It is important to note that these laws only apply to being towed in a car. There is no law that sets a minimum age for being towed in a truck, trailer, or other vehicle.
If you are planning to tow a child in a car, it is important to check the laws in your state to make sure that you are meeting the legal requirements. You should also make sure that the child is properly restrained and that the car is equipped with the proper towing equipment.