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.
I hope this helps! If you are paying the COBRA premiums with out of pocket funds, you can deduct the premiums paid as an eligible medical expense on Schedule A as an itemized deduction. Only your total medical expenses greater then 10% of your AGI can be deducted if you are under the age of 65. If you are age 65 or older then the AGI limit is 7.5%. Your total itemized deductions must be greater then your standard deduction to have any tax benefit.