CPT code 36005: Venography injection, extremity veins2026 Medicare rate & RVUs in Iowa
Reports contrast injection into an extremity vein for venography, including the needle or catheter introduction used to deliver the contrast.
In Iowa, Medicare pays $223.58 for 36005 in the office and $38.07 when it’s performed in a hospital or facility.
Check a contract rate as a % of Medicare · 36005 nationwide
Medicare allowed amount for participating (non-QP) physicians, before deductible, coinsurance and claim adjustments. Not a patient’s bill or a hospital charge.
On this page 11 sections
What 36005 covers
A clinician injects contrast into a peripheral vein to opacify the veins of an arm or leg for venographic imaging. The service includes introducing the needle or catheter used for the injection. It is typically performed by a radiologist, interventional radiologist, or other clinician conducting the venographic study in an imaging department, hospital, or office-based setting. The imaging and its interpretation are represented by the applicable radiology service rather than by this injection code alone.
Report 36005 for the extremity-vein contrast injection, not for routine venous access or catheter placement alone. Documentation should identify the extremity studied and support the injection for venography. CMS assigns a 0-day global period, so same-day preoperative and postoperative care is included. With multiple procedures in one session, the highest-valued procedure is paid in full and other procedures are reduced to 50%. For bilateral performance, modifier 50 is paid at 150%. An assistant at surgery is paid only when medical necessity is documented; co-surgeons and team surgery are not permitted.
This summary was written with AI assistance from CMS physician fee schedule data and checked against the CMS billing rules shown here. Rates on this page come directly from CMS files.
How Iowa compares for 36005
Across 109 of 109 payment localities, the office rate for 36005 runs from $212.56 in Arkansas to $337.41 in San Benito County, CA. Iowa pays $223.58. The RVUs are the same everywhere; the geographic indexes change the dollars.
- Iowa · this page$223.58
- Los Angeles, CA · California$282.05+$58.47
- Washington, DC area · District of Columbia$283.82+$60.24
- Miami, FL · Florida$261.20+$37.62
- Chicago, IL · Illinois$252.67+$29.09
- Manhattan, NY · New York$283.32+$59.74
- Alaska · Alaska$271.15+$47.57
Other areas in Iowa first, then benchmark localities. Bars start at $0.
Every other payment area
| Payment locality | Office | Facility |
|---|---|---|
| AlabamaAlabama | $216.16 | $38.76 |
| ArkansasArkansas | $212.56 | $38.41 |
| ArizonaArizona | $237.27 | $40.82 |
| Bakersfield, CACalifornia | $262.97 | $40.76 |
| Chico, CACalifornia | $262.52 | $40.31 |
| El Centro, CACalifornia | $262.55 | $40.34 |
| Fresno, CACalifornia | $262.52 | $40.31 |
| Hanford, CACalifornia | $262.52 | $40.31 |
| Madera, CACalifornia | $262.52 | $40.31 |
| Merced, CACalifornia | $262.52 | $40.31 |
| Modesto, CACalifornia | $262.52 | $40.31 |
| Napa, CACalifornia | $309.99 | $42.78 |
| Oxnard, CACalifornia | $281.22 | $41.58 |
| Redding, CACalifornia | $262.52 | $40.31 |
| Rest of CaliforniaCalifornia | $262.52 | $40.31 |
| Riverside, CACalifornia | $264.24 | $42.04 |
| Sacramento, CACalifornia | $277.05 | $41.26 |
| Salinas, CACalifornia | $276.06 | $41.08 |
| San Diego, CACalifornia | $283.76 | $41.28 |
| Marin County, CACalifornia | $329.87 | $44.00 |
| San Francisco, CACalifornia | $329.69 | $43.82 |
| San Benito County, CACalifornia | $337.41 | $45.05 |
| Santa Clara County, CACalifornia | $336.66 | $44.31 |
| San Luis Obispo, CACalifornia | $271.47 | $40.54 |
