; (2) the out-of-pocket cost to consumers purchasing naloxone— (A) with a prescription, with and without coverage under any such plan or coverage; (B) over-the-counter, with and without coverage under any such plan or coverage; and (C) via standing order; and (3) other factors impacting coverage, including barriers in covering naloxone as an over-the-counter drug, the relative net costs of naloxone when purchased over-the-counter without insurance coverage compared to when purchased with a prescription and covered under a group health plan or health insurance coverage, and the availability of naloxone purchased and distributed through public health entities. (b) Report Not later than 2 years after the date of enactment of this Act, the Comptroller General of the United States shall submit to Congress a report that contains the findings of the study conducted under subsection (a). 303. Increasing access to medication for opioid overdose reversal; exemption from requirements of the Drug Supply Chain Security Act (a) Transactions Section 581(24)(B) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 360eee(24)(B) ) is amended— (1) by redesignating clauses (xvii) and (xviii) as clauses (xviii) and (xix), respectively; and (2) by inserting after clause (xvi) the following: (xvii) the distribution of an opioid antagonist indicated for emergency treatment of opioid overdose, such as naloxone, by or to an overdose prevention, syringe services program, or other harm reduction service; . (b) Wholesale distribution Section 503(e)(4) of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 353(e)(4) ) is amended— (1) by redesignating subparagraphs (R) and (S) as subparagraphs (S) and (T), respectively; and (2) by inserting after subparagraph (Q) the following: (R) the distribution of an opioid antagonist indicated for emergency treatment of opioid overdose, such as naloxone, by or to an overdose prevention, syringe services program, or other harm reduction service