A seat for providing an improved level of protection to a child by reducing the amount of force restraining straps exert upon the child during a collision. The seat includes a seat frame and a cover positioned over the seat frame to provide comfort to a seat occupant. The seat frame includes a seat back with a slot for receiving a strap for restraining a seat occupant and an energy absorbing member. The energy absorbing member reduces the amount of force applied by the strap to the seat occupant during a sudden deceleration of the seat.