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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
Reporting period
2nd Quarter 2025
Apr 1 - June 30 · Posted Jul 21, 2025
Income
$20,000.00
What the client paid this registrant for the period.
Client based in
Kentucky

Official filing document

 Government bodies contacted 4
  • Federal Railroad Administration
  • HOUSE OF REPRESENTATIVES
  • SENATE
  • Transportation, Dept of (DOT)

The chambers, agencies and offices the filer named. It does not say who inside them was contacted, or when.

 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, reproduced as filed. Bills are parsed from the activity descriptions.

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