| Santa Cruz, CACalifornia | $287.41 | $41.07 |
| Santa Maria, CACalifornia | $277.43 | $41.03 |
| Santa Rosa, CACalifornia | $290.39 | $41.42 |
| Stockton, CACalifornia | $262.52 | $40.31 |
| Vallejo, CACalifornia | $309.73 | $42.52 |
| Visalia, CACalifornia | $262.52 | $40.31 |
| Yuba City, CACalifornia | $262.52 | $40.31 |
| ColoradoColorado | $257.01 | $41.30 |
| ConnecticutConnecticut | $262.26 | $43.91 |
| DelawareDelaware | $241.61 | $41.30 |
| Fort Lauderdale, FLFlorida | $251.52 | $46.14 |
| Rest of FloridaFlorida | $238.03 | $44.20 |
| Atlanta, GAGeorgia | $248.99 | $43.00 |
| Rest of GeorgiaGeorgia | $223.05 | $42.20 |
| Hawaii, Guam, HIHawaii | $270.75 | $40.23 |
| IdahoIdaho | $225.03 | $38.51 |
| East St. Louis, ILIllinois | $233.27 | $46.74 |
| Rest of IllinoisIllinois | $229.40 | $44.29 |
| Suburban Chicago, ILIllinois | $254.46 | $46.24 |
| IndianaIndiana | $226.56 | $38.61 |
| KansasKansas | $221.87 | $38.59 |
| KentuckyKentucky | $220.94 | $40.70 |
| New Orleans, LALouisiana | $232.94 | $42.16 |
| Rest of LouisianaLouisiana | $220.34 | $40.91 |
| Metropolitan Boston, MAMassachusetts | $285.55 | $43.47 |
| Rest of MassachusettsMassachusetts | $254.94 | $41.45 |
| Baltimore area, MDMaryland | $261.45 | $43.90 |
| Rest of MarylandMaryland | $246.86 | $41.69 |
| Rest of MaineMaine | $225.83 | $39.30 |
| Southern Maine, MEMaine | $240.65 | $39.73 |
| Detroit, MIMichigan | $240.88 | $45.23 |
| Rest of MichiganMichigan | $227.08 | $41.98 |
| MinnesotaMinnesota | $246.77 | $38.14 |
| Metropolitan Kansas City, MOMissouri | $231.68 | $41.30 |
| Metropolitan St. Louis, MOMissouri | $234.52 | $41.51 |
| Rest of MissouriMissouri | $215.64 | $40.87 |
| MississippiMississippi | $214.18 | $39.61 |
| MontanaMontana | $244.48 | $41.74 |
| North CarolinaNorth Carolina | $228.62 | $39.46 |
| North DakotaNorth Dakota | $241.32 | $38.58 |
| NebraskaNebraska | $225.15 | $38.02 |
| New HampshireNew Hampshire | $252.36 | $41.30 |
| Northern New JerseyNew Jersey | $280.11 | $44.93 |
| Rest of New JerseyNew Jersey | $265.40 | $44.00 |
| New MexicoNew Mexico | $228.30 | $42.38 |
| NevadaNevada | $243.81 | $40.86 |
| NYC suburbs and Long Island, NYNew York | $290.39 | $49.33 |
| Poughkeepsie and northern NYC suburbs, NYNew York | $266.78 | $44.78 |
| Queens, NYNew York | $286.72 | $47.07 |
| Rest of New YorkNew York | $232.50 | $39.90 |
| OhioOhio | $226.43 | $41.33 |
| OklahomaOklahoma | $221.04 | $39.99 |
| Portland, OROregon | $266.72 | $41.47 |
| Rest of OregonOregon | $242.08 | $40.14 |
| Metropolitan Philadelphia, PAPennsylvania | $254.62 | $43.56 |
| Rest of PennsylvaniaPennsylvania | $227.14 | $41.02 |
| Puerto RicoPuerto Rico | $246.70 | $41.73 |
| Rhode IslandRhode Island | $251.37 | $41.94 |
| South CarolinaSouth Carolina | $227.88 | $40.54 |
| South DakotaSouth Dakota | $240.95 | $38.20 |
| TennesseeTennessee | $223.08 | $38.79 |
| Austin, TXTexas | $256.02 | $41.51 |
| Beaumont, TXTexas | $225.39 | $40.89 |
| Brazoria, TXTexas | $241.69 | $40.78 |
| Dallas, TXTexas | $243.18 | $41.25 |
| Fort Worth, TXTexas | $241.17 | $41.27 |
| Galveston, TXTexas | $242.37 | $41.04 |
| Houston, TXTexas | $245.30 | $43.97 |
| Rest of TexasTexas | $233.36 | $40.96 |
| UtahUtah | $231.46 | $40.89 |
| VirginiaVirginia | $239.39 | $40.09 |
| Virgin Islands, VIUnited States Virgin Islands | $246.70 | $41.73 |
| VermontVermont | $239.77 | $39.06 |
| Rest of WashingtonWashington | $254.65 | $41.16 |
| King County, WAWashington | $292.31 | $43.54 |
| WisconsinWisconsin | $232.06 | $37.83 |
| West VirginiaWest Virginia | $219.54 | $43.35 |
| WyomingWyoming | $243.11 | $40.36 |
36005 rates by state
Office rate range in each state. Select a state to see its payment localities.
