January 7, 2026
Finance

Hospitals Confront Persistent Profit Challenges Amid Regulatory and Economic Pressures

Analyst Highlights Varying Impact of Policy Changes on Healthcare Providers with Preference for Post-Acute and Ambulatory Surgery Players

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Summary

The healthcare industry, particularly hospitals, is facing continuing challenges due to evolving regulatory frameworks and economic stressors. An analyst note from Bank of America outlines expected EBITDA pressures from recent legislative changes and policy adjustments, impacting hospital growth and margins over the next five years. The report identifies which hospital operators are most vulnerable and which may have structural advantages, underscoring a preference for healthcare segments less exposed to governmental funding cuts.

Key Points

Hospitals face 2-4% annual EBITDA growth headwinds over the next five years due to Reconciliation Bill cuts and the expiration of enhanced exchange subsidies.
Universal Health Services and Ardent Health are projected as most negatively impacted, while HCA Healthcare is better positioned to manage challenges.
Hospital volume growth is expected to be stable or subdued, with 2026 volumes possibly falling below long-term ranges due to policy-induced pressures.
Post-acute care providers, especially Encompass Health, and ambulatory surgery-focused operators like Tenet Healthcare are preferred due to reduced exposure to reimbursement cuts.

Hospitals across the United States are encountering significant headwinds as they operate within a tightening policy and reimbursement environment, compounded by broader economic challenges. A fresh analysis by Bank of America (BofA) Securities, circulated on Tuesday, articulates a cautious stance toward the hospital sector, citing moderating operational fundamentals alongside the influence of recent healthcare legislation and subsidy expirations.

BofA projects that hospital earnings before interest, taxes, depreciation, and amortization (EBITDA) are likely to experience an annual growth decrease of approximately 2% to 4% over the forthcoming five years. This forecast is primarily driven by provisions in the Reconciliation Bill which impose reimbursement cuts, as well as the impending termination of enhanced subsidies within health insurance exchanges. The forecasted EBITDA headwinds reflect declines not only in patient volumes but also from margin compression.

Within this landscape, while there are tentative developments favorable to some operators, such as the anticipated approval of a few new state-directed payment programs (SDPs), these are considered to contribute only minimal and lower-quality EBITDA uplift, given the overarching trajectory of future cuts.

The analysis further delineates the relative vulnerability of hospital operators. Among those expected to bear the brunt of financial pressures are Universal Health Services Inc. (NYSE:UHS) and Ardent Health Inc. (NYSE:ARDT). Conversely, HCA Healthcare Inc. (NYSE:HCA) emerges as comparatively better positioned to mitigate adverse effects due to its operational structure and strategic positioning.

Additional regulatory uncertainty looms as Medicare site neutrality reforms may reemerge in Congressional discussions as potential offsets, presenting further risks to hospital reimbursements.

Examining patient demand trends, healthcare utilization is stabilizing, implying that volume growth in hospitals for 2026 is forecasted to settle at or below the midpoint of historical long-term ranges. However, considering an expected 90 basis point annual volume headwind attributed to policy-driven changes affecting exchanges and Medicaid, the result is likely a reduction in volumes below long-term normative expectations.

Notably, consensus estimates that assume 2026 volumes will replicate 2025 figures carry downside risk in light of these developments. Additionally, the fourth quarter of 2025 is anticipated to feature a volume surge due to the acceleration of patient demand ahead of new coverage changes effective January 1, 2026. This temporal pull-forward effect is expected to complicate year-over-year volume comparisons for 2026.

In response to these headwinds, BofA expresses a strategic preference for post-acute care providers, which exhibit minimal exposure to the funding cuts targeting exchanges and Medicaid programs. Encompass Health Corporation (NYSE:EHC) is identified as the top pick within this segment due to its reliance on Medicare as the primary payer, which shields it from the majority of anticipated reimbursement reductions. Furthermore, Encompass Health benefits from volume streams that are largely non-elective, consequently displaying a lower correlation with acute care hospital volume fluctuations.

Within the broader hospital operator universe, Tenet Healthcare Corporation (NYSE:THC) stands out as the preferred hospital sector choice. The firm's significant involvement in ambulatory surgery centers (ASCs) provides insulation against the financial impacts contained in the Reconciliation Bill, making it better positioned compared to peers. Expectations for Tenet include differentiated growth trajectories in the coming years, buttressed by ongoing debt reduction initiatives and share repurchase programs that should contribute to shareholder returns.

In the specialized segment of senior living, Bank of America has upgraded Brookdale Senior Living Inc. (NYSE:BKD) from an Underperform to a Buy rating. This upgrade reflects Brookdale’s status as a targeted play on aging demographic trends, combined with improved free cash flow (FCF) generation and relatively limited exposure to government funding streams. The analyst’s price target for Brookdale has also been increased significantly from $6.75 to $13, signaling enhanced confidence in the company’s fundamentals and strategic positioning.

Overall, the fiscal environment for the hospital sector is tightening under combined pressure from regulatory changes and economic realities. Operators with diversified revenue streams and less dependency on vulnerable payer categories appear best suited to navigate this environment. Post-acute and ambulatory care providers are viewed favorably for their relative resilience amidst the evolving policy landscape.

Risks
  • Potential reinstatement of Medicare site neutrality reforms could introduce additional reimbursement uncertainties for hospitals.
  • Policy changes to exchanges and Medicaid imply volume headwinds and margin pressure, especially post-2025.
  • Consensus volume estimates may prove optimistic given the pull-forward effect boosting late 2025 demand and resulting tougher comps in 2026.
  • Future approval of state-directed payment programs offers limited EBITDA offset and is considered low-quality growth due to prevailing cuts.
Disclosure
Education only / not financial advice
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ARDT - negative BKD - positive EHC - positive HCA - neutral THC - positive
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