Child sexually abusive materials.

Authorizes the attorney general to assess a civil penalty of $1 million on a corporation with a market capitalization of at least $100 billion for each instance in which the corporation knowingly makes available child sexually abusive material, and establishes a procedure for the investigation of a complaint relating to child sexually abusive material. Establishes the child sexually abusive material facilitation prevention fund. Specifies that money in the fund shall be used to: (1) fund the Internet crimes against children fund; and (2) offset forgone tax remittances. Makes an appropriation.