119th Congress · introduced in the House · Feb 6, 2025
Natural Disaster Property Protection Act of 2025
Official title from Congress.gov
Latest action (Feb 6, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Feb 6, 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.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
14 citations.
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION · lobbying firm or registrant: AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · amended · posted Oct 23, 2026 · issue area: Disaster Planning/Emergencies
$1,410,000
Spent on own lobbying
…mmendations from the Wildland Fire Mitigation and Management Commission H.R. 471 Fix Our Forests Act H.R. 1105 Disaster Resiliency S. 453 Wildfire Coordination H.R. 1093 Natural Disaster Mitigation S. 258 Tornado Prediction S. 613 Improving Flood and Agricultural Forecasts S. 902 Wildfire Response and Preparedness S. 441 Wildfi…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Disaster Planning/Emergencies
$520,000
Spent on own lobbying
….R.1076 - To direct the Comptroller General of the United States to conduct a study on the effectiveness of emergency alerting systems, and for other purposes. H.R.1093 - To amend the Internal Revenue Code of 1986 to increase the dollar threshold applicable to information reporting with respect to payments for qualified natura…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION · lobbying firm or registrant: AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Disaster Planning/Emergencies
$1,600,000
Spent on own lobbying
…mmendations from the Wildland Fire Mitigation and Management Commission H.R. 471 Fix Our Forests Act H.R. 1105 Disaster Resiliency S. 453 Wildfire Coordination H.R. 1093 Natural Disaster Mitigation S. 258 Tornado Prediction S. 613 Improving Flood and Agricultural Forecasts S. 902 Wildfire Response and Preparedness S. 441 Wildfi…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION · lobbying firm or registrant: AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 22, 2026 · issue area: Disaster Planning/Emergencies
$2,140,000
Spent on own lobbying
…mmendations from the Wildland Fire Mitigation and Management Commission H.R. 471 Fix Our Forests Act H.R. 1105 Disaster Resiliency S. 453 Wildfire Coordination H.R. 1093 Natural Disaster Mitigation S. 258 Tornado Prediction S. 613 Improving Flood and Agricultural Forecasts S. 902 Wildfire Response and Preparedness S. 441 Wildfi…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Disaster Planning/Emergencies
$540,000
Spent on own lobbying
….R.1076 - To direct the Comptroller General of the United States to conduct a study on the effectiveness of emergency alerting systems, and for other purposes. H.R.1093 - To amend the Internal Revenue Code of 1986 to increase the dollar threshold applicable to information reporting with respect to payments for qualified natura…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION · lobbying firm or registrant: AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Disaster Planning/Emergencies
$1,440,000
Spent on own lobbying
…mmendations from the Wildland Fire Mitigation and Management Commission H.R. 471 Fix Our Forests Act H.R. 1105 Disaster Resiliency S. 453 Wildfire Coordination H.R. 1093 Natural Disaster Mitigation S. 258 Tornado Prediction S. 613 Improving Flood and Agricultural Forecasts S. 902 Wildfire Response and Preparedness S. 441 Wildfi…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Disaster Planning/Emergencies
$506,440
Spent on own lobbying
….R.1076 - To direct the Comptroller General of the United States to conduct a study on the effectiveness of emergency alerting systems, and for other purposes. H.R.1093 - To amend the Internal Revenue Code of 1986 to increase the dollar threshold applicable to information reporting with respect to payments for qualified natura…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION · lobbying firm or registrant: AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Disaster Planning/Emergencies
$1,400,000
Spent on own lobbying
…mmendations from the Wildland Fire Mitigation and Management Commission H.R. 471 Fix Our Forests Act H.R. 1105 Disaster Resiliency S. 453 Wildfire Coordination H.R. 1093 Natural Disaster Mitigation S. 258 Tornado Prediction S. 613 Improving Flood and Agricultural Forecasts S. 902 Wildfire Response and Preparedness S. 441 Wildfi…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 16, 2026 · issue area: Disaster Planning/Emergencies
$465,758
Spent on own lobbying
….R.1076 - To direct the Comptroller General of the United States to conduct a study on the effectiveness of emergency alerting systems, and for other purposes. H.R.1093 - To amend the Internal Revenue Code of 1986 to increase the dollar threshold applicable to information reporting with respect to payments for qualified natura…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 21, 2025 · issue area: Disaster Planning/Emergencies
$442,147
Spent on own lobbying
….R.1076 - To direct the Comptroller General of the United States to conduct a study on the effectiveness of emergency alerting systems, and for other purposes. H.R.1093 - To amend the Internal Revenue Code of 1986 to increase the dollar threshold applicable to information reporting with respect to payments for qualified natura…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION · lobbying firm or registrant: AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 22, 2025 · issue area: Disaster Planning/Emergencies
$1,740,000
Spent on own lobbying
…mmendations from the Wildland Fire Mitigation and Management Commission H.R. 471 Fix Our Forests Act H.R. 1105 Disaster Resiliency S. 453 Wildfire Coordination H.R. 1093 Natural Disaster Mitigation S. 258 Tornado Prediction S. 613 Improving Flood and Agricultural Forecasts S. 902 Wildfire Response and Preparedness S. 441 Wildfi…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Disaster Planning/Emergencies
$435,663
Spent on own lobbying
….R.1076 - To direct the Comptroller General of the United States to conduct a study on the effectiveness of emergency alerting systems, and for other purposes. H.R.1093 - To amend the Internal Revenue Code of 1986 to increase the dollar threshold applicable to information reporting with respect to payments for qualified natura…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES · lobbying firm or registrant: NATIONAL ASSOCIATION OF MUTUAL INSURANCE COMPANIES
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Disaster Planning/Emergencies
$424,512
Spent on own lobbying
….R.1076 - To direct the Comptroller General of the United States to conduct a study on the effectiveness of emergency alerting systems, and for other purposes. H.R.1093 - To amend the Internal Revenue Code of 1986 to increase the dollar threshold applicable to information reporting with respect to payments for qualified natura…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION · lobbying firm or registrant: AMERICAN PROPERTY CASUALTY INSURANCE ASSOCIATION FKA PROPERTY CASUALTY INSURERS ASSOC. OF AMERICA
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Disaster Planning/Emergencies
$1,290,000
Spent on own lobbying
…mmendations from the Wildland Fire Mitigation and Management Commission H.R. 471 Fix Our Forests Act H.R. 1105 Disaster Resiliency S. 453 Wildfire Coordination H.R. 1093 Natural Disaster Mitigation S. 258 Tornado Prediction S. 613 Improving Flood and Agricultural Forecasts S. 902 Wildfire Response and Preparedness S. 441 Wildfi…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing