Which of the following is NOT considered a covered entity under HIPAA?

A covered entity under HIPAA includes individuals and organizations that are responsible for maintaining and transmitting health information in connection with providing healthcare, billing, or processing healthcare data. Healthcare providers, health insurers, and healthcare clearinghouses all handle protected health information (PHI) and are therefore classified as covered entities because they have direct involvement with the healthcare system and the management of patient data.

In contrast, a healthcare analyst does not constitute a covered entity as they typically analyze data but do not engage directly in the healthcare delivery process or in processing, transferring, or maintaining PHI. Depending on their role, healthcare analysts may have access to healthcare data, but they do not inherently handle or manage PHI in a way that fits the definition under HIPAA. Thus, they lack the typical functions that denote a covered entity, which is why this option is correct.