This exception to the hearsay evidence rule can apply when a child sexual abuse victim is unavailable to testify. The act does not define unavailability, however, so it condones the admission of hearsay by children too young to testify. Admission of such testimony conflicts with the principles underlying established hearsay exceptions and the defendant's right to confront witnesses. Under the statute, the defendant is forced to rebut the statement of an incompetent child whom he has had no opportunity to observe or cross-examine. The act may result in more convictions, but it greatly increases the risk of convicting innocent people. Seventy-eight footnotes are listed.