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.
COBRA Premiums. The Internal Revenue Service does allow you to deduct your COBRA premiums as part of your medical expenses, but there's an important caveat. You can deduct medical expenses only to the extent they exceed 10 percent of your adjusted gross income. You are still absorbing the cost for that 10 percent.