Who among the following is NOT a covered entity under HIPAA?

Fitness centers are not considered covered entities under HIPAA because they do not typically handle protected health information (PHI) in the same way that health insurance companies, pharmacies, and healthcare providers do. Covered entities are defined as health plans, healthcare providers who transmit any health information electronically in connection with a HIPAA transaction, and healthcare clearinghouses.

Health insurance companies process and pay claims for healthcare services, thereby gaining access to PHI. Pharmacies dispense medications and maintain records of prescription information, making them responsible for safeguarding PHI as well. Healthcare providers, such as doctors and hospitals, are also covered entities as they provide treatment and maintain medical records containing PHI.

In contrast, fitness centers generally do not engage in the handling of PHI related to healthcare services. They may have data about their clients, but this information typically does not fall under HIPAA regulations unless they engage in certain activities that involve health information directly related to medical care. Thus, fitness centers are not classified as covered entities.