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This bill amends the Internal Revenue Code to allow expenses for over-the-counter naloxone to count toward the medical expense deduction. Sec. 2, Over-the-counter naloxone included in medical expense deduction: The bill adds 'or naloxone' to the list of items in Section 213(b) of the tax code, alongside insulin, so that amounts paid for over-the-counter naloxone can be considered when calculating the deduction for medical expenses. This change applies to tax years ending after the bill becomes law.
Summary of the bill text as introduced in House (Nov 1, 2023), generated by SecBot from the official bill text; the Library of Congress summary is not yet published.
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Official record from Congress.gov, the House Clerk and the Senate; lobbying from Lobbying Disclosure Act filings. Updated Oct 28, 2026.