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    v1.0.30
    OpenPayerBilling CodesTemporary National Codes (Non-Medicare)HCPCS hcpcs-level-ii-s8940-equestrian-hippotherapy-per-session
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    HCPCS Level II S8940: Equestrian/Hippotherapy, Per Session

    HCPCS Level II code S8940 describes equestrian/hippotherapy provided per session, a therapeutic service using horseback movement to address neuromotor, sensory, and functional goals; the service type is hippotherapy/therapeutic horseback session and the typical site of service is an equestrian facility or therapy center offering hippotherapy.

    For related coverage guidance, see recent payer policy updates: Ambulance and Medical Transport Services (Ground, Air and Water) Corporate Medical Policy, Emergency Air/Water Ambulance Services Medical Guideline, Non-Emergent Ambulance Services.

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    Clinical & Coding Specifications

    Clinical Context

    A child with cerebral palsy presents to a multidisciplinary rehabilitation program for hippotherapy. The patient has spastic diplegia with impaired trunk control, decreased balance, and asymmetric gait. The referring pediatric physiatrist orders therapeutic equestrian sessions to improve postural control, balance, and functional mobility. A credentialed therapist (physical therapist, occupational therapist, or speech-language pathologist with hippotherapy training) conducts an initial evaluation on the therapy farm site, documents baseline mobility and goals, and then delivers supervised S8940 sessions on a therapy horse in 30- to 45-minute increments. Each session includes gait and postural activities, graded sensory input from the horse’s movement, and functional task practice. Progress is documented in the medical record, goals are reassessed every 4–8 weeks, and communication occurs with the referring clinician regarding outcomes. Typical site of service is an accredited equestrian therapy center or therapeutic riding facility with appropriate medical and safety oversight.

    Related CPT Codes

    CPT CodeDescriptionRelationship to This Procedure
    97110Therapeutic exercises to develop strength and endurance, balance, coordination, and range of motionOften billed by therapists for therapeutic activities that may be performed off-horse or as complementary in-clinic sessions supporting S8940.
    97112Neuromuscular reeducation of movement, balance, coordination, kinesthetic sense, posture, and proprioceptionCommonly used for targeted reeducation goals that overlap with hippotherapy objectives and may be billed during facility-based therapy sessions.
    97116Gait training (includes stair climbing)Billed for focused gait training performed in clinic or community settings as adjunct to on-horse work.
    97530Therapeutic activities, direct (one-on-one) patient contact by the providerUsed for functional task practice and ADL-focused activities that complement hippotherapy goals.
    97533Sensory integrative techniques to enhance sensory processing and promote adaptive responsesSometimes billed when documented sensory integration interventions are performed in conjunction with equine movement.
    96127Brief emotional/behavioral assessment (e.g., depression inventory, attention)May be used when brief standardized assessments are performed as part of baseline or progress evaluation related to hippotherapy outcomes.

    Related Modifiers

    8 rows

    ModifierDescriptionWhen to Use
    22Modifier –22 (Increased Procedural Services) is used when a reported procedure is substantially more extensive than normally required. The CPT Manual and CMS state it may be appended only when the…- When to use: Append modifier -22 to a procedural CPT code when the service performed is substantially more extensive than the usual service described by that code — i.e., the procedure required…
    23Modifier -23 (Unusual Anesthesia) is used on anesthesia service CPT codes when a procedure that normally requires no anesthesia or only local anesthesia must be performed under general anesthesia…- Use modifier -23 only on anesthesia CPT codes (00100–01999) when a procedure that normally requires no anesthesia or only local anesthesia must be performed under general anesthesia because of…
    52Modifier ‑52 (Reduced Services) indicates that a service or procedure was partially reduced or omitted at the provider’s discretion, allowing reporting of the basic procedure number with a qualifier…- Use modifier -52 when a physician or qualified health professional electively reduces or omits part of a procedure or service (for example, performing fewer required views or omitting a portion of…
    53Modifier 53 (Discontinued Procedure) signals that a surgical or diagnostic service was begun by the physician but terminated because of extenuating circumstances that threatened the patient’s…- Use modifier -53 when a physician/qualified healthcare professional has started a surgical or diagnostic procedure (e.g., anesthesia administered, incision or scope insertion) and then discontinues…
    54Modifier ‑54 (“Surgical care only”) is appended to a CPT surgical procedure when the reporting surgeon performs the intraoperative (surgical) component but does not furnish the preoperative and/or…- Use modifier -54 when the reporting surgeon provided only the intraoperative (surgical) component of a procedure and preoperative and/or postoperative management has been or will be provided by…
    55Modifier –55 indicates the billing provider furnished only postoperative management for a procedure that has a global surgical period. According to AAPC, this modifier is appended to the same CPT…- Use modifier -55 when billing the same CPT surgical code that has a 10- or 90-day global period and you, as a provider other than the original surgeon, furnished ONLY postoperative management (no…
    56Modifier ‑56 indicates the reporting provider furnished only the preoperative management for a surgical procedure and did not perform the intraoperative or postoperative care. It is used in…- Use Modifier -56 when a provider performs only the preoperative management in a split‑care situation (one physician manages preop care while a different physician performs the intraoperative…
    62Modifier 62 indicates that two surgeons function as co‑surgeons, each performing distinct parts of the same primary surgical procedure. It is appended to the primary procedure code (and any…- Use modifier -62 when two surgeons act as co‑surgeons (both primary surgeons) on a single definitive primary procedure, each performing distinct parts of the same surgical procedure (append -62 to…

