gross income for the taxable year exceeds $90,000 (or, in the case of a joint return, $150,000), multiplied, for a taxable year ending in a year beginning after December 31, 2015, by the cost-of-living adjustment for the year as described in section 1(f)(3) of the Internal Revenue Code of 1986, but substituting 2015 for 1992 in subparagraph (B) of such section. (2) Zero per capita amount for married filing separately The per capita amount under this section shall be zero in the case of a married couple filing separately. 105. State options for improved access to health insurance coverage in each State (a) State options To improve access (1) In general Each State may carry out any of the functions described in this section in order to improve the access of residents of the State to health insurance coverage. (2) Repurposing State Exchanges A State may use or adapt an Exchange that the State has established under title I of PPACA to carry out any such function. (3) Repurposing Federal Exchange The Federal Government shall make available to States current capabilities of the Federal Exchange, including the Federal Data Services Hub and Agent Broker Portal, to the extent requested by a State for activities related to enrollment of citizens of the State into health insurance coverage. (b) Transparency portal Each State may establish and operate an open and transparent marketplace mechanism whereby qualified residents of the State can readily compare, through the use of the Internet, the benefits and prices between different health insurance coverage options made available to them. (c) Enrollment, subject to individual opt-Out A State may provide for the enrollment of qualified residents of the State who are uninsured in default health insurance coverage offered under section 107(c) and establishing a Roth HSA for such residents who do not have a Roth HSA unless the resident has affirmatively elected not to be so enrolled and not to have a Roth HSA, respectively. Any such enrollment under this paragraph shall be