This bill, titled the Sentencing Accountability For Exploitation Act or SAFE Act, directs the United States Sentencing Commission to review and amend federal sentencing guidelines for offenses involving child sexual abuse material (CSAM). The directive applies to specific offenses under title 18 of the U.S. Code, aiming to ensure that penalties appropriately account for the actual and potential harm to victims and the public. The legislation mandates that the Commission consider changes in typical offense behavior and the use of modern computer and internet technologies since the guidelines were last amended, while also better reflecting the current spectrum of offender culpability. It defines "prohibited sexual conduct against a child" to include acts like kidnapping, illegal sexual abuse, and sexual exploitation, but explicitly excludes conduct related to merely accessing or viewing CSAM. In carrying out this directive, the Commission must ensure the guidelines reflect the seriousness of these offenses, the need for deterrence, just punishment, and public protection, and the importance of differentiating offenders based on culpability and dangerousness. It must also avoid duplicative punishment for the same conduct. The bill requires the development of guidelines that account for numerous factors, including: whether the defendant engaged in prior or subsequent prohibited conduct against a child; participation in groups dedicated to CSAM or encouraging others to commit such offenses; the use of concealment technologies or multiple online channels; gradations in the severity of depicted conduct and the age of the minor; the number of CSAM items or victims; and whether the offense involved distribution for valuable consideration or caused a victim's death by suicide. Crucially, the Commission is authorized to amend existing guidelines, even those promulgated under prior congressional directives, but is expressly prohibited from lowering the applicable base offense level provided in section 2G2.2(a) of the United States Sentencing Guidelines Manual as it exists on the date of enactment. The bill also repeals several older laws related to sentencing directives for child exploitation offenses.