The Centers for Medicare and Medicaid Services' meaningful-use incentive program aims to promote the adoption and use of electronic health records (EHRs) throughout health care settings in the United States. However, psychiatric, long-term care, and rehabilitation hospitals are ineligible for these incentive payments. Using national data from the period 2009-13, we compared eligible and ineligible hospitals' rates of EHR adoption. All three types of ineligible hospitals had significantly lower rates of adoption than eligible hospitals did, yet both groups experienced similar growth rates. This growth has widened the gap in adoption of health information technology between eligible and ineligible hospitals, which could stymie efforts to lower costs and improve quality across the health care continuum. Future policies might target ineligible hospitals specifically, as the lag in EHR adoption among this group of providers might undermine the achievement of more coordinated and collaborative health care.

IMPORTANCE In the United States, nonprofit hospitals receive tax-exempt status with the expectation that they provide a high level of benefit to local communities. Prior work has shown that Medicaid expansion reduced hospital spending on uncompensated care. OBJECTIVE To measure the association of tax-exempt hospital spending with community benefit and changes in uncompensated care after Medicaid expansion. DESIGN, SETTING, AND PARTICIPANTS This cohort study was performed using a difference-indifferences analysis (ie, a pre-post treatment-control design) to estimate changes in reported charitable categories associated with Medicaid expansion. Data from Internal Revenue Service form 990, Schedule H, tax filings for 2253 tax-exempt hospitals in the United States from 2012 to 2016 were used. Data were analyzed from June to November 2019. EXPOSURE The proportion of the hospital's tax filing that spanned the period after Medicaid expansion. MAIN OUTCOMES AND MEASURES Hospital-reported spending on uncompensated care, unreimbursed Medicaid expenses, and other community benefit spending categories.