; and (B) the provision of a new, Roth HSA- and market-based deposit system for individuals who do not otherwise qualify for Federal or State subsidies for health benefits coverage. (3) Rejection of PPACA The State rejecting title I of PPACA (and the amendments made thereby), except as otherwise required in this title. If a State fails to make an election described in this subsection during the 1-year period beginning on the date of enactment of this Act, the State shall be deemed to have made the election described in paragraph (2). A State may, through written notice to the Secretary, change an election previously made under this subsection. (b) Relation to current Medicaid ACA coverage option Nothing in this section shall be construed to change the option of a State with respect to the implementation of Medicaid ACA coverage under section 1902(a)(10)(A)(i)(VIII) of the Social Security Act ( 42 U.S.C. 1396a(a)(10)(A)(i)(VIII) ), except that a State that elects not to provide medical assistance to individuals under such section may make such individuals deposit qualifying residents under this title. 103. State alternative option (a) In general In the case of a State that elects under section 102(a)(2) the alternative option under this section, subject to subsection (d) and section 107, the following shall apply: (1) Elimination of individual and employer shared responsibility for health care tax requirements for residents and employees in State The individual and employer health care responsibilities under the amendments made by title I of PPACA (including under sections 5000A and 4980H of the Internal Revenue Code of 1986) shall no longer apply pursuant to section 101 with respect to individuals who are residents of such State and with respect to individuals 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