3rd Quarter - Report

VIKING NAVIGATION LLC for RED RIVER VALLEY & WESTERN RAILROAD COMPANY

Firm
Client
Income
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Expenses
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No amount is shown when the filer reports less than $5,000 for the period, which the form does not ask them to state.

What was lobbied

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

Railroads RRR

Lobbying activity unrelated to pending legislation: -- Activities necessary to obligate or conclude previously awarded federal project funding under 49 USC 22907 for projects in North Dakota and South Dakota; -- Support for project funding under 49 USC 22907 for projects in North Dakota. 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: SENATE; Federal Railroad Administration; Transportation, Dept of (DOT); HOUSE OF REPRESENTATIVES

Bills named: H.R. 516 (119th), H.R. 8870 (119th), S. 1532 (119th), H.R. 9170 (119th), H.R. 6500 (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: HOUSE OF REPRESENTATIVES; SENATE

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