; (II) worn by a medically complex child who has been diagnosed with a condition described in subparagraph (A) and needs such garment to correct or ameliorate such condition; and (III) if disposable— (aa) does not use any latex or common allergens; and (bb) meets or exceeds the quality standards for diapers commercially available through retail sale in the following categories: (AA) Absorbency (with acceptable rates for first and second wetting). (BB) Waterproof outer cover. (CC) Flexible leg openings. (DD) Refastening closures. (iii) The term diapering supplies means items, including diaper wipes and diaper creams, necessary to ensure that a medically complex child who has been diagnosed with a condition described in subparagraph (A) and uses a medically necessary diaper is properly cleaned and protected from diaper rash. . 4. Inclusion of diapers and diapering supplies as qualified medical expenses (a) Health savings accounts Section 223(d)(2) of the Internal Revenue Code of 1986 is amended— (1) by inserting , medically necessary diapers, and diapering supplies after menstrual care products in the last sentence of subparagraph (A)