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The video tutorial provides an introduction to HIPAA, which stands for Health Insurance Portability and Accountability Act. HIPAA was passed in 1996 and updated in 2009 with the HITECH act to ensure the privacy and security of protected health information (PHI). PHI is information related to healthcare that can be linked to an individual. Covered entities, such as doctors' offices and hospitals, collect PHI, while business associates provide services on behalf of these entities. The video aims to clarify these terms for beginners in the topic of HIPAA.