Explore a state
Local rates. Clear comparisons.
Hover or focus a tile to see its rate range. Select it to open the state’s fee schedule.
$212.56
$299.97
Color shows the midpoint of each state’s locality range.
View every state and territory as a table
| State / territory | Office rate range | Localities |
|---|---|---|
| AK | $271.15 | 1 |
| AL | $216.16 | 1 |
| AR | $212.56 | 1 |
| AZ | $237.27 | 1 |
| CA | $262.52–$337.41 | 29 |
| CO | $257.01 | 1 |
| CT | $262.26 | 1 |
| DC | $283.82 | 1 |
| DE | $241.61 | 1 |
| FL | $238.03–$261.20 | 3 |
| GA | $223.05–$248.99 | 2 |
| GU | $270.75 | 1 |
| HI | $270.75 | 1 |
| IA | $223.58 | 1 |
| ID | $225.03 | 1 |
| IL | $229.40–$254.46 | 4 |
| IN | $226.56 | 1 |
| KS | $221.87 | 1 |
| KY | $220.94 | 1 |
| LA | $220.34–$232.94 | 2 |
| MA | $254.94–$285.55 | 2 |
| MD | $246.86–$283.82 | 3 |
| ME | $225.83–$240.65 | 2 |
| MI | $227.08–$240.88 | 2 |
| MN | $246.77 | 1 |
| MO | $215.64–$234.52 | 3 |
| MS | $214.18 | 1 |
| MT | $244.48 | 1 |
| NC | $228.62 | 1 |
| ND | $241.32 | 1 |
| NE | $225.15 | 1 |
| NH | $252.36 | 1 |
| NJ | $265.40–$280.11 | 2 |
| NM | $228.30 | 1 |
| NV | $243.81 | 1 |
| NY | $232.50–$290.39 | 5 |
| OH | $226.43 | 1 |
| OK | $221.04 | 1 |
| OR | $242.08–$266.72 | 2 |
| PA | $227.14–$254.62 | 2 |
| PR | $246.70 | 1 |
| RI | $251.37 | 1 |
| SC | $227.88 | 1 |
| SD | $240.95 | 1 |
| TN | $223.08 | 1 |
| TX | $225.39–$256.02 | 8 |
| UT | $231.46 | 1 |
| VA | $239.39–$283.82 | 2 |
| VI | $246.70 | 1 |
| VT | $239.77 | 1 |
| WA | $254.65–$292.31 | 2 |
| WI | $232.06 | 1 |
| WV | $219.54 | 1 |
| WY | $243.11 | 1 |
How the 36005 rate is calculated
Each of 36005’s three RVUs is multiplied by a geographic index (GPCI) for the payment locality, added up, and multiplied by the conversion factor. Drag the indexes or enter a ZIP to see what moves the rate.
How the rate is built · 36005
RVUs × geographic indexes × conversion factor
Work0.93
0.93 RVUs× 1.000 GPCI
Practice expense6.23
6.23 RVUs× 1.000 GPCI
Malpractice0.16
0.16 RVUs× 1.000 GPCI
Adjusted RVUs
7.3200
Conversion factor
$33.4009
Medicare rate
$244.49
Every GPCI starts at 1.000, the national rate. Enter a ZIP or drag a slider.
