As noted above, the actual incident-to rule is found in the Social Security Act and implementing regulations and as such, is applicable to Medicare, Tri-Care, and absent contrary guidance in a state Medicaid plan's reimbursement rules, is applicable to Medicaid as well. Workers compensation, whose reimbursement rules are established in cost-containment provisions of the state worker's compensation act, may have their own rule, incorporate the Medicare rule expressly, incorporate the Medicare rule impliedly based on adoption of the Medicare fee schedule although I should point out that in some states they adopt the fee schedule but expressly do not adopt the Medicare reimbursement rules. Bottom line, research your state workers compensation statute and regulations for an answer to your question. I have evaluated these rules in about 29 states so far, what state are you in?