3rd Quarter - Report

VIKING NAVIGATION LLC for P&L TRANSPORTATION, INC. (FKA APPALACHIAN & OHIO RAILROAD, INC.)

Firm
Client
Income
$10,000
Expenses
—

What was lobbied

3 issue areas, each in the filer's own words, with who lobbied on it and where.

Marine/Maritime/Boating/Fisheries MAR

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

LobbyistCovered position, as disclosed
ADAM EDWARD NORDSTROM —

Contacted: HOUSE OF REPRESENTATIVES; Federal Railroad Administration; SENATE; U.S. Coast Guard (USCG)

Railroads RRR

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.

LobbyistCovered position, as disclosed
ADAM EDWARD NORDSTROM —

Contacted: HOUSE OF REPRESENTATIVES; SENATE; Transportation, Dept of (DOT); U.S. Coast Guard (USCG); Federal Railroad Administration

Bills named: H.R. 6500 (119th), H.R. 9170 (119th), H.R. 516 (119th), H.R. 8870 (119th), S. 1532 (119th)

Taxation/Internal Revenue Code TAX

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.

LobbyistCovered position, as disclosed
ADAM EDWARD NORDSTROM —

Contacted: SENATE; HOUSE OF REPRESENTATIVES

Bills named: S. 1532 (119th), H.R. 8870 (119th), H.R. 516 (119th)

Shown as published by the Senate Office of Public Records and the House Clerk under the Lobbying Disclosure Act. The official filing is the record; open it for the full form.