; or (iv) the primary relationship between the individual and the covered entity is one of employment. (C) Regulations Not later than 180 days after the date of enactment of the 340B Protection and Accountability Act of 2019 , the Secretary shall promulgate final regulations through notice-and-comment rulemaking to define the term patient with respect to covered entities described in subparagraph (L) or (M) of subsection (a)(4) to reflect the requirements described in subparagraphs (A) and (B) of this paragraph. (D) Definition relating to other covered entities In this section, the term patient , with respect to a covered entity described in subparagraphs (A) through (K) of subsection (a)(4), has the meaning given such term in the October 24, 1996, HRSA Final Notice Regarding Section 602 of the Veterans Health Care Act of 1992 Patient and Entity Eligibility (61 Fed Reg. 55156). (E) Record retention A covered entity described in subparagraph (L) or (M) of subsection (a)(4) shall retain auditable health care records which demonstrate the existence of a patient relationship in accordance with this paragraph for each prescription or order for a rolling period of not less than five years, or longer to the extent required by State or Federal law. . (b) Treatment of contracted services Subsection (a) of section 340B of the Public Health Service Act ( 42 U.S.C. 256b ) is amended by adding at the end the following new paragraphs: (11) Contracted services In the case of a covered entity described in subparagraph (L) or (M) of subsection (a)(4) that elects to enter into a contractual arrangement with a third party for services related to the drug discount program under this section, such as to dispense covered outpatient drugs subject to an agreement under this section to patients of the covered entity, to administer contracted pharmacy services, or to provide any other service related to the drug discount program under this section, the remuneration for which is based in whole or in part on the volume of dispensed covered