To find Salesforce Profiles with Password Never Expires permission enabled, we have to check PermissionsPasswordNeverExpires on the Profile object/entity.

Please check the following SOQL which will retrieve all the Salesforce Profiles with the Permission Password Never Expires enabled.

SOQL:

SELECT Id, Name, PermissionsPasswordNeverExpires
FROM Profile 
WHERE PermissionsPasswordNeverExpires = true 

For Query Salesforce Permission Sets with Password Never Expires, check the following:

Query Salesforce Permission Sets with Password Never Expires