The exact Iowa inputs and CMS source lines
PPRRVU2026_Oct_nonQPP.csv
4,432
- Code
- 36005
- Physician work
- 0.93
- Practice expense
- 6.23
- Malpractice
- 0.16
GPCI2026.csv
53
- Locality
- Iowa
- Physician work
- 1.000
- Practice expense
- 0.915
- Malpractice
- 0.397
| Component | RVU | Locality factor | Adjusted |
|---|---|---|---|
| Physician work | 0.93 | × 1.000 | 0.9300 |
| Practice expense | 6.23 | × 0.915 | 5.7005 |
| Malpractice | 0.16 | × 0.397 | 0.0635 |
| Total RVUs | 6.6940 | ||
| Conversion factor | × 33.4009 | ||
Office rate, Iowa$223.58
Office: (0.93 × 1 + 6.23 × 0.915 + 0.16 × 0.397) × $33.4009 = $223.58
Facility: (0.93 × 1 + 0.16 × 0.915 + 0.16 × 0.397) × $33.4009 = $38.07
Payment rules and modifiers for 36005
The CMS indicators that decide how 36005 is paid alongside other services.
CMS payment indicators · 36005
Venography injection, extremity veins
| Rule | CMS value | What it means |
|---|---|---|
| Global period | 000 | Same-day global: pre- and post-op care on the day of the procedure is included. |
| Multiple procedures | 2 | Standard reduction: highest-valued procedure at 100%, others at 50%. |
| Bilateral (modifier 50) | 1 | Bilateral with modifier 50 pays 150% of the fee schedule amount. |
| Assistant at surgery (80/81/82/AS) | 0 | Not paid without supporting documentation. |
| Co-surgeons (62) | 0 | Not permitted. |
| Team surgery (66) | 0 | Not permitted. |
| Professional/technical | 0 | Physician service: no professional/technical split. |
What modifiers do to the payment
Modifier 50 · payment effect
With and without the modifier
36005 without 50 · national office
$244.49
Venography injection, extremity veins
36005-50 · Bilateral: 150%
$366.74
Both sides on one line with modifier 50 are paid at 150% of the fee schedule amount (subject to multiple-procedure rules with other procedures).
How 36005 has changed in Iowa
36005 · Office / nonfacility
$223.58
Effective 2026-10-01
The base rate is $10.04 higher than on 2025-10-01, moving from $213.54 to $223.58 (4.7%).
It is unchanged from the immediately preceding available release, effective 2026-07-01.
One bar per available release, ordered by effective date. Missing rates remain gaps. These comparisons hold the code, setting and locality identifiers constant; they do not isolate which policy or input caused a change.
What changed, release by release
January 1, 2026
RVU26A
$213.54changed to$223.58
- Conversion factor 32.3465 changed to 33.4009
- Work RVU 0.95 changed to 0.93
- Practice expense RVU 6.11 changed to 6.23
- Practice expense GPCI 0.913 changed to 0.915
- Malpractice GPCI 0.457 changed to 0.397
Held through RVU26B, RVU26C, RVU26D.
January 1, 2025
RVU25A
$227.65changed to$213.54
- Conversion factor 33.2875 changed to 32.3465
- Practice expense RVU 6.37 changed to 6.11
Held through RVU25B, RVU25C, RVU25D.
March 9, 2024
RVU24AR
$223.94changed to$227.65
- Conversion factor 32.7442 changed to 33.2875
Held through RVU24B, RVU24C, RVU24D.
January 1, 2024
RVU24A
$237.95changed to$223.94
- Conversion factor 33.8872 changed to 32.7442
- Practice expense RVU 6.59 changed to 6.37
- Malpractice RVU 0.17 changed to 0.16
- Practice expense GPCI 0.910 changed to 0.913
- Malpractice GPCI 0.441 changed to 0.457
January 1, 2023
RVU23A
$249.94changed to$237.95
- Conversion factor 34.6062 changed to 33.8872
- Practice expense RVU 6.85 changed to 6.59
- Malpractice RVU 0.14 changed to 0.17
- Practice expense GPCI 0.907 changed to 0.910
- Malpractice GPCI 0.425 changed to 0.441
Held through RVU23B, RVU23C, RVU23D.
January 1, 2022
RVU22A
$272.10changed to$249.94
- Conversion factor 34.8931 changed to 34.6062
- Practice expense RVU 7.48 changed to 6.85
- Malpractice RVU 0.15 changed to 0.14
Held through RVU22B, RVU22C, RVU22D.
January 1, 2021
RVU21A
$277.19changed to$272.10
- Conversion factor 36.0896 changed to 34.8931
- Practice expense RVU 7.36 changed to 7.48
- Malpractice RVU 0.13 changed to 0.15
- Malpractice GPCI 0.424 changed to 0.425
Held through RVU21B, RVU21C, RVU21D.
