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 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.

Literal federal measure citations: H.R. 7148, H.R. 4552, S. 2465, H.R. 516, S. 1532

TAX · 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.

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