CSS (Cascading Style Sheets) is a style sheet language that allows control over the presentation and layout of web pages. CSS handles the look and feel aspects of a web page by controlling things like colors, fonts, layout, and variations for different devices. CSS provides advantages like time savings through reuse of styles, faster page loads with less code, and easy maintenance through global style changes. The CSS language is created and maintained by the CSS Working Group within the W3C, and the ratified specifications become recommendations for implementation.