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H.R. 1093 119th Congress House

Natural Disaster Property Protection Act of 2025

Official title: To amend the Internal Revenue Code of 1986 to increase the dollar threshold applicable to information reporting with respect to payments for qualified natural disaster expenses.

Introduced: February 6, 2025 Introduced by: Brittany Pettersen Democratic · Colorado See on congress.gov
Taxation
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 6, 2025
Referred to the House Committee on Ways and Means.
Feb 6, 2025
Introduced in House
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What's happening now February 6, 2025

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Natural Disaster Property Protection Act of 2025

This bill increases to $5,000 (from $600) the dollar threshold at which a person engaged in a trade or business is required to file an information return (for federal tax purposes) reporting certain payments related to a natural disaster or extreme weather.

Under current law, a person engaged in a trade or business (including a corporation, company, partnership, association, individual, estate, and trust) is required to file an information return for certain payments made during the tax year to another person (but generally not to a corporation) if such payments total (in the aggregate) $600 or more (information reporting threshold). Such payments are reported on the IRS Form 1099 series. Specifically, payments made to nonemployees in exchange for services are reported on IRS Form 1099-NEC (nonemployee compensation). (Some exceptions apply.)

Under the bill, the information reporting threshold increases to $5,000 for (1) expenses incurred to mitigate the risk of damage to real property that may result from a natural disaster or extreme weather, and (2) expenses incurred to repair damage to real property caused by a natural disaster or extreme weather.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 9

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

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 Cosponsors 1
All 1 Republican 1
R
LaMalfa, Doug
California · Feb 6, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1093: Natural Disaster Property Protection Act of 2025. 119th Congress. Open America. https://openamerica.io/bill/119-HR-1093/
MLA
"H.R. 1093: Natural Disaster Property Protection Act of 2025." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-1093/.
Bluebook (legal)
H.R. 1093, 119th Cong. (2026), https://openamerica.io/bill/119-HR-1093/.
Markdown link
[H.R. 1093: Natural Disaster Property Protection Act of 2025](https://openamerica.io/bill/119-HR-1093/)
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