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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. (4) Medicare Prescription Drug Card Sponsors.
NIST SP 800-66 Rev. 1 under Covered Entities from 45 C.F.R., Sec. 160.103
under HIPAA, a health plan, a health care clearinghouse, or a health care provider that electronically transmits protected health information
NISTIR 8053 from 45 C.F.R., Sec. 164.514(e)2