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covered entity

Definitions:

  Under HIPAA, a health plan, a health care clearinghouse, or a health care provider that conducts certain health care transactions electronically (e.g., billing).
Sources:
NIST SP 800-188 from HIPAA Privacy Rule

  Covered entity means: (1) A health plan. (2) A healthcare clearinghouse. (3) A healthcare provider who transmits any health information in electronic form in connection with a transaction covered by this subchapter.
Sources:
NIST SP 800-66r2 under covered entities from HIPAA Security Rule - §160.103

  under HIPAA, a health plan, a health care clearinghouse, or a health care provider that electronically transmits protected health information
Sources:
NISTIR 8053 from 45 C.F.R., Sec. 164.514(e)2