2. If a PT provides services “incident to” for a physician, does that mean the Board’s rules do not apply?

No.  Medicare’s “incident to” rules do not change the way PTs must perform and document their services.  Medicare will reimburse the physician for the provision of services by non-licensed personnel under the “incident to” rule.  It means that the physician is totally responsible for the services provided by those individuals.  However, a licensed professional, in this case a PT, must meet all of the requirements of their license regardless of the way their services are billed.