Which of the following constitutes an eligible "covered entity" under HIPAA?

The correct choice is that covered entities under HIPAA include health care providers, health plans, and healthcare clearinghouses that transmit health information electronically. These entities are explicitly defined by HIPAA as covered entities because they engage in the electronic transmission of health information for billing, insurance, or other healthcare-related purposes, necessitating compliance with HIPAA regulations to ensure the privacy and security of health information.

Health care providers, such as doctors and hospitals, are considered covered entities if they transmit any health information in electronic form. Health plans include insurers and government programs like Medicare and Medicaid, while healthcare clearinghouses are organizations that process or facilitate the processing of health information. This specific definition helps delineate which organizations must adhere to HIPAA regulations and standards.

Other potential options might not fully meet the criteria for being classified as covered entities under HIPAA. For instance, insurance brokers may not necessarily be involved in transmitting health information themselves, thereby excluding them from this category. Similarly, simply handling patient records or being a volunteer in a healthcare setting does not inherently qualify an individual or organization as a covered entity without engaging in the specified electronic transactions as outlined in the HIPAA rule.