Electrical facilities that generate electricity from wind; requirements for permitting; impact on U.S. military and national security. Requires, for the issuance of a permit by rule by the Department of Environmental Quality for a small renewable energy project that generates electricity solely from wind, that either (i) the U.S. Secretary of Defense has determined that the project does not have an adverse impact on military operations and readiness or pose an unacceptable risk to the national security of the United States or (ii) the applicant has agreed to take measures acceptable to the U.S. Department of Defense to sufficiently mitigate any adverse impact on military operations and readiness or unacceptable risk to the national security of the United States. The bill also provides that, for the purposes of the State Corporation Commission permitting the construction and operation of electrical generating facilities, an electrical facility that generates electricity from wind is considered contrary to the public interest unless (a) the U.S. Secretary of Defense has determined that the facility does not have an adverse impact on military operations and readiness or pose an unacceptable risk to the national security of the United States or (b) the utility has agreed to take measures acceptable to the U.S. Department of Defense to sufficiently mitigate any adverse impact on military operations and readiness or unacceptable risk to the national security of the United States.

Kindness Day. Designates April 6, in 2025 and in each succeeding year, as Kindness Day in Virginia.

Commission on Early Childhood Care and Education; members. Expands from 31 to 32 the minimum number of members of the Commission on Early Childhood Care and Education by adding one representative of the Department of Veterans Services to the nonlegislative citizen members of the Commission. This bill was incorporated into SB 1391.

Corporate income tax; Virginia taxable income; definitions. Defines, for purposes of income tax, "entire net income" as the total net income from all sources that a taxpayer is required to report for purposes of the federal income tax. The bill further defines "net operating loss" as the excess of any allowable income tax deductions over the gross income used in computing entire net income.

Road impact fees. Lowers one of the local government population requirements for eligibility to adopt a road impact fee ordinance from a population of at least 20,000 and a population growth rate of at least five percent to a population of at least 15,000 with no growth rate requirement.

Attorney General; distribution of 599 funding to distressed localities with high crime and poverty rates; advisory work group. Directs the Attorney General to convene a work group for the purpose of advising on the distribution of 599 funding to distressed localities with high crime and poverty rates. The work group shall include legislators and local elected officials who represent distressed localities and other persons with relevant experience and expertise.

Sales and use tax; dealer discount.

Department of Health; waterworks; mandatory reporting. Requires owners of waterworks to report any critical equipment failure or malfunction or contaminant release to the Department of Health's Office of Drinking Water as soon as practicable but no more than two hours after discovery. The bill also requires owners of waterworks that are required to submit a monthly operating report to the Office to include any noncritical equipment failure or malfunction that could adversely affect water quality, public health, or service continuity in such report. This bill is identical to HB 2749.

Lobbyist registration; definition of "lobbyist"; representatives of public institutions of higher education. Amends the definition of "lobbyist" to include individuals who represent public institutions of higher education for the purpose of lobbying.

Possession of retail tobacco products and hemp products intended for smoking by a person younger than 21 years of age prohibited; penalty. Prohibits any person younger than 21 years of age from possessing any retail tobacco product or hemp product intended for smoking, as those terms are defined in relevant law. A violation of such prohibition is punishable by seizure and forfeiture of such retail tobacco product or hemp product for a first violation. The bill imposes a civil penalty not to exceed $100 for a second violation and a civil penalty not to exceed $250 for a third or subsequent violation. The bill also provides that a court may, as an alternative to the civil penalty, and upon motion of the defendant, prescribe the performance of up to 20 hours of community service for a second violation and up to 40 hours of community service for a third or subsequent violation, but if the defendant fails or refuses to complete the community service as prescribed, the court may impose the civil penalty. Additionally, upon such violation, the judge may enter an order suspending the motor vehicle and driver's license of such person pursuant relevant law.

Publication of legal notices; website. Allows a locality to publish legal notices on the locality's website instead of, or in addition to, publishing such notices in a newspaper having general circulation in the locality.

Taxation; rate of interest. Provides that (i) the rate of interest on omitted taxes and assessments is equal to the Underpayment Rate established by the Internal Revenue Code and (ii) the rate of interest on refunds is equal to the Overpayment Rate for noncorporate taxpayers established by the Internal Revenue Code beginning in the third quarter of calendar year 2025 and thereafter. Current law provides that (a) the rate of interest on omitted taxes and assessments is equal to the Underpayment Rate plus two percent and (b) the rate of interest on refunds is equal to the Overpayment Rate for noncorporate taxpayers plus two percent.

Virginia Community Flood Preparedness Fund; loan and grant program; eligible recipients; federally recognized tribes; Virginia recognized tribes. Expands the type of eligible recipients for loans and grants from the Virginia Community Flood Preparedness Fund to include federally recognized tribes and Virginia recognized tribes. Under current law, only localities are eligible to receive loans or grants from the Fund. This bill is identical to HB 2077.

Gift certificates; fees. Prohibits the imposition of a dormancy fee, an inactivity charge or fee, or a service fee with respect to a gift certificate, unless certain requirements of the bill are met.

High-energy facilities; water and energy usage information reports; statewide clearinghouse established. Requires any owner or operator of a high-energy facility, as defined in the bill, to submit to the Department of Environmental Quality no later than May 1, 2026, and on a quarterly basis thereafter, a report that contains certain information relating to water and energy usage for each such facility. The bill requires the Department, no later than July 1, 2026, to design, implement, and maintain a publicly accessible website to serve as a statewide clearinghouse for information relating to water and energy usage of all high-energy facilities operating in the Commonwealth. The bill provides that, in order to fully cover the costs of designing, implementing, and maintaining the statewide clearinghouse, the Department shall assess an initial fee on each owner or operator of a high-energy facility and may assess an annual fee thereafter for each year that such high-energy facility is in active use. The bill requires any owner or operator of a high-energy facility to notify the Department of any substantial change in operations or technologies that would require an update to the information required by the bill at least 60 days prior to making such change. The bill also requires the Department to convene a work group of stakeholders for the purpose of identifying additional information required to be published to the statewide clearinghouse. Such work group is required to convene at least three times by July 1, 2026, in a manner that is open to the public, and each such meeting is required to include a public comment period of no less than 60 days following such meeting.