The Examining Opioid Treatment Infrastructure Act of 2026 directs the Comptroller General to conduct a comprehensive study of the nation's opioid treatment capacity and needs. Within 24 months of enactment, the study must evaluate both inpatient and outpatient treatment programs for opioid-use disorders, examining factors such as detoxification program capacity, residential rehabilitation services, specialized programs for pregnant women and adolescents, and geographic disparities in treatment availability. The report will also assess whether treatment programs use scientifically proven methods, including FDA-approved medications, and will specifically examine treatment access for American Indian and Alaska Native communities through tribal health programs. Additionally, the study will identify barriers to real-time reporting of overdose data at federal, state, and local levels. The bill does not authorize specific funding amounts, but the analysis will help Congress understand gaps in the nation's opioid treatment infrastructure and inform future policy decisions.