; (B) over-the-counter, with and without coverage under any such plan or coverage; and (C) pursuant to a 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 the 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 (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