Which of the following is not a covered entity under HIPAA?

The correct answer identifies fitness studios as not being a covered entity under HIPAA. Covered entities, as defined by HIPAA (the Health Insurance Portability and Accountability Act), include health care providers who conduct certain transactions electronically, health insurance plans, and health care clearinghouses. These entities handle protected health information (PHI) in ways that require them to adhere to specific privacy and security regulations.

Fitness studios, while they may offer health-related services, typically do not fall under the definition of a covered entity unless they provide medical care or transmit health information in a way that would bring them under HIPAA's jurisdiction. Unless a fitness studio operates in a way that involves maintaining identifiable health information for insurance purposes or engages in activities that involve electronic transmission of health data, it is not subject to HIPAA’s rules.

In contrast, health care providers, health insurance plans, and clearinghouses specifically engage in activities linked to health care transactions, data exchange, and patient information management, making them subject to HIPAA regulations.