You may be thinking of the entity that used to be known as Conrail. Amtrak is passenger only.

Amtrak is passenger only. They share track with CSX and many others.

It'd honestly be easier to just shut down Amtrak and do without rail service. As a nation, we simply are not willing to do what it takes to have a decent passenger rail service, and that isn't going to change.

Hmm. And how do you measure this? Yes, Company X ships the coal, but everybody uses the steel that is produced with that coal. Tax the coal, and the steel will be more expensive. Same for the cement. Or electricity. Companies that don't profit from coal transportation still enjoyed a good price for the steel and concrete of their headquarters and warehouses; for the steel structures of the bridges and the hulls of the ships that move their goods; for the machinery that produce all this stuff. The value of the salary they pay to their employees is measured in relation to what can be bought with it: make stuff more expensive, and the people will be poorer. Everybody is profiting from cheap stuff. Everybody should, and will, pay.