POWER OF ATTORNEY

	Know all men by these presents that the undersigned hereby
constitutes and appoints Patrick Darby and Stephen Leasure, and
each of them individually, the undersigned's true and lawful
attorney-in-fact to:

       (1) 	execute for and on behalf of the undersigned,
in the capacity as an officer and/or director of Encompass
Health Corporation, a Delaware corporation (the "Company"),
Forms 3, 4 and 5, Schedule 13D and Schedule 13G and amendments
thereto in accordance with Sections 13(d) and 16(a) of the Securities
Exchange Act of 1934 and the rules thereunder, and any other forms or
reports the undersigned may be required to file in connection with the
undersigned's ownership, acquisition, or disposition of securities of
the Company;

       (2)	do and perform any and all acts for and on behalf
of the undersigned which may be necessary or desirable to complete
the execution of any such Form 3, 4 or 5, Schedule 13D, Schedule 13G,
or other form or report, and timely file such form, schedule or report
with the United States Securities and Exchange Commission and any other
authority; and

	(3)	take any other action of any type whatsoever in
connection with the foregoing which, in the opinion of each such
attorney-in-fact, may be of benefit to, in the best interest of,
or legally required by, the undersigned, it being understood that
the documents executed by such attorney-in-fact on behalf of the
undersigned pursuant to this Power of Attorney shall be in such
form and shall contain such terms and conditions as such
attorney-in-fact may approve in his or her discretion.

	The undersigned hereby grants to each such attorney-in-fact
full power and authority to do and perform all and every act and thing
whatsoever requisite, necessary and proper to be done in the exercise
of any of the rights and powers herein granted, as fully to all intents
and purposes as the undersigned might or could do if personally present,
with full power of substitution or revocation, and hereby ratifies and
confirms all that such attorney-in-fact, or his or her substitute or
substitutes, shall lawfully do or cause to be done by virtue of this
Power of Attorney and the rights and powers herein granted. The undersigned
acknowledges that the foregoing attorney-in-fact, in serving in such capacity
at the request of the undersigned, is not assuming any of the undersigned's
responsibilities to comply with Sections 13(d) and 16 of the Securities
Exchange Act of 1934.

	This Power of Attorney shall remain in full force and effect
until the undersigned is no longer required to file Forms 3, 4, and 5,
Schedule 13D, Schedule 13G, or other form or report with respect to the
undersigned's holdings of and transactions in securities issued by the
Company, unless revoked by the undersigned in a signed writing delivered
to each foregoing attorney-in fact.

	IN WITNESS WHEREOF, the undersigned has caused this Power of
Attorney to be executed effectively as of this 31st day of January 2023.




               /S/MARK J. TARR
Mark J. Tarr






{HS223737.1}