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1st Quarter - Report · 2026

Filing UUID
da1aee56-f286-4e1b-b67b-c6db28acc48d
Type
Q1 — 1st Quarter - Report
Period
first_quarter
Year
2026
Posted
2026-04-21 00:02:49
Income (reported)
$20,000
Expenses (reported)
—
Filing document
Open on lda.senate.gov
Registrant (lobbying firm)

VIKING NAVIGATION LLC

Government relations consultant

Contact
ADAM NORDSTROM
Phone
+1 202-258-2084
Address
zip:22203, city:Arlington, state:VA, street:4201 Wilson Blvd #110-164
Client

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

Short line freight railroad

State
KY
Country
US
Government-entity client
false
Effective date
2021-11-23
Issues lobbied + lobbyists (3)

MAR — Marine/Maritime/Boating/Fisheries

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

Lobbyists:

Government entities lobbied: Federal Railroad Administration; HOUSE OF REPRESENTATIVES; U.S. Coast Guard (USCG)

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.

Lobbyists:

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

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.

Lobbyists:

Government entities lobbied: HOUSE OF REPRESENTATIVES; SENATE

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