Naloxone Affordability Act of 2023 This bill requires the Government Accountability Office to study health insurance coverage and out-of-pocket costs for naloxone as an over-the-counter medication. Naloxone is a medication that temporarily reverses opioid overdoses. Historically, naloxone required a prescription and so was typically covered by health insurance. However, the Food and Drug Administration approved a naloxone nasal spray (sold under the brand name Narcan) for use without a prescription on March 29, 2023, and health insurance does not generally cover over-the-counter medications.