Licar Gordoncillo
Consultant | Swanson Reed – Specialist R&D Tax Advisors
Direct Contact: (907) 522-7768 | lfg@swansonreed.com
Key Takeaways
- Consultant: 1+ years of experience in R&D Tax Credits.
- Education: Bachelor of Arts, Major in Broadcast Communication.
- Regional Focus: Author of key policy whitepapers on Alaska’s R&D tax credit framework under AS 43.20.021.
- Core Expertise: Analysis of mandatory federal qualification barriers, state decoupling mechanisms, and small business refundability options.
- Innovation Policy: Advocate for Alaska-specific “frontier innovation” standards, mariculture tech, and subarctic research incentives.
Published Whitepapers & Research
Warning System in R&D Tax Credits
An analysis of R&D tax credit warning systems, authored by Licar Gordoncillo.
Strategic Reform of the Alaska Research and Development Tax Credit: Addressing the Mandatory Federal Qualification Barrier to Foster Small Business Innovation and Economic Resilience
An exhaustive analysis of the Alaska R&D tax credit’s mandatory federal qualification barrier under AS 43.20.021, and proposed solutions including decoupling, state-level certification via the DCCED, and a volume-based credit.
Economic Diversification and the Knowledge Economy: Addressing the Mandatory Federal Qualification Requirement in Alaska’s Research and Development Tax Credit Framework
An analysis examining how Alaska’s mandatory federal qualification requirement acts as a gatekeeper to the state’s R&D tax credit, hindering Arctic-applied innovation, and detailing solutions like decoupling, refundability, and payroll tax offsets.
Economic Diversification and the Frontier Innovation Gap: A Strategic Evaluation of the Alaska Research and Development Tax Credit and the Federal Qualification Bottleneck
An analysis examining how Alaska’s mandatory federal qualification requirement under AS 43.20.021 acts as a bottleneck for local SMBs, and detailing solutions like state-level decoupling and targeted refundability.
Policy Reform for the Last Frontier: Addressing the Mandatory Federal Qualification Requirement in Alaska’s Research and Development Tax Credit Framework
An analysis examining how Alaska’s mandatory federal qualification requirement under AS 43.20.021 excludes local SMBs from R&D tax relief, with proposed solutions including state-level decoupling and targeted refundability.
Unlocking the Arctic Engine: Overcoming the Federal Qualification Barrier in Alaska’s Research and Development Tax Credit Framework
An analysis examining how Alaska’s mandatory federal qualification requirement under AS 43.20.021 excludes local SMBs from R&D tax relief, with proposed solutions including an Alaska-Only Innovation Tier and Pre-Certification.
Strategic Reform of the Alaska Research and Development Tax Credit: Addressing the Mandatory Federal Qualification Requirement for Small and Medium Businesses
An evaluation of the mandatory federal qualification requirement under Alaska Statute AS 43.20.021, detailing state-level decoupling via the DCCED and an Innovation Rebate model for SMBs.
Reforming the Alaska Research and Development Tax Credit: Overcoming the Federal Qualification Barrier to Stimulate Local Innovation
An exhaustive analysis examining how Alaska’s mandatory federal qualification requirement under AS 43.20.021 excludes local SMBs from R&D tax relief, with proposed solutions including state-level decoupling and targeted refundability.
Navigating the Innovation Barrier: A Strategic Evaluation of Alaska’s Mandatory Federal Qualification Requirement for Research and Development Tax Credits
An analysis examining how Alaska’s mandatory federal qualification requirement under AS 43.20.021(d) acts as a barrier for SMBs, proposing an Alaska-Specific Innovation Pathway and Payroll Tax Offsets.
Analysis of the Mandatory Federal Qualification Requirement in Alaska’s Research and Development Tax Credit Framework: A Strategic Roadmap for Small Business Innovation Reform
An analysis examining how Alaska’s mandatory federal qualification requirement (AS 43.20.021) acts as a barrier for SMBs, proposing decoupling, state certification, and targeted refundability.
Assessing the Mandatory Federal Qualification Requirement: A Strategic Evaluation of the Alaska Research and Development Tax Credit for Small and Medium Businesses
An analysis of the mandatory federal qualification requirement within the Alaska R&D tax credit framework under AS 43.20.021, and its systemic impact on SMB innovation, proposing decoupling and refundability solutions.
