmacy benefits: (A) Families, children, and pregnant women eligible for Medicaid under Section 1931 of the federal Social Security Act, as amended (“Section 1931”), or related coverage groups. (B) Members who are eligible for Medicaid due to blindness or disability ...”
  98. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 482, Chapter 2, Member Participation and Enrollment (effective September 27, 2021). Checked October 30, 2026.
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    “Medicaid coverage for clients excluded from participation in managed care or Dental Benefits Manager remains on a fee-for-service basis for services they are eligible for. Excluded clients cannot voluntarily enroll in managed care or the Dental Benefits Manager.”
  99. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 482, Chapter 2, Member Participation and Enrollment (effective September 27, 2021). Checked October 30, 2026.
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    “The following clients are excluded from the Nebraska Medicaid managed care program: (A) Non-Citizens eligible under the Emergency Medical Services Assistance (EMSA) for non-citizens program; (B) Clients who have excess income or who are required to pay a premium, and are intermittently eligible; (C) Clients who have received a disenrollment or waiver of enrollment; (D) Clients in the Program for All-Inclusive Care for the Elderly; (E) Clients with Medicare coverage where Medicaid only pays co-insurance and deductibles; and (F) Inmates of public institutions.”
  100. Nebraska Medicaid. Medicaid Provider Rates and Fee Schedules. Checked October 30, 2026.
  101. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 14, Occupational and Physical Therapy Services (effective June 28, 2026). Checked October 30, 2026.
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    “The provider must provide the following information when submitting a claim for occupational therapy (OT) or physical therapy (PT) services: (A) The date of illness or injury onset; (B) The date the occupational therapy (OT) or physical therapy (PT) plan established; (C) The date occupational therapy (OT) or physical therapy (PT) services started; and (D) The number of occupational therapy (OT) or physical therapy (PT) visits from onset.”
  102. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 14, Occupational and Physical Therapy Services (effective June 28, 2026). Checked October 30, 2026.
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    “Nebraska Medicaid does not enroll occupational therapy assistants (OTA) or physical therapy assistants (PTA) as providers. Services provided by an occupational therapy assistant (OTA) are covered by Nebraska Medicaid when all requirements of this chapter are met.”
  103. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 14, Occupational and Physical Therapy Services (effective June 28, 2026). “The provider or the provider’s authorized agent must submit the provider’s usual and customary charge for each procedure code listed on the claim.” Checked October 30, 2026.
  104. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 3, Payment for Medicaid Services (effective June 6, 2022). “(iii) No more than 6 months have elapsed from the date of service when the claim is received by the Department (see 471 NAC 3-002.01A for exceptions) ...” Checked October 30, 2026.
  105. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 23, Speech Pathology and Audiology Services (effective June 28, 2026). Checked October 30, 2026.
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    “The provider must list the following information when submitting a claim for speech-language pathology or audiology services: (1) The date of illness or injury onset; (2) The date speech-language pathology or audiology plan was established; (3) The date speech-language pathology or audiology services started; and (4) The number of speech-language pathology or audiology visits from onset.”
  106. Nebraska Medicaid. Nebraska Medicaid Provider Manual (Division of Medicaid and Long-Term Care, August 2026). Checked October 30, 2026.
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    “When billing for services provided to beneficiaries who are enrolled through the Heritage Health MCOs and Dual Eligible Special Needs Plans (DSNPs), providers should refer to the provider manual(s) and billing guidance of the MCO(s) which they’re enrolled with and bill according to their contract with the MCO.”
  107. Nebraska Medicaid. Medicaid Provider School-Based Services. “Public schools may receive Medicaid funds for some health services provided to students at school. The services must be medically necessary, the student must be eligible for Medicaid and special education and services must be included in their IEP or IFSP.” Checked October 30, 2026.
  108. Nebraska Medicaid. Medicaid Provider School-Based Services. “The eight services currently covered are: Occupational Therapy, Physical Therapy and Speech-Language Therapy, Nursing, Mental Health, Personal Care, Vision, and Transportation.” Checked October 30, 2026.
  109. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 25, School-Based Services (effective October 4, 2020). Checked October 30, 2026.
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    “When indicated in a child’s Individual Education Plan (IEP) or Individualized Family Service Plan (IFSP), the following are covered services within school-based services. 004.02(A) DIRECT SERVICES. Direct services that are available in the schools include: (i) Physical therapy, occupational therapy, and speech pathology audiology services ...”
  110. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 47, Telehealth (effective January 20, 2025). Checked October 30, 2026.
