This legislation, known as the Kelsey Smith Act, amends the Communications Act of 1934 to require providers of certain telecommunications services to furnish location information for a user's device to law enforcement or public safety personnel during emergencies. This mandatory disclosure is triggered under two conditions: if the device was used for a 9-1-1 call within the last 48 hours, or if there is reasonable suspicion that the device's user is in an emergency situation involving a risk of death or serious physical harm. The bill stipulates that providers must supply this location data without delay upon request from an investigative or law enforcement officer, or an agent of a public safety answering point. To ensure accountability, the requesting agency must maintain a record of each request, detailing the officer involved, the need for disclosure, and the specific emergency condition asserted. Furthermore, the legislation includes a hold harmless clause, protecting providers and their affiliates from any legal action for complying with these emergency disclosure requirements. It also clarifies that this federal mandate does not supersede existing state laws that require similar emergency location disclosures. The bill defines "covered service" to include commercial mobile services and IP-enabled voice services, ensuring broad applicability to modern communication methods.