What is the rule when billing physical therapy codes 97140, 97112 and 97530 on the same day? I have appended modifier 59 to the 97140 but they are still not paying that code. The reasoning is " the CPT code 97140 cannot be processed because your facility has met the 2 unique therapy codes cap per day per MA state guidelines". These are on a workers comp patient. Thanks for any help you can give me.