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http://store.steampowered.com/subscriber_agreement/
However, why not just Family Share your son your games?
He's the main user of the account anyway, and there are times when I'd like to stuff around with just one game (Skyrim), and I can't do that if he's doing the same thing at the same time.
I figured I'd just create a new account, buy another copy of Skyrim and then let him have the everything in the first account.
Pretty much that. It's against the SSA. So even if you did say just give him the password and change the email address on it. YOU would still be liable for anything done with or charged to the account and it's saved payment methods which means you would also beat the mercy of his security practices.
So if you're gonna do it. Just make sure none of your payment info is saved.