; (B) a nonprofit organization, as described in section 501(c)(3) of the Internal Revenue Code of 1986; or (C) an institution of higher education, as such term is defined in section 101 of the Higher Education Act of 1965 ( 20 U.S.C. 1001 ); or (2) research, development, manufacture, or distribution of a drug, biological product, or vaccine that relates to a disease or disorder that is associated or potentially associated with a public health emergency. (k) Legal requirements Notwithstanding subsection (a)(5), nothing in this Act shall be construed to prohibit a good faith response to, or compliance with, otherwise valid subpoenas, court orders, or other legal processes, or to prohibit storage or providing information as otherwise required by law. (l) Application to HIPAA covered entities (1) In general This Act does not apply to a covered entity or a person acting as a business associate under the HIPAA regulations (to the extent that such entities or associates are acting in such capacity) or any health care provider. (2) Guidance for consistency Not later than 30 days after the date of enactment of this Act, the Secretary shall promulgate guidance on the applicability of requirements, similar to those in this section to covered entities and persons acting as business associates under the HIPAA regulations. In promulgating such guidance, the Secretary shall reduce duplication of requirements and may exclude a requirement of this section if such requirement is already a requirement of the HIPAA regulations. 4. Protecting the right to vote (a) In general A government entity may not, and a covered organization may not knowingly facilitate, on the basis of an individual’s emergency health data, medical condition, or participation or non-participation in a program to collect emergency health data— (1) deny, restrict, or interfere with the right to vote in a Federal, State, or local election; (2) attempt to deny, restrict, or interfere with the right to vote in a Federal, State, or local election