From my understanding, don't use the 97026, that is light therapy. There is a difference between light therapy and low-level laser (cold laser) therapy. I am still learning about the low-level laser therapy, but I know not to use the 97026. Use the 97039. Some payers want the 97039 and some want the S8948.
Addition to my previous note above:
If you have received April 2010 Coding edge issue, there is an article that talks about the laser therapy. Title is "Common Chiropractic Coding Modality Errors". 97039 is the correct code for laser therapy.
According to the article when to use S8948, "IF the carrier has adopted HCPCS Level II private payer S codes into its code set, you would instead report cold laser therapy requiring constant attendance using S8948."
Again, referencing to the article, the difference between infrared therapy vs laser therapy.
"1) Infraraed is a supervised modality, whereas laser therapy in most cases requires constant attendance.
2) Infrared is a thermal/heating modality, whereas laser is not (unless a Class IV laser is used). The thermal aspect of infrared is not part of the code description; however, CPT Assistant--although not likely controlling--clarifies that infrared is a "Modality whihc uses light and heat to rinse the tissue temperature 5 to 10 degrees centigrade inthe area of application" "
Hope this helps.