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1st Quarter - Report · 2026

Filing UUID
31614a3d-70c2-4c3f-a3b4-3e93d1ac0abd
Type
Q1 — 1st Quarter - Report
Period
first_quarter
Year
2026
Posted
2026-04-20 23:58:37
Income (reported)
$130,000
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

PATRIOT RAIL COMPANY (FKA PIONEER LINES (FKA PIONEER RAILCORP))

Short line railroad holding company

State
CO
Country
US
Government-entity client
false
Effective date
2020-02-14
Issues lobbied + lobbyists (3)

RRR — Railroads

Lobbying activity unrelated to pending legislation: -- Support for applications for federal project funding under 49 USC 22907 for projects in Arizona, Illinois, Iowa, Georgia, Utah, Mississippi, Tennessee and other states -- Support for obligation for federal project funding under 49 USC 22907 for projects in Alabama, Arkansas, Georgia, Illinois, Indiana, Iowa, Louisiana, Mississippi, Oklahoma, Ohio, Pennsylvania 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)

BUD — Budget/Appropriations

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

Lobbyists:

Government entities lobbied: HOUSE OF REPRESENTATIVES; SENATE

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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