As you are likely aware, there are requirements related to modifier 59 when you are utilizing the codes 97124 (therapeutic massage) and 97140 (manual therapy), or 97112 (neuromuscular re-education). Per the Correct Coding Initiative Edits (CCI Edits), "Physical medicine and rehabilitation services described by CPT codes 97112, 97124, and 97140 are not separately reportable when performed in a spinal region undergoing chiropractic manipulative treatment (CMT). 

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