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To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
Legislative Progress
Momentum (last 30 days)
2
score
0 actions · 1 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 10,940 other HR bills in the 119th — cohort avg 30d
This bill increases the annual limit on the tax credit for qualified railroad track maintenance expenses (also referred to as the short line railroad tax credit) and expands eligibility for claiming the credit. Under current law, the tax credit is limited each tax year to $3,500 multiplied by the sum of the number of miles of railroad track owned or leased by the taxpayer (miles owned or leased) and the number of railroad track miles assigned to the taxpayer by a Class II or III railroad (miles assigned). This bill increases the annual limit to $6,100 multiplied by the sum of miles owned or leased and miles assigned. The $6,100 amount used in the calculation of the tax credit limit is adjusted for inflation for tax years beginning after 2025. The bill also expands eligibility for the tax credit to include gross expenses for maintaining railroad tracks owned or leased as of January 1, 2024. Under current law, the tax credit is limited to gross expenses for maintaining railroad tracks owned or leased as of January 1, 2015.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (9)
Referred to the House Committee on Ways and Means.
Introduced in House
Congress.gov source codes: 1000, Intro-H
Bills with similar content found using semantic analysis.
Sources: Congress.gov
2026 · third_quarter · Transportation
Issues related to allocation and nonfederal match rates of FTA formula funds in Alaska and federal cost shares. Support existing federal grant programs in Surface Transportation Authorization. Support repeal of DOT INFRA grants cap on rail and port projects. Support federal agency grant applications for Alaska rail projects. Support H.R.516 and S.1532 Shortline Railroad Tax Credit. Support DOT/FRA CRISI grant funding for Port MacKenzie Rail Extension. Issues related to Surface Transportation Reauthorization. Issues related to FY27 Transportation, Housing and Urban Development Appropriations bill.
Client expense: Not reported · Firm income: $50,000
Government targets: Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2026 · third_quarter · 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.
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Railroads
Lobbying activity unrelated to pending legislation: -- Activities necessary to obligate or conclude previously awarded federal project funding under 49 USC 22907 for projects in North Dakota and South Dakota; -- Support for project funding under 49 USC 22907 for projects in North Dakota. 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.
Client expense: Not reported · Firm income: Not reported
Government targets: Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2026 · third_quarter · 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.
Client expense: Not reported · Firm income: $10,000
Government targets: Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), U.S. Coast Guard (USCG)
2026 · third_quarter · 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.
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Support for 45G (H.R. 516 and S. 1532).
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · 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, Louisiana, Arkansas, and Tennessee; -- 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 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.
Client expense: Not reported · Firm income: $150,000
Government targets: Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2026 · third_quarter · 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.
Client expense: Not reported · Firm income: $150,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · 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.
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Railroads
Lobbying activity unrelated to pending legislation: -- Activities necessary to obligate previously awarded federal project funding under 49 USC 22907 for projects in Iowa and Illinois; -- Support for applications for federal project funding under 49 USC 22907 for projects in Iowa and Illinois; -- Support for obligation and design of safe, efficient, and reliable projects in Illinois funded by the High Speed Intercity Passenger Rail (HSIPR) Program and other federal programs. 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.
Client expense: Not reported · Firm income: $10,000
Government targets: Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2026 · third_quarter · Railroads
Lobbying activity unrelated to pending legislation: -- Activities necessary to obligate previously awarded federal project funding under 49 USC 22907 for projects in Alabama, Colorado, Illinois, Georgia, Nebraska, Washington, and Ohio; -- Support for applications for federal project funding under 49 USC 22907 for projects in Texas, Colorado, Georgia, Alabama, and Nebraska. 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.
Client expense: Not reported · Firm income: $80,000
Government targets: Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), White House Office
2026 · third_quarter · 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.
Client expense: Not reported · Firm income: $80,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Issues related to tax credits in PL 119-21 H.R. 516/S. 1532 - Short Line Railroad Tax Credit Modernization Act.
Client expense: Not reported · Firm income: $50,000
2026 · third_quarter · Transportation
HR 516/S 1532, bills to modernize the railroad track maintenance tax credit
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
HR 516 & S 1532 Short Line Tax Credit Modernization Act
Client expense: $145,500 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Modernize 45G short line railroad tax credit (H.R. 516; S.1532).
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Taxation/Internal Revenue Code
Modernize 45G short line railroad tax credit (H.R. 516; S. 1532).
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Railroads
Short Line Rail Road funding (CRISI Grants) 45G Program (HR 516)
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
HR 516 & S 1532 Short Line Tax Credit Modernization Act
Client expense: $145,500 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Railroads
Lobbying activity unrelated to pending legislation: -- Activities necessary to obligate or conclude previously awarded federal project funding under 49 USC 22907 for projects in North Dakota and South Dakota -- Support for project funding under 49 USC 22907 for projects in North Dakota 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.
