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.
You cannot take a tax deduction for health insurance unless you paid for it. If your employer or the government pays your health insurance premiums, premiums are not deductible. If your employer pays part of your health insurance premiums and you pay the other part, you cannot claim a deduction for the part your employer paid.