The "Protecting Children Over Profits Act" seeks to amend Title 18 of the U.S. Code to preclude electronic communication and remote computing service providers from receiving reimbursement or other compensation for information relating to child exploitation. This legislation aims to ensure that companies do not financially benefit from assisting in investigations concerning child exploitation. Specifically, the bill modifies sections 2706(c), 2518, and 3124(c) to explicitly state that providers shall not be compensated for expenses incurred when providing records, information, facilities, or technical assistance related to child exploitation. This applies to various legal processes, including those for stored communications, wiretaps, and pen registers. By eliminating these financial incentives, the Act reinforces the imperative to combat child exploitation without monetary gain for service providers.