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In this section, we propose to modify the definition of attribution-eligible beneficiary to include any beneficiary who has received a covered professional service (section 1833(z)(3)(A) of the Act

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and ( 3 ) If applicable, multiply the sum calculated in paragraph (d)(1)(i)(B)( 2 ) of this section by a scaling factor to compute the payment differential between the HCPCS or CPT code that was improperly billed and a CMS-identified alternate code

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