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

Municipal courts are not considered covered entities under HIPAA. Covered entities include health care providers who transmit any health information in electronic form, health plans that provide health insurance coverage, and health care clearinghouses that process health information. These entities are directly involved in providing, paying for, or facilitating the provision of health care and are thus required to comply with HIPAA regulations to protect the privacy and security of health information.

In contrast, municipal courts primarily handle legal matters, including those related to traffic violations, criminal cases, and civil disputes. While they may come across health information in certain contexts, they are not engaged in the business of health care or health information services as defined by HIPAA. Therefore, they do not have the same compliance obligations under HIPAA, making them the correct answer to identify as not a covered entity.