Client expense: Not reported · Firm income: Not reported
Government targets: Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2026 · second_quarter · 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.
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · 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.
Client expense: Not reported · Firm income: $40,000
Government targets: Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), U.S. Coast Guard (USCG)
2026 · second_quarter · 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.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · 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, Louisiana, Arkansas, and Tennessee. -- 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 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.
Client expense: Not reported · Firm income: $230,000
Government targets: Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2026 · second_quarter · 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.
Client expense: Not reported · Firm income: $230,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · 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.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Railroads
Lobbying activity unrelated to pending legislation: -- Activities necessary to obligate previously awarded federal project funding under 49 USC 22907 for projects in Iowa and Illinois -- Support for applications for federal project funding under 49 USC 22907 for projects in Iowa and Illinois -- Support for obligation and design of safe, efficient, and reliable projects in Illinois funded by the High Speed Intercity Passenger Rail (HSIPR) Program and other federal programs 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.
Client expense: Not reported · Firm income: $20,000
Government targets: Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2026 · second_quarter · 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.
Client expense: Not reported · Firm income: $130,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Railroads
Lobbying activity unrelated to pending legislation: -- Activities necessary to obligate previously awarded federal project funding under 49 USC 22907 for projects in Alabama, Colorado, Illinois, Georgia, Nebraska, Washington, and Ohio -- Support for applications for federal project funding under 49 USC 22907 for projects in Texas, Colorado, Georgia, Alabama, and Nebraska 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.
Client expense: Not reported · Firm income: $130,000
Government targets: Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), White House Office
2026 · second_quarter · Transportation
Issues related to allocation and nonfederal match rates of FTA formula funds in Alaska and federal cost shares. Support existing federal grant programs in Surface Transportation Authorization. Support repeal of DOT INFRA grants cap on rail and port projects. Support federal agency grant applications for Alaska rail projects. Support H.R.516 and S.1532 Shortline Railroad Tax Credit. Support DOT/FRA CRISI grant funding for Port MacKenzie Rail Extension. Issues related to Surface Transportation Reauthorization. Issues related to FY27 Transportation, Housing and Urban Development Appropriations bill.
Client expense: Not reported · Firm income: $50,000
Government targets: Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2026 · second_quarter · Transportation
HR 516/S 1532, bills to modernize the railroad track maintenance tax credit
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
Support for 45G (H.R. 516 and S. 1532).
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
Modernize 45G short line railroad tax credit (H.R. 516; S.1532).
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
Modernize 45G short line railroad tax credit (H.R. 516; S. 1532).
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Railroads
Short Line Rail Road funding (CRISI Grants) 45G Program (HR 516)
Client expense: $20,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
HR 516 & S 1532 Short Line Tax Credit Modernization Act
Client expense: $145,500 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Railroads
Lobbying activity unrelated to pending legislation: -- Activities necessary to obligate previously awarded federal project funding under 49 USC 22907 for projects in North Dakota -- Support for project funding under 49 USC 22907 for projects in North Dakota 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.
Client expense: Not reported · Firm income: Not reported
Government targets: Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2026 · first_quarter · 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.
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · 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.
Client expense: Not reported · Firm income: $20,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · 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.
Client expense: Not reported · Firm income: $20,000
Government targets: Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT), U.S. Coast Guard (USCG)
2026 · first_quarter · 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.
Client expense: Not reported · Firm income: $130,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · 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.
Client expense: Not reported · Firm income: $130,000
Government targets: Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2026 · first_quarter · Railroads
Lobbying activity unrelated to pending legislation: -- Activities necessary to obligate previously awarded federal project funding under 49 USC 22907 for projects in Iowa and Illinois -- Support for obligation and design of safe, efficient, and reliable projects in Illinois funded by the High Speed Intercity Passenger Rail (HSIPR) Program and other federal programs 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.
Client expense: Not reported · Firm income: $12,000
Government targets: Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2026 · first_quarter · 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.
Client expense: Not reported · Firm income: $12,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Railroads
Lobbying activity unrelated to pending legislation: -- Activities necessary to obligate previously awarded federal project funding under 49 USC 22907 for projects in Alabama, Colorado, Illinois, Georgia, Nebraska, Washington, and Ohio -- Support for applications for federal project funding under 49 USC 22907 for projects in Texas, Colorado, Georgia, Alabama, and Nebraska 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.
Client expense: Not reported · Firm income: $80,000
Government targets: Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2026 · first_quarter · 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.
Client expense: Not reported · Firm income: $80,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
Support for 45G (H.R. 516 and S. 1532).
