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Covered Entity
(Tax Law)
Per section 160.103 of the HIPAA Privacy regulations, a covered entity is defined as:
(1) A health plan;
(2) A health care clearinghouse; or
(3) A health care provider who transmits any health information in electronic form in connection with a transaction covered by this subchapter.
The HCTC Program is not considered a covered entity under HIPAA.
Source : Internal Revenue Service - United States Department of Treasury
Language : English