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H.R. 1093

U.S. House•In House Committee

Summary

H.R. 1093, the Natural Disaster Property Protection Act of 2025, was introduced in the House on Feb 6, 2025 by Rep. Brittany Pettersen (D) with 1 co-sponsor. It was referred to Ways And Means, and last saw action on Feb 6, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 1093 has 1 co-sponsor.

hb1093/introduced-in-house.txt
119 HR 1093 IH: Natural Disaster Property Protection Act of 2025
 U.S. House of Representatives
 2025-02-06
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 1093  IN THE HOUSE OF REPRESENTATIVES   February 6, 2025   Ms. Pettersen  (for herself and  Mr. LaMalfa ) introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
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.
1.
Short title
This Act may be cited as the   Natural Disaster Property Protection Act of 2025  .
2.
Increase in threshold requiring information reporting to respect to qualified natural disaster expenses
(a)
Returns regarding payment in course of trade or business
 Section 6041  of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
(h)
Increased threshold for qualified natural disaster expenses
(1)
In general
In the case of a payment for a qualified natural disaster expense, subsection (a) shall be applied by substituting  $5,000  for  $600 .
(2)
Qualified natural disaster expense
For purposes of this subsection, the term  qualified natural disaster expense  means—
(A)
an expense incurred to mitigate the risk posed to real property by natural disasters or extreme weather, or
(B)
an expense incurred to repair damage done to real property by natural disasters or extreme weather.
 .
(b)
Returns regarding payments of remuneration for services
Section 6041A of such Code is amended by adding at the end the following new subsection:
(g)
Increased threshold for qualified natural disaster expenses
In the case of a payment for a qualified natural disaster expense (as defined in section 6041(h)(2)), subsection (a)(2) shall be applied by substituting  $5,000  for  $600 .
 .
(c)
Effective date
The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this section.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-02-06
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in House Feb 6, 2025

hb1093/introduced-in-house.md

Shown Here:
Introduced in House (02/06/2025)

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.

Sponsors

Rep. Brittany Pettersen (D) sponsors H.R. 1093, and 1 member has co-sponsored it from the day it was introduced.

Committees

H.R. 1093 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Feb 6, 2025 · 1,160 Bills

Actions

H.R. 1093 has taken 2 actions since Feb 6, 2025.

ChamberAction
Feb 6, 2025
House
Introduced in House
Feb 6, 2025
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 1093 has not gone to a roll call.

Titles

H.R. 1093 goes by 3 titles, 1 of them short titles.

  • Natural Disaster Property Protection Act of 2025 — Display Title
  • Natural Disaster Property Protection Act of 2025 — Short Title(s) as Introduced
  • 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. — Official Title as Introduced

Lobbying

2 clients hired 2 firms and 17 registered lobbyists who named H.R. 1093 in 13 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Automotive Industry, Disaster Planning/Emergencies, Financial Institutions/Investments/Securities, Insurance, Taxation/Internal Revenue Code, Torts, Transportation, Consumer Issues/Safety/Products.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION—District of Columbia17—
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES—District of Columbia16—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA17—
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES16—

Lobbyists

Named on the filings that cite the bill.

LobbyistFirmsClientsFilings
BRETT HEWITT117
DAVID PEARCE117
DONALD GRIFFIN117
MONA DOOLEY117
ROBERT GORDON117
STEF ZIELEZIENSKI117
THERESA PETTIGREW117
JAMES GRANDE116
KATHERINE DUVENECK116
NICHOLAS BOUKNIGHT116
ROBERT MCCARTY116
SAM WHITFIELD116
ANTHONY COTTO115
KATE CAREY113
CORY MAKS112
WILLIAM SEABROOK112
ANNA BUHLINGER111

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATIONAMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA2026 second_quarter$2.1M2nd Quarter - Report
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATIONAMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA2025 second_quarter$1.7M2nd Quarter - Report
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATIONAMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA2026 first_quarter$1.4M1st Quarter - Report
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATIONAMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA2025 third_quarter$1.4M3rd Quarter - Amendme…
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATIONAMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA2025 third_quarter$1.4M3rd Quarter - Report
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATIONAMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA2025 fourth_quarter$1.4M4th Quarter - Report
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATIONAMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA2025 first_quarter$1.3M1st Quarter - Report
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIESNATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES2026 second_quarter$540K2nd Quarter - Report
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIESNATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES2026 first_quarter$506.4K1st Quarter - Report
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIESNATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES2025 fourth_quarter$465.8K4th Quarter - Report
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIESNATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES2025 third_quarter$442.1K3rd Quarter - Report
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIESNATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES2025 second_quarter$435.7K2nd Quarter - Report
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIESNATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES2025 first_quarter$424.5K1st Quarter - Report

Classification

The Congressional Research Service files H.R. 1093 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 1093’s is Taxation.

hr1093/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 1093, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 25 (Thursday, February 6, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. PETTERSEN:H.R. 1093.Congress has the power to enact this legislation pursuantto the following:Clause 18 of Section of Article 1[Page H557]

Source: congress.gov · legiscan.com