January 1, 2020
RVU20A
$286.91changed to$277.19
- Conversion factor 36.0391 changed to 36.0896
- Practice expense RVU 7.66 changed to 7.36
- Malpractice RVU 0.15 changed to 0.13
- Malpractice GPCI 0.423 changed to 0.424
Held through RVU20B, RVU20C, RVU20D.
January 1, 2019
RVU19A
$301.62changed to$286.91
- Conversion factor 35.9996 changed to 36.0391
- Practice expense RVU 8.12 changed to 7.66
Held through RVU19B, RVU19C, RVU19D.
January 1, 2018
RVU18AR1
$297.15changed to$301.62
- Conversion factor 35.8887 changed to 35.9996
- Practice expense RVU 8.05 changed to 8.12
- Practice expense GPCI 0.902 changed to 0.907
- Malpractice GPCI 0.458 changed to 0.423
Held through RVU18B, RVU18C, RVU18D.
January 1, 2017
RVU17A
$297.48changed to$297.15
- Conversion factor 35.8043 changed to 35.8887
- Practice expense RVU 8.13 changed to 8.05
- Practice expense GPCI 0.896 changed to 0.902
- Malpractice GPCI 0.493 changed to 0.458
Held through RVU17B, RVU17C, RVU17D.
January 1, 2016
RVU16A
$296.94changed to$297.48
- Conversion factor 35.9335 changed to 35.8043
- Practice expense RVU 8.08 changed to 8.13
Held through RVU16B, RVU16C, RVU16D.
July 1, 2015
RVU15C
$295.46changed to$296.94
- Conversion factor 35.7547 changed to 35.9335
Held through RVU15D.
January 1, 2015
RVU15A
$293.15changed to$295.46
- Conversion factor 35.8228 changed to 35.7547
- Practice expense RVU 8.04 changed to 8.08
- Malpractice RVU 0.13 changed to 0.15
- Practice expense GPCI 0.892 changed to 0.896
- Malpractice GPCI 0.475 changed to 0.493
Held through RVU15B.
January 1, 2014
RVU14A
$300.97changed to$293.15
- Conversion factor 34.0230 changed to 35.8228
- Practice expense RVU 8.83 changed to 8.04
- Malpractice RVU 0.14 changed to 0.13
- Practice expense GPCI 0.887 changed to 0.892
- Malpractice GPCI 0.456 changed to 0.475
Held through RVU14B, RVU14C, RVU14D.
January 1, 2013
RVU13AR
Earliest loaded release: $300.97
Held through RVU13B, RVU13C, RVU13D.
| Effective from | Office | Facility | CMS release |
|---|---|---|---|
| 2026-10-01 | $223.58 | $38.07 | RVU26D |
| 2026-07-01 | $223.58 | $38.07 | RVU26C |
| 2026-04-01 | $223.58 | $38.07 | RVU26B |
| 2026-01-01 | $223.58 | $38.07 | RVU26A |
| 2025-10-01 | $213.54 | $41.66 | RVU25D |
| 2025-07-01 | $213.54 | $41.66 | RVU25C |
| 2025-04-01 | $213.54 | $41.66 | RVU25B |
| 2025-01-01 | $213.54 | $41.66 | RVU25A |
| 2024-10-01 | $227.65 | $42.57 | RVU24D |
| 2024-07-01 | $227.65 | $42.57 | RVU24C |
| 2024-04-01 | $227.65 | $42.57 | RVU24B |
| 2024-03-09 | $227.65 | $42.57 | RVU24AR |
| 2024-01-01 | $223.94 | $41.87 | RVU24A |
| 2023-10-01 | $237.95 | $43.68 | RVU23D |
| 2023-07-01 | $237.95 | $43.68 | RVU23C |
| 2023-04-01 | $237.95 | $43.68 | RVU23B |
| 2023-01-01 | $237.95 | $43.68 | RVU23A |
| 2022-10-01 | $249.94 | $44.35 | RVU22D |
| 2022-07-01 | $249.94 | $44.35 | RVU22C |
| 2022-04-01 | $249.94 | $44.35 | RVU22B |
| 2022-01-01 | $249.94 | $44.35 | RVU22A |
| 2021-10-01 | $272.10 | $44.87 | RVU21D |
| 2021-07-01 | $272.10 | $44.87 | RVU21C |
| 2021-04-01 | $272.10 | $44.87 | RVU21B |
| 2021-01-01 | $272.10 | $44.87 | RVU21A |
| 2020-10-01 | $277.19 | $46.09 | RVU20D |
| 2020-07-01 | $277.19 | $46.09 | RVU20C |
| 2020-04-01 | $277.19 | $46.09 | RVU20B |
