P&L TRANSPORTATION, INC. (FKA APPALACHIAN & OHIO RAILROAD, INC.)

MAR · Marine/Maritime/Boating/Fisheries

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

RRR · 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 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.

Literal federal measure citations: H.R. 6500, H.R. 9170, HR 8870, H.R. 516, S. 1532, H.R. 8870

TAX · Taxation/Internal Revenue Code

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.

Literal federal measure citations: H.R. 516, S. 1532, H.R. 8870