The Health Insurance Portability and Accountability Act (HIPAA) of 1996 is a broad federal law regarding health coverage. It contains provisions related to administrative simplification, including: privacy and security of personally identifiable health information (privacy and security rules); enforcement of HIPAA requirements, including investigations, hearings, and penalties for violations (enforcement rule); and reporting requirements for breaches of unsecured protected health information (breach notification rule). HIPAA’s administrative simplification rules generally apply to health care providers, health plans, and health care clearinghouses (covered entities). In 2009, the Health Information Technology for Economic and Clinical Health (HITECH) Act was enacted as part of the American Recovery and Reinvestment Act. The HITECH Act strengthened the enforcement of HIPAA’s administrative simplification provisions. On January 17, 2013, the U.S. Department of Health and Human Services