SAVE Act of 2023

This bill amends the tax code to allow taxpayers to deduct over-the-counter naloxone purchases as medical expenses, similar to insulin. It directly affects individuals who buy naloxone without a prescription for personal or family use. The key provision adds "naloxone" to the list of deductible medical items under Section 213(b) of the Internal Revenue Code. The change applies to taxable years beginning after the bill's enactment date.