Which of the following is a covered entity under HIPAA?

Covered entities under HIPAA are specifically defined as healthcare providers, health plans, and healthcare clearinghouses that electronically transmit health information in connection with certain transactions. This designation is crucial as it sets the framework for who must comply with HIPAA regulations concerning the handling of protected health information (PHI).

Healthcare providers include doctors, hospitals, clinics, and any other entity that provides healthcare services and bills for those services, while health plans refer to insurance companies and other entities that pay for healthcare. Healthcare clearinghouses act as intermediaries that process health information for these covered entities.

Pharmaceutical companies, while involved in healthcare, do not fit the criteria for covered entities as they generally do not provide healthcare services directly or process health information on behalf of patients. Patients and their family members are not covered under HIPAA in the sense of responsibilities or obligations to protect PHI; they are the subjects of the health information instead. Government agencies may also handle health information but are not classified as covered entities unless they meet the specific criteria set forth by HIPAA.

Therefore, the correct understanding of covered entities is essential for recognizing who is responsible for adhering to HIPAA's privacy and security regulations.