A covered entity is an organization that is subject to the privacy provisions of the Health Insurance Portability and Accountability Act (HIPAA) of 1996. HIPAA regulates how covered entities use and disclose protected health information (PHI) of individuals. Covered entities include health plans, health care clearinghouses, and health care providers that transmit health information electronically. References: [HIPAA for Professionals], [What is a Covered Entity?]
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