Lobbying Spend
—
Filings
21
Firms Hired
1
Active Period
2021–2026
Client-reported lobbying expenses on LDA filings
Lobbying firms retained by this client; amounts are client-reported expenses when available
Government entities explicitly identified as targets in LDA filings
Most frequently reported lobbying issues
Bill numbers found in source-reported LDA specific issue text; broad topic matches are excluded
To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
2026 · third_quarter · Firm: Viking Navigation LLC
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: — · Firm income: —
Matched citations: H.R. 516
To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
2026 · third_quarter · Firm: Viking Navigation LLC
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: — · Firm income: —
Matched citations: H.R. 516
Continuing Appropriations and Extensions Act, 2027
2026 · third_quarter · Firm: Viking Navigation LLC
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: — · Firm income: —
Matched citations: H.R. 6500
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: — · Firm income: —
Matched citations: H.R. 8870, HR 8870
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: — · Firm income: —
Matched citations: H.R. 8870
Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2027
2026 · third_quarter · Firm: Viking Navigation LLC
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: — · Firm income: —
Matched citations: H.R. 9170
A bill to amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
2026 · third_quarter · Firm: Viking Navigation LLC
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: — · Firm income: —
Matched citations: S. 1532
A bill to amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
2026 · third_quarter · Firm: Viking Navigation LLC
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: — · Firm income: —
Matched citations: S. 1532
To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
2026 · second_quarter · Firm: Viking Navigation LLC
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: — · Firm income: —
Matched citations: H.R. 516
To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
2026 · second_quarter · Firm: Viking Navigation LLC
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: — · Firm income: —
Matched citations: H.R. 516
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: — · Firm income: —
Matched citations: H.R. 8870
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: — · Firm income: —
Matched citations: H.R. 8870, HR 8870
Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2027
2026 · second_quarter · Firm: Viking Navigation LLC
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: — · Firm income: —
Matched citations: H.R. 9170
A bill to amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
2026 · second_quarter · Firm: Viking Navigation LLC
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: — · Firm income: —
Matched citations: S. 1532
A bill to amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
2026 · second_quarter · Firm: Viking Navigation LLC
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: — · Firm income: —
Matched citations: S. 1532
Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2026
2026 · first_quarter · Firm: Viking Navigation LLC
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: — · Firm income: —
Matched citations: H.R. 4552
To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
2026 · first_quarter · Firm: Viking Navigation LLC
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: — · Firm income: —
Matched citations: H.R. 516
To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
2026 · first_quarter · Firm: Viking Navigation LLC
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: — · Firm income: —
Matched citations: H.R. 516
Consolidated Appropriations Act, 2026
2026 · first_quarter · Firm: Viking Navigation LLC
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: — · Firm income: —
Matched citations: H.R. 7148
A bill to amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
2026 · first_quarter · Firm: Viking Navigation LLC
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: — · Firm income: —
Matched citations: S. 1532
A bill to amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
2026 · first_quarter · Firm: Viking Navigation LLC
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: — · Firm income: —
Matched citations: S. 1532
Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2026
2026 · first_quarter · Firm: Viking Navigation LLC
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: — · Firm income: —
Matched citations: S. 2465
Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2026
2025 · fourth_quarter · Firm: Viking Navigation LLC
Lobbying activity unrelated to pending legislation: -- Activities necessary to obligate previously awarded federal project funding under 49 USC 22907 for projects in North Dakota Lobbying activity related to legislation (draft and introduced): -- FY2026 Transportation-HUD Appropriations in general, H.R. 7148/H.R. 4552/S. 2465: Support for full funding for 49 USC 22907 and 46 USC 54301 -- 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: — · Firm income: $30,000
Matched citations: H.R. 4552
To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
2025 · fourth_quarter · Firm: Viking Navigation LLC
Lobbying activity related to legislation (draft and introduced): -- 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: — · Firm income: $30,000
Matched citations: H.R. 516
To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
2025 · fourth_quarter · Firm: Viking Navigation LLC
Lobbying activity unrelated to pending legislation: -- Activities necessary to obligate previously awarded federal project funding under 49 USC 22907 for projects in North Dakota Lobbying activity related to legislation (draft and introduced): -- FY2026 Transportation-HUD Appropriations in general, H.R. 7148/H.R. 4552/S. 2465: Support for full funding for 49 USC 22907 and 46 USC 54301 -- 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: — · Firm income: $30,000
Matched citations: H.R. 516
Source: Senate LDA