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    “All services provided via telehealth must be medically necessary, clinically appropriate, and in compliance with any applicable requirements within Title 471 of the Nebraska Administrative Code (NAC). ... Services requiring hands-on care or in-person contact between the client and provider are not covered if provided via telehealth. ... Services maintain the same limitations whether provided in-person or via telehealth, unless otherwise stated within this chapter.”
  111. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 47, Telehealth (effective January 20, 2025). “Payment for services provided via telehealth is only available for those services specifically indicated as telehealth eligible services in the fee schedule.” Checked October 30, 2026.
  112. Nebraska Legislature. Nebraska Revised Statutes, section 71-8506, Medical assistance program; reimbursement; requirements. Checked October 30, 2026.
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    “(2) The reimbursement rate for a telehealth consultation shall, as a minimum, be set at the same rate as the medical assistance program rate for a comparable in-person consultation, and the rate shall not depend on the distance between the health care practitioner and the patient.”
  113. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 47, Telehealth (effective January 20, 2025). “For services delivered via telehealth to Nebraska Medicaid clients when the provider or the client, or both, is located outside of Nebraska, providers must be enrolled with Nebraska Medicaid and appropriately licensed.” Checked October 30, 2026.
  114. Nebraska Legislature. Nebraska Revised Statutes, section 71-8503, Terms, defined. “(2) Health care practitioner means a Nebraska medicaid-enrolled provider who is licensed, registered, or certified to practice in this state by the department ...” Checked October 30, 2026.
  115. Nebraska Legislature. Nebraska Revised Statutes, section 71-8505, Written information; signed statement or verbal consent; requirements. Checked October 30, 2026.
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    “(1) Prior to an initial telehealth consultation under section 71-8506, a health care practitioner who delivers a health care service to a patient through telehealth shall ensure that the following written information is provided to the patient: (a) A statement that the patient retains the option to refuse the telehealth consultation at any time without affecting the patient’s right to future care or treatment and without risking the loss or withdrawal of any program benefits to which the patient would otherwise be entitled; ... (2) The patient shall sign a statement prior to or during an initial telehealth consultation, or give verbal consent during the telehealth consultation, indicating that the patient understands the written information provided pursuant to subsection (1) of this section and that this information has been discussed with the health care practitioner or the practitioner’s designee.”
  116. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 471, Chapter 47, Telehealth (effective January 20, 2025). Checked October 30, 2026.
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    “Clients may provide verbal rather than written consent during initial telehealth consultations. The client must confirm that they understand the information contained in the written consent form. A signed statement must be collected from the client within ten days of the service being provided and added to the client’s medical record.”
  117. Nebraska Legislature. Nebraska Revised Statutes, section 44-312, Telehealth and telemonitoring services covered under policy, certificate, contract, or plan; insurer; duties; reimbursement rate; requirements. Checked October 30, 2026.
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    “(4) Except as otherwise provided in section 44-793, the reimbursement rate for any telehealth service shall, at a minimum, be the same as a comparable in-person health care service if the licensed provider providing the telehealth service also provides in-person health care services at a physical location in Nebraska or is employed by or holds medical staff privileges at a licensed facility in Nebraska and such facility provides in-person health care services in Nebraska.”
  118. Nebraska Legislature. Nebraska Revised Statutes, section 44-312, Telehealth and telemonitoring services covered under policy, certificate, contract, or plan; insurer; duties; reimbursement rate; requirements. Checked October 30, 2026.
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    “(2) Any insurer offering (a) any individual or group sickness and accident insurance policy, certificate, or subscriber contract delivered, issued for delivery, or renewed in this state, (b) any hospital, medical, or surgical expense-incurred policy, except for policies that provide coverage for a specified disease or other limited-benefit coverage, or (c) any self-funded employee benefit plan to the extent not preempted by federal law, shall provide upon request to a policyholder, certificate holder, or health care provider a description of the telehealth and telemonitoring services covered under the relevant policy, certificate, contract, or plan.”
  119. Nebraska Department of Revenue. Register Your New Business Online. Checked October 30, 2026.
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    “This online application is for registering businesses that do not already have a Nebraska Tax ID Number, not for adding additional tax programs by businesses that are already registered for one or more tax programs in Nebraska. If you need to add sales and use tax collection to your existing Nebraska ID Number you will need to submit a Form 20, Nebraska Tax Application to the Nebraska Department of Revenue by mail or fax.”
  120. Nebraska Department of Revenue. Nebraska Sales and Use Tax FAQs. “What services are taxed? Several specific services and labor charges are taxed.” Checked October 30, 2026.
  121. Nebraska Legislature. Nebraska Revised Statutes, section 77-2701.16, Gross receipts, defined. Checked October 30, 2026.
