Valerenic acid is a positive allosteric modulator of GABA A receptors that displays preference for Î²2 or Î²3 subunit receptors. Directly activates the receptor and also blocks the channel at high concentrations.hom et al (2007) Valerenic acid potentiates and inhibits GABAA receptors: molecular mechanism and subunit specificity. Neuropharmacol. 53 178. Benke et al (2008) GABAA receptors as in vivo substrate for the anxiolytic action of valerenic acid, a major constituent of valerian root extracts.
COBRA Premiums. Health insurance premiums that you pay out-of-pocket count as a deductible medical expense. COBRA premiums count as a deductible health insurance premium as long as you're paying the premiums yourself. If your employer is still subsidizing your premium, you can't deduct that portion. For example, say your premium would be $400 per month, but your employer subsidizes $50 of it so you only pay $350.
People can deduct the cost of health insurance on their income tax return. Who's eligible to deduct expenses for medical and dental insurance depends partly on whether you are an employee or self-employed, and partly on whether your health insurance was paid for using pre-tax dollars or post-tax dollars.