The SAVE Act of 2023 allows Americans to claim over-the-counter naloxone as a deductible medical expense on their federal income taxes. Naloxone is a medication that reverses opioid overdoses and has become increasingly available without a prescription. The bill amends the tax code to treat naloxone the same way as insulin, another over-the-counter medication currently eligible for the medical expense deduction. This change would take effect for tax years starting after the bill's enactment, potentially lowering out-of-pocket costs for people who purchase naloxone by allowing them to deduct these expenses from their taxable income.