You can claim your health insurance premiums ... your HSA or FSA with pre-tax money, so you're already not paying taxes on these contributions. You can deduct your COBRA premiums on your taxes because ...

If your premiums are paid with pre-tax money ... then you can only deduct the after-subsidy amount that you pay for your ...

Pre-tax deductions, such as contributions to retirement plans or health insurance premiums ... for eligible dependent care expenses including after-school programs and childcare.