The bill amends Title 42 of the Pennsylvania Consolidated Statutes by adding a new section, 5988.1, which outlines sentencing considerations for child victim offenders. It allows courts to exercise discretion in sentencing if a child is convicted of an offense and it is determined that the child was a victim of prohibited sexual conduct within a year prior to the offense, or if the child acted under substantial emotional distress during the commission of the crime. The court may choose to depart from mandatory minimum sentences, impose a determination of guilt without further penalty, transfer the case to juvenile court, or reduce or waive fines and restitution.

However, there are exceptions to this provision; it does not apply to convictions for offenses related to human trafficking or sexual offenses, nor does it apply if the victim did not engage in prohibited sexual conduct. The bill also includes definitions for "emotional distress" and "prohibited sexual conduct," specifying the types of offenses that fall under the latter category. The act is set to take effect 60 days after its passage.