How to write a foreach in SQL Server?

You seem to want to use a CURSOR. Though most of the times it’s best to use a set based solution, there are some times where a CURSOR is the best solution. Without knowing more about your real problem, we can’t help you more than that:

DECLARE @PractitionerId int

DECLARE MY_CURSOR CURSOR 
  LOCAL STATIC READ_ONLY FORWARD_ONLY
FOR 
SELECT DISTINCT PractitionerId 
FROM Practitioner

OPEN MY_CURSOR
FETCH NEXT FROM MY_CURSOR INTO @PractitionerId
WHILE @@FETCH_STATUS = 0
BEGIN 
    --Do something with Id here
    PRINT @PractitionerId
    FETCH NEXT FROM MY_CURSOR INTO @PractitionerId
END
CLOSE MY_CURSOR
DEALLOCATE MY_CURSOR