I learned while filing taxes after a layoff is that COBRA payments are typically not tax deductible. If you're employed and paid $200/month deducted from your p

I learned while filing taxes after a layoff is that COBRA payments are typically not tax deductible. If you're employed and paid $200/month deducted from your paycheck, that was taken out before taxes. But when you're stuck paying the full cost +2% administrative fee (say, $500/month), you're paying with after tax dollars unless COBRA and other health expenses exceed 7.5% of your adjusted gross income. Feels like getting kicked while you're down.