| 2020-01-01 | $277.19 | $46.09 | RVU20A |
| 2019-10-01 | $286.91 | $46.33 | RVU19D |
| 2019-07-01 | $286.91 | $46.33 | RVU19C |
| 2019-04-01 | $286.91 | $46.33 | RVU19B |
| 2019-01-01 | $286.91 | $46.33 | RVU19A |
| 2018-10-01 | $301.62 | $46.28 | RVU18D |
| 2018-07-01 | $301.62 | $46.28 | RVU18C |
| 2018-04-01 | $301.62 | $46.28 | RVU18B |
| 2018-01-01 | $301.62 | $46.28 | RVU18AR1 |
| 2017-10-01 | $297.15 | $46.27 | RVU17D |
| 2017-07-01 | $297.15 | $46.27 | RVU17C |
| 2017-04-01 | $297.15 | $46.27 | RVU17B |
| 2017-01-01 | $297.15 | $46.27 | RVU17A |
| 2016-10-01 | $297.48 | $46.61 | RVU16D |
| 2016-07-01 | $297.48 | $46.61 | RVU16C |
| 2016-04-01 | $297.48 | $46.61 | RVU16B |
| 2016-01-01 | $297.48 | $46.61 | RVU16A |
| 2015-10-01 | $296.94 | $46.77 | RVU15D |
| 2015-07-01 | $296.94 | $46.77 | RVU15C |
| 2015-04-01 | $295.46 | $46.54 | RVU15B |
| 2015-01-01 | $295.46 | $46.54 | RVU15A |
| 2014-10-01 | $293.15 | $46.47 | RVU14D |
| 2014-07-01 | $293.15 | $46.47 | RVU14C |
| 2014-04-01 | $293.15 | $46.47 | RVU14B |
| 2014-01-01 | $293.15 | $46.47 | RVU14A |
| 2013-10-01 | $300.97 | $44.45 | RVU13D |
| 2013-07-01 | $300.97 | $44.45 | RVU13C |
| 2013-04-01 | $300.97 | $44.45 | RVU13B |
| 2013-01-01 | $300.97 | $44.45 | RVU13AR |
Where the Iowa rate applies
Iowa is a Medicare payment area, not a city. Our Census mapping connects it to 1026 cities and communities in Iowa. Some span more than one payment area; confirm with the service ZIP.
- Ackley
- Ackworth
- Adair
- Adel
- Afton
- Agency
- Ainsworth
- Akron
36005 billing questions
Does 36005 include introducing the needle or catheter?
Yes. The injection service includes introducing the needle or catheter used to deliver contrast, so 36000 is not separately reported for that same access.
Is the venographic imaging interpretation included?
36005 reports the contrast injection, not the imaging interpretation. The applicable radiology service, such as 75820 for unilateral extremity venography, represents the imaging and interpretation.
How is bilateral extremity venography reported?
For bilateral performance, report modifier 50; CMS pays the bilateral procedure at 150%.
What documentation supports 36005?
Document the extremity vein injected and the contrast injection performed for venographic imaging. The record should distinguish this service from routine venous access or catheter placement alone.
Does the 0-day global period include same-day care?
Yes. Same-day preoperative and postoperative care is included in the procedure's 0-day global period.
Can an assistant or co-surgeon be reported?
An assistant at surgery is paid only with documentation of medical necessity. Co-surgeons and team surgery are not permitted.
Where these rates come from
FeeBase calculates base physician payments from CMS work, practice-expense and malpractice RVUs, adjusted by each locality’s geographic indexes and the conversion factor. Services without a published rate are labeled, never given a made-up amount. Amounts are Medicare allowed amounts before claim adjustments: not a patient’s bill or a commercial rate.
CMS RVU26D · effective Oct 1, 2026 through the day before Jan 1, 2027
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