Benzodiazepines act as positive allosteric modulators of GABA-A receptors, enhancing inhibitory neurotransmission and reducing neuronal excitability in the central nervous system. For tinnitus, they may help by decreasing anxiety and stress associated with the condition, potentially modulating the neural perception of phantom sounds through their anxiolytic and mild sedative effects. However, their use is typically limited due to potential dependence and tolerance issues.