To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.

Reported lobbying issue

Budget/Appropriations: FY26 Proposed Budget(s) FY26 Congressionally Directed Spending proposals FY27 Proposed Budget(s) FY27 Congressionally Directed Spending proposals Energy/Nuclear: Energy Affordability Natural Resources: Public Land Protections Hydropower Utilities: Proposed federal spending cuts via Executive Action Proposed federal workforce cuts via Executive Action Howard A. Hanson Dam Additional Water Storage Project Funding Bonneville Power Administration Workforce Power Markets Short Line Rail Roads Hydropower Drinking Water Railroads: Short Line Rail Road funding (CRISI Grants) 45G Program (HR 516)

Reported lobbying issue

Railroads: Short Line Railroad Tax Credit Modernization Act, Surface Reauthorization Budget/Appropriations: Funding for the Consolidated Rail Infrastructure Safety Improvement Grant Program, Directed funding to the FRA for the Short Line Safety Institute Taxation/Internal Revenue Code: HR 516 & S 1532 Short Line Tax Credit Modernization Act Transportation: Surface Reauthorization

Reported lobbying issue

Transportation: HR 516/S 1532, bills to modernize the railroad track maintenance tax credit

Reported lobbying issue

Utilities: Proposed federal spending cuts via Executive Action Proposed federal workforce cuts via Executive Action Howard A. Hanson Dam Additional Water Storage Project Funding Bonneville Power Administration Workforce Power Markets Short Line Rail Roads Hydropower Drinking Water Railroads: Short Line Rail Road funding (CRISI Grants) 45G Program (HR 516) Budget/Appropriations: FY26 Proposed Budget(s) FY26 Congressionally Directed Spending proposals FY27 Proposed Budget(s) FY27 Congressionally Directed Spending proposals Energy/Nuclear: Energy Affordability Natural Resources: Public Land Protections Hydropower

Reported lobbying issue

Railroads: Short Line Railroad Tax Credit Modernization Act, Surface Reauthorization Budget/Appropriations: Funding for the Consolidated Rail Infrastructure Safety Improvement Grant Program, Directed funding to the FRA for the Short Line Safety Institute Taxation/Internal Revenue Code: HR 516 & S 1532 Short Line Tax Credit Modernization Act Transportation: Surface Reauthorization

Reported lobbying issue

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

Reported lobbying issue

Transportation: Issues related to railroad industry; Shortline Railroad Tax Credit Bill (HR 516 / S 1532)(Support)

Reported lobbying issue

Railroads: Short Line Railroad Tax Credit Modernization Act, Surface Reauthorization Budget/Appropriations: Funding for the Consolidated Rail Infrastructure Safety Improvement Grant Program, Directed funding to the FRA for the Short Line Safety Institute Taxation/Internal Revenue Code: HR 516 & S 1532 Short Line Tax Credit Modernization Act Transportation: Surface Reauthorization

Reported lobbying issue

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

Reported lobbying issue

Railroads: Short Line Railroad Tax Credit Modernization Act, Surface Reauthorization Budget/Appropriations: Funding for the Consolidated Rail Infrastructure Safety Improvement Grant Program, Directed funding to the FRA for the Short Line Safety Institute Taxation/Internal Revenue Code: HR 516 & S 1532 Short Line Tax Credit Modernization Act Transportation: Surface Reauthorization

Reported lobbying issue

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 program. HR 516/S 1532, bills to modernize the railroad track maintenance tax credit

Reported lobbying issue

Railroads: Short Line Railroad Tax Credit Modernization Act, Surface Reauthorization Budget/Appropriations: Funding for the Consolidated Rail Infrastructure Safety Improvement Grant Program, Directed funding to the FRA for the Short Line Safety Institute Agriculture: Short Line business development in the farm bill, anti-truck size and weight legislation Taxation/Internal Revenue Code: HR 516 & S 1532 Short Line Tax Credit Modernization Act Transportation: Surface Reauthorization

