[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6161 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 6161

 To amend the Internal Revenue Code of 1986 to allow amounts paid for 
 over-the-counter naloxone to be taken into account in determining the 
                    deduction for medical expenses.


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                    IN THE HOUSE OF REPRESENTATIVES

                            November 1, 2023

 Mr. Molinaro (for himself, Ms. Pettersen, Mr. LaHood, Mr. Carey, Mr. 
    Trone, and Mr. Pappas) introduced the following bill; which was 
              referred to the Committee on Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to allow amounts paid for 
 over-the-counter naloxone to be taken into account in determining the 
                    deduction for medical expenses.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Supporting Access to Vital and 
Affordable Care for Everyone Act of 2023'' or as the ``SAVE Act of 
2023''.

SEC. 2. AMOUNTS PAID FOR OVER-THE-COUNTER NALOXONE TAKEN INTO ACCOUNT 
              IN DETERMINING THE DEDUCTION FOR MEDICAL EXPENSES.

    (a) In General.--Section 213(b) of the Internal Revenue Code of 
1986 is amended by inserting ``or naloxone'' after ``insulin''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years ending after the date of the enactment of this Act.
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