Protecting Children Over Profits Act

This bill amends federal law to clarify that electronic communications and remote computing service providers (like internet companies) are exempt from certain record-keeping requirements when handling information related to child exploitation. It specifically removes the need for providers to maintain certain records about child exploitation cases and prohibits them from being paid for providing information, facilities, or technical assistance related to such cases. The exemption applies only to information defined as "child exploitation" under the 2008 PROTECT Our Children Act. The bill directly affects tech companies and service providers by streamlining their ability to share child exploitation data without financial compensation or record-keeping burdens.