Client expense: Not reported · Firm income: $10,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Transportation
Issues related to allocation and nonfederal match rates of FTA formula funds in Alaska and federal cost shares. Support existing federal grant programs in Surface Transportation Authorization. Support repeal of DOT INFRA grants cap on rail and port projects. Support federal agency grant applications for Alaska rail projects. Support H.R.516 and S.1532 Shortline Railroad Tax Credit. Support DOT/FRA CRISI grant funding for Port MacKenzie Rail Extension. Issues related to Surface Transportation Reauthorization.
Client expense: Not reported · Firm income: $50,000
Government targets: Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2026 · first_quarter · Transportation
FY 26 Transportation Appropriations bill. Specifically, funding for South Carolina Lowcountry Region Rail Bridge and Track Rehabilitation pursuant to the Consolidated Rail Infrastructure and Safety Improvement (CRISI) program. HR 516/S 1532, bills to modernize the railroad track maintenance tax credit Implementation of a CRISI grant regarding new locomotives
Client expense: Not reported · Firm income: $20,000
Government targets: Federal Railroad Administration, HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
Modernize 45G short line railroad tax credit (H.R. 516; S.1532).
Client expense: Not reported · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
| Republican |
| NE |
| Alma S. Adams | Democratic | NC |
| André Carson | Democratic | IN |
| Andy Barr | Republican | KY |
| Andy Harris | Republican | MD |
| Angie Craig | Democratic | MN |
| April McClain Delaney | Democratic | MD |
| August Pfluger | Republican | TX |
| Austin Scott | Republican | GA |
| Barry Loudermilk | Republican | GA |
| Becca Balint | Democratic | VT |
| Ben Cline | Republican | VA |
| Bennie G. Thompson | Democratic | MS |
| Betty McCollum | Democratic | MN |
| Bill Huizenga | Republican | MI |
| Blake D. Moore | Republican | UT |
| Bonnie Watson Coleman | Democratic | NJ |
| Brad Finstad | Republican | MN |
| Bradley Scott Schneider | Democratic | IL |
| Brett Guthrie | Republican | KY |
| Brian Babin | Republican | TX |
| Brian K. Fitzpatrick | Republican | PA |
| Bruce Westerman | Republican | AR |
| Burgess Owens | Republican | UT |
| Carol D. Miller | Republican | WV |
| Celeste Maloy | Republican | UT |
| Chris Pappas | Democratic | NH |
| Christopher H. Smith | Republican | NJ |
| Claudia Tenney | Republican | NY |
| Clay Fuller | Republican | GA |
| Cory Mills | Republican | FL |
| Craig A. Goldman | Republican | TX |
| Daniel Meuser | Republican | PA |
| Daniel Webster | Republican | FL |
| Danny K. Davis | Democratic | IL |
| Darin LaHood | Republican | IL |
| Darren Soto | Democratic | FL |
| David G. Valadao | Republican | CA |
| David J. Taylor | Republican | OH |
| David P. Joyce | Republican | OH |
| David Rouzer | Republican | NC |
| Derek Schmidt | Republican | KS |
| Derrick Van Orden | Republican | WI |
| Dina Titus | Democratic | NV |
| Don Bacon | Republican | NE |
| Donald G. Davis | Democratic | NC |
| Donald Norcross | Democratic | NJ |
| Doug LaMalfa | Republican | CA |
| Dusty Johnson | Republican | SD |
| Earl L. "Buddy" Carter | Republican | GA |
| Eleanor Holmes Norton | Democratic | DC |
| Emanuel Cleaver | Democratic | MO |
| Eric A. "Rick" Crawford | Republican | AR |
| Eric Sorensen | Democratic | IL |
| Eugene Simon Vindman | Democratic | VA |
| Frank D. Lucas | Republican | OK |
| Frank J. Mrvan | Democratic | IN |
| Frederica S. Wilson | Democratic | FL |
| Gabe Evans | Republican | CO |
| Gabe Vasquez | Democratic | NM |
| Glenn Thompson | Republican | PA |
| H. Morgan Griffith | Republican | VA |
| Harold Rogers | Republican | KY |
| Harriet M. Hageman | Republican | WY |
| Hillary J. Scholten | Democratic | MI |
| Ilhan Omar | Democratic | MN |
| J. French Hill | Republican | AR |
| Jack Bergman | Republican | MI |
| Jake Ellzey | Republican | TX |
| James Comer | Republican | KY |
| James R. Baird | Republican | IN |