Reported lobbying issue

Taxation/Internal Revenue Code: HR 516 Short Line Tax Credit Modernization Act Transportation: Surface Reauthorization Budget/Appropriations: Funding for the Consolidated Rail Infrastructure Safety Improvement Grant Program, Directed funding to the FRA for the Short Line Safety Institute Agriculture: Short Line business development in the farm bill, anti-truck size and weight legislation Railroads: HR 516 - Short Line Relief Act, 45G Tax Credit, Surface Reauthorization

Reported lobbying issue

Environment/Superfund: General issues related to EPA Manufacturing: General manufacturing issues Taxation/Internal Revenue Code: Corporate tax reform issues (tax rate; R&D, capital expensing, deductions)(no specific bills) Trade (domestic/foreign): Issues related to trade tariffs and manufacturing (no specific bills) Transportation: HR 516 - Short Line Tax Credit Modernization (45g) (support)

Reported lobbying issue

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. 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. Marine/Maritime/Boating/Fisheries: Lobbying activity unrelated to pending legislation: -- Support for waiver of navigable waterway bridge airboard in Kentucky

Reported lobbying issue

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. Budget/Appropriations: 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; 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.

Reported lobbying issue

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. Budget/Appropriations: Lobbying activity related to legislation (draft and introduced): -- 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; 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.

Reported lobbying issue

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. Budget/Appropriations: 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 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.

Reported lobbying issue

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. 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.

Reported lobbying issue

Railroads: Support for maintaining safety, reliability, and efficiency of operations. Support for Consolidated Rail Infrastructure and Safety Improvements grant applications. Taxation/Internal Revenue Code: Support for 45G (H.R. 516 and S. 1532).

Reported lobbying issue

Railroads: Issues related to preserving balanced economic regulation of the railroad industry (no bill number); education about freight rail safety (no bill number); and ) issues affecting freight rail and rail suppliers in surface transportation reauthorization bill (BUILD America 250 Act/H.R. 8870). Transportation: Opposed increased truck size or weight limits (BUILD America 250 Act/H.R. 8870); Conversations regarding federal permitting processes (no bill number). Budget/Appropriations: Support for funding for transportation discretionary grant programs including USDOT BUILD and INFRA, FRA CRISI and FTA Capital Investment Grants (Infrastructure Investment and Jobs Act/P.L. 117-58) in FY2026 T-HUD Appropriations bills (P.L. 119-75) and FY2027 T-HUD Appropriations bills (H.R. 9170). Taxation/Internal Revenue Code: Modernize 45G short line railroad tax credit (H.R. 516; S.1532).

Reported lobbying issue

Transportation: Opposed increased truck size or weight limits (BUILD America 250 Act/H.R. 8870); Conversations regarding federal permitting processes (no bill number). Budget/Appropriations: Support for funding for transportation discretionary grant programs including USDOT BUILD and INFRA, FRA CRISI and FTA Capital Investment Grants (Infrastructure Investment and Jobs Act/P.L. 117-58) and FY2026 T-HUD Appropriations bills (P.L. 119-75), and FY2027 T-HUD Appropriations bills (H.R. 9170). Taxation/Internal Revenue Code: Modernize 45G short line railroad tax credit (H.R. 516; S. 1532). Railroads: Introductions to Members of Congress (no bill number); Issues related to preserving balanced economic regulation of the railroad industry (no bill number); Regulations affecting rail contractors including Part 243 Minimum Training Standards and Part 219 Drug & Alcohol Testing in implementation of Rail Safety Improvement Act of 2008 (P.L. 110-432); Issues affecting rail construction and investment in implementation of the surface transportation bill (Infrastructure Investment and Jobs Act P.L. 117-58); Support increased contracting out to rail contractors and supply industry (no bill number); Issues affecting freight rail, rail construction and investment in surface transportation reauthorization bill (BUILD America 250 Act/H.R. 8870); education about freight rail safety (no bill number).

Reported lobbying issue

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. 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.

Reported lobbying issue

Marine/Maritime/Boating/Fisheries: Lobbying activity unrelated to pending legislation: -- Support for waiver of navigable waterway bridge airboard in Kentucky 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. 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.

Reported lobbying issue

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. 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 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.