All lobbying filings

VIKING NAVIGATION LLC

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

Filing 2nd Quarter - Report

2nd Quarter (Apr 1 - June 30) 2025 · Kentucky · House · Senate · $20,000.00 income · posted Jul 21, 2025

Official filing document

Bills named in this filing 3

HR 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.
HR 1
An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.

Lobbying activity 2

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 waiver of navigable waterway bridge airboard in Kentucky Lobbying activity related to legislation (draft and introduced): -- FY2026 Transportation-HUD Appropriations in general: Support for full funding for 49 USC 22907 and 46 USC 54301 -- 26 USC 45G H.R. 516 & S. 1532 (119th Cong.) - 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. H.R. 1 (119th Cong.) - support inclusion of H.R. 516, etc.

Taxation/Internal Revenue Code

Lobbying activity related to legislation (draft and introduced): -- 26 USC 45G H.R. 516 & S. 1532 (119th Cong.) - 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. H.R. 1 (119th Cong.) - support inclusion of H.R. 516, etc.

Source: federal Lobbying Disclosure Act filing. Bills are parsed from the activity descriptions.