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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 1st Quarter - Report
1st Quarter (Jan 1 - Mar 31) 2026 · Kentucky · House · Senate · $20,000.00 income · posted Apr 20, 2026

Official filing document

 Bills named in this filing 5
  • HR 7148
    Consolidated Appropriations Act, 2026
  • HR 4552
    Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2026
  • S 2465
    Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2026
  • 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.
 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 waiver of navigable waterway bridge airboard in Kentucky Lobbying activity related to legislation (draft and introduced): -- FY2027 and FY2026 Transportation-HUD Appropriations in general, H.R. 7148/H.R. 4552/S. 2465, and draft bills: Support for full funding for 49 USC 22907 and 46 USC 54301; -- Surface Transportation Reauthorization: Support for full funding for 49 USC 22907 and support for short line tax provisions; -- 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.

Taxation/Internal Revenue Code

Lobbying activity related to legislation (draft and introduced): -- 26 USC 45G H.R. 516 & S. 1532 (119th Cong.) and Surface Transportation drafts - 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.

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

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