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    “(4) Gross receipts for providing a service means: (a) The gross income received for building cleaning and maintenance, pest control, and security; (b) The gross income received for motor vehicle washing, waxing, towing, and painting; (c) The gross income received for computer software training; (d) The gross income received for installing and applying tangible personal property if the sale of the property is subject to tax. ... (e) The gross income received for services of recreational vehicle parks; (f) The gross income received for labor for repair or maintenance services performed with regard to tangible personal property the sale of which would be subject to sales and use taxes, excluding motor vehicles, except as otherwise provided in section 77-2704.26 or 77-2704.50; (g) The gross income received for animal specialty services except (i) veterinary services, (ii) specialty services performed on livestock as defined in section 54-183, and (iii) animal grooming performed by a licensed veterinarian or a licensed veterinary technician in conjunction with medical treatment; and (h) The gross income received for detective services.”
  122. Nebraska Legislature. Nebraska Revised Statutes, section 77-2704.09, Insulin; prescription drugs; mobility enhancing equipment; medical equipment; exemptions. Checked October 30, 2026.
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    “(1) Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of (a) insulin, (b) mobility enhancing equipment and drugs, not including over-the-counter drugs, when sold for a patient’s use under a prescription, and (c) the following when sold for a patient’s use under a prescription and which are of the type eligible for coverage under the medical assistance program established pursuant to the Medical Assistance Act: Durable medical equipment; home medical supplies; prosthetic devices; oxygen; and oxygen equipment.”
  123. Nebraska Legislature. Nebraska Revised Statutes, section 48-106, Employer; coverage of act; excepted occupations; election to provide compensation. Checked October 30, 2026.
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    “(1) The Nebraska Workers’ Compensation Act shall apply to the State of Nebraska, to every governmental agency created by the state, and, except as provided in this section, to every resident employer in this state and nonresident employer performing work in this state who employs one or more employees in the regular trade, business, profession, or vocation of such employer.”
  124. Nebraska Legislature. Nebraska Revised Statutes, section 48-145, Employers; compensation insurance required; exceptions; effect of failure to comply; self-insurer; payments required; deposit with State Treasurer. Checked October 30, 2026.
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    “(1) Every employer in the occupations described in section 48-106, except the State of Nebraska and any governmental agency created by the state, shall either (a) insure and keep insured its liability under such act in some corporation, association, or organization authorized and licensed to transact the business of workers’ compensation insurance in this state, ... or (d) with approval of the Nebraska Workers’ Compensation Court, self-insure its workers’ compensation liability.”
  125. 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.”.
  126. 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.”.
  127. Nebraska Legislature. Nebraska Revised Statutes, section 38-179, Disciplinary actions; unprofessional conduct, defined. Checked October 30, 2026.
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    “For purposes of section 38-178, unprofessional conduct means any departure from or failure to conform to the standards of acceptable and prevailing practice of a profession or the ethics of the profession, regardless of whether a person, consumer, or entity is injured, or conduct that is likely to deceive or defraud the public or is detrimental to the public interest, including, but not limited to: ... (8) Knowingly disclosing confidential information except as otherwise permitted by law; ... (10) Failure to keep and maintain adequate records of treatment or service ...”
  128. Nebraska Secretary of State, Rules and Regulations. Nebraska Administrative Code, Title 172, Chapter 137, Licensure of Physical Therapy (effective June 20, 2020). “(I) Failure to safeguard the patient’s dignity and right to privacy; (J) Failure to maintain adequate patient records; ...” Checked October 30, 2026.
  129. Nebraska Legislature. Nebraska Revised Statutes, section 71-8403, Access to medical records. Checked October 30, 2026.
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    “(2) Upon receiving a written request for a copy of the patient’s medical records under subsection (1) of this section, the provider shall furnish the person making the request a copy of such records not later than thirty days after the written request is received.”
  130. Nebraska Legislature. Nebraska Revised Statutes, section 87-803, Breach of security; investigation; notice to resident; notice to Attorney General. Checked October 30, 2026.
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    “(1) An individual or a commercial entity that conducts business in Nebraska and that owns or licenses computerized data that includes personal information about a resident of Nebraska 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 used for an unauthorized purpose. If the investigation determines that the use of information about a Nebraska resident for an unauthorized purpose has occurred or is reasonably likely to occur, the individual or commercial entity shall give notice to the affected Nebraska resident. Notice shall be made as soon as possible and without unreasonable delay, consistent with the legitimate needs of law enforcement and consistent with any measures necessary to determine the scope of the breach and to restore the reasonable integrity of the computerized data system. (2) If notice of a breach of security of the system is required by subsection (1) of this section, the individual or commercial entity shall also, not later than the time when notice is provided to the Nebraska resident, provide notice of the breach of security of the system to the Attorney General.”
