Google is your friend.
# Must hold at least a private pilot certificate with a powered aircraft category rating.
# Has logged at least 100 hours as pilot in command in the category and class of the aircraft to be used for towing.
# Has a logbook endorsement from an authorized instructor certifying ground and flight training in gliders and is proficient in the techniques and procedures essential to the safe towing of gliders.
# Has logged at least 3 flights as sole manipulator of the controls of an aircraft towing a glider or simulating towing a glider while accompanied by a pilot meeting tow pilot requirements.
# Within the previous 12 months has either made at least 3 actual or simulated glider tows while accompanied by a qualified pilot, or made at least 3 flights as pilot in command of a glider towed by an aircraft.
However, the thing is, the FAA may find the time to be compensation, so you better check with your local FSDO.