Which of the following is NOT covered under HIPAA?

The choice indicating that school systems are not covered under HIPAA is correct because HIPAA primarily governs entities associated with healthcare, such as health insurance companies, healthcare clearinghouses, and healthcare providers who transmit any health information in electronic form.

While healthcare-related entities are obligate to comply with HIPAA's privacy and security rules, educational institutions, including school systems, often fall under the regulations of FERPA (Family Educational Rights and Privacy Act) when it comes to the management of student education records, which can include health information but are governed by different standards than those set forth in HIPAA. Therefore, school systems are not considered covered entities under HIPAA, highlighting the distinct roles that FERPA and HIPAA play in protecting individuals' privacy in their respective contexts.

This distinction is crucial when understanding the regulations applicable to various organizations and the management of sensitive information they handle.