This bill, titled the Kids Online Safety Act, mandates that covered platforms implement measures to protect minors online. A covered platform is defined as an internet service that enables user accounts, facilitates user-generated content, uses design features to promote engagement, and personalizes content or ads. The bill defines a minor as an individual under 17 and a child as under 13. Platforms must establish policies to prevent specific harms to minors, including threats of physical violence , sexual exploitation and abuse , and the distribution of narcotic drugs , tobacco, cannabis, gambling, or alcohol. They must also address financial harm from deceptive practices. Platforms are required to provide minors with readily accessible safeguards, such as limiting communication with other users and defaulting to the most protective settings for privacy and safety. The bill mandates easy-to-use parental tools, allowing parents to manage a minor's privacy and account settings, restrict purchases, and view or limit screen time. For children, these parental tools must be enabled by default. Additionally, platforms must provide a clear reporting mechanism for harms to minors, ensuring timely responses, especially for imminent threats. Platforms are also prohibited from advertising illegal products to minors. Covered platforms must undergo annual independent, third-party audits to assess compliance, with results submitted to the Federal Trade Commission (FTC). Violations are enforceable by the FTC and State attorneys general. The bill establishes a Kids Online Safety Council to advise Congress on online risks, benefits, and best practices for minor safety.