Alyssa Castillo
Colorado R&D Tax Policy Consultant | Swanson Reed – Specialist R&D Tax Advisors
Direct Contact: (720) 808-0229 | amc@swansonreed.net
Key Takeaways
- Consultant: Colorado R&D Tax Policy Consultant at Swanson Reed.
- Education: Bachelor of Science in Information Technology.
- Regional Focus: Highly knowledgeable regarding the Colorado R&D Tax Credits Policy and its legislative impacts on local businesses.
- Sector Specialization: Prepared numerous Research and Development tax credit case studies specifically for the fabrication, waste management & circular economy industry.
- Author: Author of 10 comprehensive policy whitepapers on Colorado R&D tax credit reform and innovation policy.
About Alyssa Castillo
Alyssa holds a Bachelor of Science in Information Technology and serves as an R&D Tax Policy Consultant for Swanson Reed. Alyssa is highly knowledgeable about the Colorado R&D Tax Credits Policy and its impact on emerging technology sectors. Alyssa has prepared numerous Research and Development tax credit case studies specifically for the fabrication, waste management & circular economy industry, helping forward-thinking companies establish robust, audit-defensible documentation while actively shaping innovation policy research.
Published Whitepapers & Research
Leveraging Innovation Across the Front Range: A Policy Framework for Modernizing the Colorado Research and Development Tax Credit for Small and Medium Businesses
An exhaustive analysis of the geographic mismatch in Colorado’s Enterprise Zone R&D tax credit (C.R.S. 39-30-105.5), proposing statewide decoupling and Strategic Technology Hubs to provide equitable access for SMBs in non-distressed tech corridors.
Strategic Reform of the Colorado Enterprise Zone Research and Development Tax Credit: Overcoming the Incremental Calculation Hurdle for Small and Medium Enterprises
An exhaustive analysis evaluating the negative impact of Colorado’s 3% incremental rolling-average calculation on SMBs, proposing the implementation of the Alternative Simplified Credit (ASC) and a volume-based Innovation Floor.
Optimizing Colorado’s Innovation Economy: Addressing the Administrative Barriers of Mandatory Annual Pre-certification in the Enterprise Zone Research and Development Tax Credit Framework
An exhaustive analysis evaluating the negative impact of Colorado’s non-retroactive annual pre-certification mandate on SMBs, proposing a 90-day cure period and a multi-year ‘Active Status’ for established innovators.
Modernizing Innovation Finance: A Policy Analysis of Staged Credit Monetization and the 25% Rule in Colorado Research and Development Tax Frameworks
An exhaustive analysis evaluating the negative impact of Colorado’s 25% annual usage limit on SMBs, proposing selective refundability and the creation of a Colorado Innovation Credit Exchange.
Modernizing the Colorado Enterprise Zone Research and Development Tax Credit: Addressing the Geographic Nexus Constraint for Sustainable Economic Growth
An exhaustive analysis evaluating the negative impact of Colorado’s strict geographic nexus constraint for contract research on SMBs, proposing QSRP designation and Academic Deemed Nexus solutions.
Strengthening Colorado’s Innovation Economy: Addressing Enterprise Zone Redesignation Risks and Research and Development Tax Credit Continuity for Small and Medium Businesses
An exhaustive analysis evaluating the negative impact of the decennial Enterprise Zone redesignation on Colorado SMBs, proposing a statutory ‘Innovation Safe Harbor’ and a statewide ‘Advanced Industry Bridge’ credit.
Strengthening the Innovation Frontier: A Policy Framework for Modernizing Colorado’s Research and Development Tax Credit to Support Early-Stage Startup Liquidity
An exhaustive analysis evaluating the negative impact of Colorado’s non-refundable R&D tax credit on pre-revenue startups, proposing the implementation of a state payroll withholding offset and a refundable ‘Innovation Bridge’ credit.
Addressing the Innovation Gap: Policy Reform for the Inclusion of the Cannabis Industry in the Colorado Enterprise Zone Research and Development Tax Credit Framework
An exhaustive analysis evaluating the dual-legality barrier that excludes Colorado cannabis SMBs from EZ R&D tax credits, proposing statutory decoupling and an accelerator credit modeled under the Marijuana Entrepreneur Fund.
Bridging the Innovation Gap: A Strategic Policy Framework for a Colorado Statewide R&D Super Deduction
An exhaustive analysis evaluating the liquidity crisis caused by Colorado’s R&D addback requirements (HB 26-1222), proposing a 150% Colorado Innovation Super Deduction (CISD) and a Strategic R&D Refundability Bridge.
Strategic Reform of the Colorado Enterprise Zone Research and Development Tax Credit: Overcoming Administrative Fragmentation for Small Business Innovation
An exhaustive analysis evaluating the negative impact of Colorado’s decentralized, fragmented EZ R&D tax credit administration on SMBs, proposing a Centralized Enterprise Zone Authority (CEZA) and a Unified Credit Ledger (UCL).
