The monthly limitation for any month with respect to a child is 1/12 of the amount in effect for the taxable year under subsection (c)(2)(A)(ii)(I). (3) Treatment of account while a dependent For purposes of this section, except as otherwise provided in this subsection, a child health savings account established for the benefit of the child of a taxpayer shall be treated as a health savings account of the taxpayer until the first taxable year (and each taxable year thereafter) for which no deduction under section 151 is allowable to any taxpayer with respect to such child, after which such account shall be treated as a health savings account of the child. The preceding sentence shall not apply for purposes of applying the limitations in subsection (b) to a health savings account of the taxpayer. (4) Child health savings account For purposes of this subsection, the term child health savings account means a health savings account designated as a child health savings account and established for the benefit of a child of a taxpayer. (5) Qualified medical expenses For purposes of this section, the term qualified medical expenses shall, with respect to any child health savings account, not include any amounts paid for medical care (as defined in section 213(d)) for any individual other than the child for whose benefit the account is maintained. (6) Exceptions for disability or death of child If the child becomes disabled within the meaning of section 72(m)(7) or dies— (A) subsection (f)(4)(A) shall not apply to any subsequent payment or distribution, and (B) the taxpayer may rollover the amount in such account to any health savings account of the taxpayer or grandparent of the child or to any child health savings account of any other child of the taxpayer. (7) Guardians Any legal guardian of a child shall be treated as the parent of such child for purposes of this section. (8) Regulations The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this subsection, including rules