Naloxone Affordability Act of 2023 This bill requires the Government Accountability Office to study access to and affordability of naloxone (a medication that temporarily reverses opioid overdoses). The study must address matters related to out-of-pocket costs that consumers pay for naloxone and coverage for naloxone as an over-the-counter drug through Medicare, Medicaid, and private health insurance. Historically, naloxone required a prescription and so was typically covered by health insurance. However, the Food and Drug Administration approved Narcan (a naloxone hydrochloride nasal spray) for use without a prescription on March 29, 2023, and health insurance does not generally cover over-the-counter medications.