All lobbying filings

VIKING NAVIGATION LLC

Lobbying for P&L TRANSPORTATION, INC. (FKA APPALACHIAN & OHIO RAILROAD, INC.) · Short line freight railroad

Filing · LD-2 quarterly report Q3 report

Reporting period

3rd Quarter 2026

July 1 - Sep 30 · Posted Oct 20, 2026

Income

$10,000

What the client paid this registrant for the period.

Client based in

Kentucky

Official filing document

Government bodies contacted 5

The chambers, agencies and offices the filer named. It does not say who inside them was contacted, or when. Each name opens every filing that named the same body.

Lobbying activity 3

Marine/Maritime/Boating/Fisheries

Lobbying activity unrelated to pending legislation: -- Support for waiver of navigable waterway bridge airboard in Kentucky

Railroads

Lobbying activity unrelated to pending legislation: -- Obligation of federal project funding under 23 USC 117 for projects in Kentucky; -- Obligation of projects under 49 USC 22907 in West Virginia; -- Support for applications for federal project funding under 49 USC 22907 for projects in Illinois, Indiana, West Virginia, and Kentucky. -- Support for waiver of navigable waterway bridge airboard in Kentucky. Lobbying activity related to legislation (draft and introduced): -- FY2027 Transportation-HUD Appropriations in general, H.R. 6500 (PL 119-103), H.R. 9170 (etc): Support for full funding for 49 USC 22907 and 46 USC 54301; -- Surface Transportation Reauthorization HR 8870 BUILD America 250 Act: Support for full funding for 49 USC 22907 and support for short line 45G tax provisions; -- 26 USC 45G, H.R. 516, S. 1532, and H.R. 8870 BUILD America 250 Act - To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit: Continued support of current tax treatment of assignments under 26 USC 45G(b) and adjustment of 26 USC 45G(b) credit limitation and 45G(d) eligible track miles.

Taxation/Internal Revenue Code

Lobbying activity related to legislation (draft and introduced): -- 26 USC 45G, H.R. 516, S. 1532, and H.R. 8870 BUILD America 250 Act - To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit: Continued support of current tax treatment of assignments under 26 USC 45G(b) and adjustment of 26 USC 45G(b) credit limitation and 45G(d) eligible track miles.

Bills named in this filing 5

H.R. 6500
Continuing Appropriations and Extensions Act, 2027
H.R. 9170
Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2027
H.R. 8870
BUILD America 250 Act
H.R. 516
To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
S. 1532
A bill to amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.

Source: federal Lobbying Disclosure Act filing, reproduced as filed. Bills are parsed from the activity descriptions.