Professional service corporations are a corporate structure under state law which is comprised of a specific group of professionals, and only those who are licensed to practice the same profession may be owners of the professional service corporation.  In Washington, professionals licensed to provide a particular health care service may form and practice through a professional health service corporation or professional limited liability company.  Additionally, a group of professionals licensed to practice a number of different health care services may combine to form and practice their services through a single professional service corporation or professional limited liability company.  However, they may engage only in the health care services for which they are licensed. 

Occupational therapists and physical therapists are licensed by the Department of Health to provide occupational therapy and physical therapy respectively.  These professions are authorized to own stock in and jointly form or practice through a single professional service corporation or professional limited liability company for the sole purpose of providing professional services within their respective scope of practice.  Physical therapists and occupational therapists are not permitted to join a professional service corporation with other health care professions. 

Physical therapists and occupational therapists may own stock in and render their individual professional services through a professional service corporation with other health care professionals.