    Related Provider Taxonomies

    8 rows

    Taxonomy Code
    225100000X
    225200000X
    231H00000X
    208000000X
    364SE1400X
    261QC1800X
    1223X0400X
    2471Q0001X

    Related Payer Policy Updates

    Specialty: Emergency & Medical Transportation1 / 3

    10 rows

    PolicyPayerEffective Date
    Ambulance and Medical Transport Services (Ground, Air and Water) Corporate Medical Policybcbsvermont2026-10-01
    Emergency Air/Water Ambulance Services Medical GuidelineWPS Health Insurance2026-10-01
    Non-Emergent Ambulance ServicesConnectiCare2026-09-11
    Fixed Wing Air Ambulance TransportCigna2026-08-15
    Air AmbulanceAmbetter Georgia2026-08-01
    Ambulance Services (for New Mexico Only)UnitedHealthcare2026-08-01
    Ambulance Services (for Tennessee Only)UnitedHealthcare2026-08-01
    Clinical Policy: Air AmbulanceAmbetter Nevada2026-08-01
    Air AmbulanceCentene2026-08-01
    Clinical Policy: Air AmbulanceArizona Complete Health2026-08-01

    Related Codes

    HCPCS-LEVEL-II-S2152-SOLID-ORGAN-TRANSPLANTATION-GLOBAL-CARE

    HCPCS Level II S2152: Solid Organ Procurement and Transplantation

    HCPCS-LEVEL-II-S2266-INDUCED-ABORTION-29-TO-31-WEEKS

    HCPCS Level II S2266: Induced Abortion, 29 to 31 Weeks

    HCPCS-LEVEL-II-S3630-EOSINOPHIL-COUNT-BLOOD-DIRECT

    HCPCS Level II S3630: Eosinophil Count, Blood, Direct

    HCPCS-LEVEL-II-S4017-INCOMPLETE-ART-CYCLE-CANCELLED-PRIOR-TO-STIMULATION

    HCPCS Level II S4017: Incomplete Cycle — Cancelled Prior to Stimulation

    HCPCS-LEVEL-II-S8055-ULTRASOUND-GUIDANCE-MULTIFETAL-REDUCTION-TC

    HCPCS Level II S8055: Ultrasound Guidance for Multifetal Pregnancy Reduction

    HCPCS-LEVEL-II-S9024-PARANASAL-SINUS-ULTRASOUND

    HCPCS Level II S9024: Paranasal Sinus Ultrasound

    HCPCS-LEVEL-II-S9366-HOME-TPN-1-2L-PER-DAY-HOME-INFUSION

    HCPCS Level II S9366: Home Infusion TPN, 1–2 L/day

    HCPCS-LEVEL-II-S9446-GROUP-PATIENT-EDUCATION-NON-PHYSICIAN

    HCPCS S9446: Patient Education, Non-Physician Provider, Group, Per Session

    HCPCS-LEVEL-II-S9451-EXERCISE-CLASS-NON-PHYSICIAN-SESSION

    HCPCS S9451: Exercise Classes, Non-Physician Provider, Per Session

    HCPCS-LEVEL-II-S9476-VESTIBULAR-REHABILITATION-PROGRAM-NON-PHYSICIAN-PER-DIEM

    HCPCS Level II S9476: Vestibular Rehabilitation Program, Per Diem

    Showing 1–10 of 532

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    Frequently Asked Questions

    References

    1. 1.CPT® Codes and Descriptions. AAPC. Retrieved Aug 11, 2026.Maintains the CPT code set's official descriptions and guidelines, licensed from the American Medical Association, used as the definitional source for CPT codes on this page.
    2. 2.HCPCS Quarterly Update. Centers for Medicare & Medicaid Services (CMS). Retrieved Aug 11, 2026.CMS's quarterly release of HCPCS Level II codes and short/long descriptors, the source for HCPCS code definitions and update history.
    3. 3.ICD-10-CM Full Code List. Centers for Medicare & Medicaid Services (CMS). Retrieved Aug 11, 2026.CMS's complete ICD-10-CM diagnosis code list, used to cross-reference diagnosis codes associated with this procedure or service.
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