That's a "KidzTandem" bicycle hand built by Brown Cycles of Grand Junction, Colorado.
The adult controls - steering, braking and gearing - are in the back, allowing the child to pedal and enjoy viewing everything that's coming up.
The front of bike can take a toddler seat for the very young. This toddler seat can be easily replaced with a saddle for older children.
Frank pointed out a similar child-in-front tandem, the Love Bike. While the KidzTandem has a linkage connecting the steering handlebar to the front fork, the Love Bike uses a big curvy cruiser handlebar that swoops back past the child to the adult sitting in the rear seat.
Photo taken in Palo Alto, California.