# 119-hr-1093: Natural Disaster Property Protection Act of 2025

119-hr-1093, Natural Disaster Property Protection Act of 2025, is a 119th Congress bill sponsored by Rep. Pettersen, Brittany [D-CO-7] (D-CO); status introduced; PRIA reads it as touching household money (as of 2026-07-08).

- Canonical: https://policyrisk.com/legislation/119-hr-1093
- As of: 2026-07-08
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1093
- Congress: 119
- Title: Natural Disaster Property Protection Act of 2025
- Status: introduced
- Introduced: 2025-02-06
- Sponsor: Rep. Pettersen, Brittany [D-CO-7] (D-CO)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-07-08

## Summary

**Raises the IRS reporting threshold for business payments tied to natural-disaster repair and mitigation to $5,000.** The bill would amend Internal Revenue Code sections 6041 and 6041A to replace the $600 reporting trigger with $5,000 for payments made in a trade or business for "qualified natural disaster expenses." Those expenses are defined to include costs to mitigate risks to real property from natural disasters or extreme weather and costs to repair damage to real property. The change would apply to amounts paid or incurred after enactment.

## Cosponsors (1)

- Rep. LaMalfa, Doug [R-CA-1] (R-CA), 2025-02-06T00:00:00.000Z

## Provisions PRIA read

- Higher reporting threshold for business disaster repairs: benefit, low. If enacted, businesses would report certain payments to the IRS only when total to one payee reaches $5,000 in a year, instead of $600. This would cover work to prevent or repair damage to land or buildings from natural disasters or extreme weather. It would apply to payments made in a trade or bus…

## Related bills

- 119-hr-6644: 21st Century ROAD to Housing Act
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-6771: Housing Crisis Response Act of 2025
- 119-hr-7977: Energy Bills Relief Act
- 119-hr-10061: Wildfire Response and Readiness Act
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025

## Sources
- [119-hr-1093 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1093)

## Related
- [119-hr-6644: 21st Century ROAD to Housing Act](https://policyrisk.com/legislation/119-hr-6644)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-6771: Housing Crisis Response Act of 2025](https://policyrisk.com/legislation/119-hr-6771)
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-10061: Wildfire Response and Readiness Act](https://policyrisk.com/legislation/119-hr-10061)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1093 (as of 2026-07-08).