Under HIPAA, which of the following is NOT a covered entity?

Under HIPAA, a covered entity is defined as a healthcare provider that transmits health information in electronic form in connection with a HIPAA transaction, a health plan that provides or pays for the cost of health care, or a healthcare clearinghouse that processes health information.

A business associate, while certainly an important part of the healthcare ecosystem, does not fit the definition of a covered entity. Business associates provide support services to covered entities, but they handle, create, or receive protected health information (PHI) on behalf of a covered entity and are bound by specific HIPAA regulations to safeguard that information. However, they are not classified as covered entities themselves, which is why selecting the business associate in this question is accurate.

Subcontractors for healthcare services can also be considered business associates, but they are not classified as covered entities either. Thus, the distinction lies in understanding that while business associates play a crucial role in managing PHI, they operate under the umbrella of the covered entities' regulations, rather than being covered entities themselves.