| Janice D. Schakowsky | Democratic | IL |
| Jefferson Shreve | Republican | IN |
| Jefferson Van Drew | Republican | NJ |
| Jim Costa | Democratic | CA |
| Jimmy Patronis | Republican | FL |
| Joe Wilson | Republican | SC |
| John Garamendi | Democratic | CA |
| John Joyce | Republican | PA |
| John R. Carter | Republican | TX |
| John R. Moolenaar | Republican | MI |
| John W. Mannion | Democratic | NY |
| John W. Rose | Republican | TN |
| Joseph D. Morelle | Democratic | NY |
| Josh Gottheimer | Democratic | NJ |
| Josh Harder | Democratic | CA |
| Josh Riley | Democratic | NY |
| Joyce Beatty | Democratic | OH |
| Julia Brownley | Democratic | CA |
| Julie Fedorchak | Republican | ND |
| Kelly Morrison | Democratic | MN |
| Kevin Hern | Republican | OK |
| Kevin Kiley | Independent | CA |
| Kevin Mullin | Democratic | CA |
| Kim Schrier | Democratic | WA |
| Kristen McDonald Rivet | Democratic | MI |
| Lateefah Simon | Democratic | CA |
| Laura Gillen | Democratic | NY |
| Linda T. Sánchez | Democratic | CA |
| Lois Frankel | Democratic | FL |
| Marc A. Veasey | Democratic | TX |
| Mariannette Miller-Meeks | Republican | IA |
| Mario Diaz-Balart | Republican | FL |
| Mark B. Messmer | Republican | IN |
| Mark Harris | Republican | NC |
| Mark Pocan | Democratic | WI |
| Mary E. Miller | Republican | IL |
| Max L. Miller | Republican | OH |
| Michael A. Rulli | Republican | OH |
| Michael Baumgartner | Republican | WA |
| Michael Guest | Republican | MS |
| Michael K. Simpson | Republican | ID |
| Michael Lawler | Republican | NY |
| Michelle Fischbach | Republican | MN |
| Mike Bost | Republican | IL |
| Mike Carey | Republican | OH |
| Mike Ezell | Republican | MS |
| Mike Haridopolos | Republican | FL |
| Mike Levin | Democratic | CA |
| Mike Rogers | Republican | AL |
| Mike Thompson | Democratic | CA |
| Nathaniel Moran | Republican | TX |
| Neal P. Dunn | Republican | FL |
| Nellie Pou | Democratic | NJ |
| Nicholas A. Langworthy | Republican | NY |
| Nicholas J. Begich III | Republican | AK |
| Nikki Budzinski | Democratic | IL |
| Pat Fallon | Republican | TX |
| Paul A. Gosar | Republican | AZ |
| Paul Tonko | Democratic | NY |
| Pete Stauber | Republican | MN |
| Ralph Norman | Republican | SC |
| Randy K. Weber, Sr. | Republican | TX |
| Richard Hudson | Republican | NC |
| Richard McCormick | Republican | GA |
| Rick Larsen | Democratic | WA |
| Rick W. Allen | Republican | GA |
| Robert B. Aderholt | Republican | AL |
| Robert C. "Bobby" Scott | Democratic | VA |
| Robert J. Wittman | Republican | VA |
| Robert Menendez | Democratic | NJ |
| Robert P. Bresnahan, Jr. | Republican | PA |
| Robin L. Kelly | Democratic | IL |
| Roger Williams | Republican | TX |
| Ron Estes | Republican | KS |
| Ronny Jackson | Republican | TX |
| Rudy Yakym III | Republican | IN |
| Russell Fry | Republican | SC |
| Ryan Mackenzie | Republican | PA |
| Salud O. Carbajal | Democratic | CA |
| Sam Graves | Republican | MO |
| Sanford D. Bishop, Jr. | Democratic | GA |
| Sarah McBride | Democratic | DE |
| Seth Moulton | Democratic | MA |
| Sharice Davids | Democratic | KS |
| Sheila Cherfilus-McCormick | Democratic | FL |
| Sheri Biggs | Republican | SC |
| Shomari Figures | Democratic | AL |
| Shri Thanedar | Democratic | MI |
| Stacey E. Plaskett | Democratic | VI |
| Steve Cohen | Democratic | TN |
| Steve Womack | Republican | AR |
| Suzan K. DelBene | Democratic | WA |
| Terri A. Sewell | Democratic | AL |
| Thomas H. Kean, Jr. | Republican | NJ |
| Thomas R. Suozzi | Democratic | NY |
| Tim Burchett | Republican | TN |
| Tim Moore | Republican | NC |
| Tim Walberg | Republican | MI |
| Tom Barrett | Republican | MI |
| Tom Cole | Republican | OK |
| Tracey Mann | Republican | KS |
| Trent Kelly | Republican | MS |
| Troy A. Carter | Democratic | LA |
| Troy Balderson | Republican | OH |
| Troy E. Nehls | Republican | TX |
| Vicente Gonzalez | Democratic | TX |
| Wesley Bell | Democratic | MO |
| Wesley Hunt | Republican | TX |
| William R. Timmons IV | Republican | SC |
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)