The Big Tech Accountability Act creates new federal criminal penalties for online platforms and individuals that knowingly amplify violent content, making it illegal to disseminate material encouraging violence, kidnapping, or felonies involving physical force if the content reaches 500 or more viewers or accumulates 10,000 views through algorithmic promotion. Violators face up to two years in prison and civil penalties of up to $50,000 per violation, with the Attorney General and victims authorized to pursue lawsuits for damages and court orders to stop the conduct. The bill applies to social media platforms, publishing entities, and individuals engaged in spreading such content online. The legislation also includes technical amendments to federal law to formally register these new criminal and civil penalty provisions within the U.S. Code.