  131. Nebraska Legislature. Nebraska Revised Statutes, section 28-711, Child subjected to abuse or neglect; report; contents; toll-free number. Checked October 30, 2026.
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    “(1) When any physician, any medical institution, any nurse, any school employee, any social worker, the Inspector General appointed under section 50-1805, or any other person has reasonable cause to believe that a child has been subjected to child abuse or neglect or observes such child being subjected to conditions or circumstances which reasonably would result in child abuse or neglect, he or she shall report such incident or cause a report of child abuse or neglect to be made to the proper law enforcement agency or to the department on the toll-free number established by subsection (2) of this section.”
  132. Nebraska Legislature. Nebraska Revised Statutes, section 28-372, Report of abuse, neglect, or exploitation; required; contents; notification; toll-free number established. Checked October 30, 2026.
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    “(1) When any physician, psychologist, physician assistant, nurse, nurse aide, other medical, developmental disability, or mental health professional, law enforcement personnel, caregiver or employee of a caregiver, operator or employee of a sheltered workshop, owner, operator, or employee of any facility licensed by the department, or human services professional or paraprofessional not including a member of the clergy has reasonable cause to believe that a vulnerable adult has been subjected to abuse, neglect, or exploitation or observes such adult being subjected to conditions or circumstances which reasonably would result in abuse, neglect, or exploitation, he or she shall report the incident or cause a report to be made to the appropriate law enforcement agency or to the department.”
  133. Nebraska Legislature. Nebraska Revised Statutes, section 44-7,106, Coverage for screening, diagnosis, and treatment of autism spectrum disorder; requirements. Checked October 30, 2026.
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    “(2) Notwithstanding section 44-3,131, (a) any individual or group sickness and accident insurance policy or subscriber contract delivered, issued for delivery, or renewed in this state and any hospital, medical, or surgical expense-incurred policy, except for policies that provide coverage for a specified disease or other limited-benefit coverage, and (b) any self-funded employee benefit plan to the extent not preempted by federal law, including any such plan provided for employees of the State of Nebraska, shall provide coverage for the screening, diagnosis, and treatment of an autism spectrum disorder in an individual under twenty-one years of age.”
  134. Nebraska Legislature. Nebraska Revised Statutes, section 44-7,106, Coverage for screening, diagnosis, and treatment of autism spectrum disorder; requirements. “(h) Therapeutic care means a service provided by a licensed speech-language pathologist, occupational therapist, or physical therapist; ...” Checked October 30, 2026.
  135. Nebraska Legislature. Nebraska Revised Statutes, section 44-7,106, Coverage for screening, diagnosis, and treatment of autism spectrum disorder; requirements. Checked October 30, 2026.
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    “(3) Except as provided in subsection (4) of this section, coverage for an autism spectrum disorder shall not be subject to any limits on the number of visits an individual may make for treatment of an autism spectrum disorder, nor shall such coverage be subject to dollar limits, deductibles, copayments, or coinsurance provisions that are less favorable to an insured than the equivalent provisions that apply to a general physical illness under the policy. (4) Coverage for behavioral health treatment, including applied behavior analysis, shall be subject to a maximum benefit of twenty-five hours per week until the insured reaches twenty-one years of age.”
  136. Nebraska Legislature. Nebraska Revised Statutes, section 44-7,106, Coverage for screening, diagnosis, and treatment of autism spectrum disorder; requirements. Checked October 30, 2026.
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    “Nothing in this subsection applies to non-grandfathered plans in the individual and small group markets that are required to include essential health benefits under the federal Patient Protection and Affordable Care Act or to medicare supplement, accident-only, specified disease, hospital indemnity, disability income, long-term care, or other limited benefit hospital insurance policies.”
  137. 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.
  138. APTA Nebraska. APTA Nebraska (the state association's site). Checked October 30, 2026.
  139. the Nebraska Occupational Therapy Association. the Nebraska Occupational Therapy Association (the state association's site). Checked October 30, 2026.
  140. the Nebraska Speech-Language-Hearing Association (NSLHA). the Nebraska Speech-Language-Hearing Association (NSLHA) (the state association's site). Checked October 30, 2026.
  141. DrSensory. Occupational therapy clinics in Nebraska, 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.
  142. 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 Nebraska, not legal, compliance, billing or financial advice. Rules change; the clinic confirms each with its source before acting on it.