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2026 · 2nd Quarter (Apr 1 - June 30)

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

Filed by VIKING NAVIGATION LLC.

Open official filing
Source: Lobbying Disclosure APIRecently refreshed. 2026-08-03 06:26:15 UTC.

Source-reported fields

Filing overview

Type
2nd Quarter - Report
Posted
Jul 21, 2026
Income
$40,000.00
Expenses
Not reported
Filing UUID
ad693fce-508e-457a-9114-a5e28b669b6a
Termination date
Not reported

Literal source text

Lobbying issues and bill citations

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 waiver of navigable waterway bridge airboard in Kentucky Lobbying activity related to legislation (draft and introduced): -- FY2027 Transportation-HUD Appropriations in general, H.R. 9170: 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. 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

MAR · Marine/Maritime/Boating/Fisheries

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

Relationship and amount limits

Bill links use only the filing year’s mathematically derived Congress plus the literal measure type and number in the issue description. Unmatched citations remain plain text. Politically.com does not join on names, infer advocacy positions, combine amendments, or calculate totals across filings.