US Codex
Bill
Notes

Supporting Access to Vital and Affordable Care for Everyone Act of 2023

H.R. 6161 · 118th Congress · Nov 1, 2023 · Lineage

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.

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.