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.
Where to Deduct Health Insurance Premiums. Self-employed persons and more-than-2% shareholders of a S corporation claim the health insurance deduction for premiums paid directly on Line 29 of Form 1040.If you're a sole proprietor or a single-member LLC and you did not elect to treat the LLC as a C or S corporation, you would be a Schedule C filer. Claiming the deduction: 2  The health insurance deduction may not exceed the net profit from the business under which the health insurance premiums are paid, less deductions claimed for 50% of self-employment tax and Keogh, SEP, or SIMPLE retirement plan contributions.