who are employed in such State, respectively. (2) Modification of insurance requirements Except as specifically provided in this title, the requirements under title I of PPACA (including amendments made by such title) relating to health insurance coverage offered in the State shall not apply except to the extent specified by the State. (3) New deposit system through funding Roth HSAs (A) In general Deposit qualifying residents (as defined in subsection (b)(2)) who are residing in the State are eligible for a deposit to a Roth HSA that may be used for premiums and cost-sharing for health insurance coverage in accordance with subsection (b). (B) State specification of manner of carrying out Roth HSA deposit system (patient-grant electing state) In making the election under this subsection, a State shall specify whether the State will carry out subsection (b) or if such subsection shall be carried out by means of the credit under section 36C of the Internal Revenue Code of 1986. (4) Additional amounts for population health initiatives for State administered Roth HSA deposit system A patient-grant electing State (as defined in section 100(1)) is entitled to receive additional funding under subsection (c) for population health initiatives. (b) Deposit through payment into Roth HSA for deposit qualifying residents (1) In general The subsidies described in subsection (a)(3) for an electing State shall be furnished for each deposit qualifying resident through the deposit of a contribution into a Roth HSA of the individual in the amount determined under section 104. For purposes of the Internal Revenue Code of 1986, the amount of any contribution to a Roth HSA made under this paragraph shall be included in the gross income of the individual for whose benefit the Roth HSA was established. (2) Deposit qualifying resident defined In this title, the term deposit qualifying resident means, with respect to a State and a month, an individual— (A) who is a qualified resident (as defined in section 100(14)) of the State as of the