Lia Araujo
Iowa R&D Tax Policy Consultant | Swanson Reed – Specialist R&D Tax Advisors
Direct Contact: (515) 724-7986 | lja@swansonreed.net
Key Takeaways
- Consultant: Iowa R&D Tax Policy Consultant at Swanson Reed.
- Education: Associate’s degree in Business and a Bachelor of Applied Science in Nutrition.
- Regional Focus: Highly knowledgeable regarding the Iowa 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 artificial intelligence, software, cryptocurrency, and cloud industries.
- Author: Author of 10 comprehensive policy whitepapers on Iowa R&D tax credit reform and innovation policy.
About Lia Araujo
Lia holds an Associate’s degree in Business and a Bachelor of Applied Science in Nutrition, serving as an R&D Tax Policy Consultant for Swanson Reed. Lia is highly knowledgeable about the Iowa R&D Tax Credits Policy and its impact on emerging technology sectors. Lia has prepared numerous Research and Development tax credit case studies specifically for the artificial intelligence, software, cryptocurrency, and cloud industries, helping forward-thinking companies establish robust, audit-defensible documentation while actively shaping innovation policy research within the Midwest.
Published Whitepapers & Research
Navigating the Administrative Frontier: A Strategic Evaluation of Iowa’s New IEDA Pre-Approval Requirement for Research and Development Tax Credits
An exhaustive analysis of Iowa’s shift from an entitlement-based R&D credit to a capped, IEDA-managed discretionary program under SF 657, detailing the disproportionate compliance burden on SMBs and proposing a ‘Safe Harbor’ certification.
The CPA Verification Impasse: Rebalancing Oversight and Accessibility in Iowa’s Research and Development Tax Credit Framework
An exhaustive analysis evaluating the regressive compliance burden created by Iowa’s mandatory CPA verification under SF 657, proposing a tiered verification threshold and standardized Agreed-Upon Procedures (AUP) for SMBs.
Reforming the Iowa Research and Development Tax Credit: Addressing the Economic Impact of Strict Sectoral Exclusions on Small and Medium Enterprises
An exhaustive analysis evaluating the negative impact of Iowa’s strict industry exclusions under SF 657, proposing an Activity-Based Eligibility Pathway (SBIP) to support cross-sector innovation for SMBs in construction and general services.
The Fiscal Frontier of Innovation: A Strategic Evaluation of Iowa’s Capped Research Activities Framework and the Preservation of Small-Market Competitiveness
An analysis of Iowa’s shift to a capped $40 million R&D Tax Credit Program, addressing the pro-rata uncertainty facing SMBs and proposing a Statutory SMB Priority Reserve and Innovation Vouchers.
A Strategic Assessment of Iowa’s Research and Development Tax Policy: Mitigating the Economic Risks of Supply Cost Disqualification for Small and Medium Enterprises
An exhaustive analysis evaluating the economic damage caused by Iowa’s phase-out of R&D supply costs for manufacturers, proposing the Small Business Research Parity Act and the Innovation Consumables Grant.
The Strategic Imperative of R&D Tax Credit Refundability: Safeguarding Iowa’s Innovation Ecosystem Amidst the 2026 Policy Transition
An exhaustive analysis evaluating the economic danger of Iowa’s 60% refundability cap on pre-revenue startups, proposing an Innovation Tier for 100% refundability and a Tax Credit Transfer Marketplace.
Addressing the Capital Gap: A Policy Framework for the Transferability of Research and Development Tax Credits in the State of Iowa
An exhaustive analysis evaluating the liquidity crisis caused by Iowa’s non-transferable R&D tax credit framework under SF 657, proposing a Regulated Credit Transfer Market and a Strategic R&D Exchange (State Buyback).
Strategic Calibration of Innovation Incentives: Mitigating Pro-Rata Allocation Risks in the Iowa Research and Development Tax Credit Ecosystem
An exhaustive analysis evaluating the financial uncertainty introduced by Iowa’s pro-rata allocation mechanism under SF 657, proposing a Tiered SMB Allocation Reserve and a Two-Stage Pre-Certification Voucher Program.
Strategic Reversion of Innovation Risks: Addressing the Five-Year Recertification Cliff in the Iowa Research and Development Tax Credit Framework
An exhaustive analysis evaluating the existential business risk created by the IEDA’s five-year recertification cliff, proposing a Compliance-Based Rolling Extension Model and an SMB Safe Harbor.
Strategic Reform of the Iowa Research Activities Tax Credit: Restoring Economic Competitiveness through the Reinstatement of the Substantially All Rule for Small and Medium-Sized Enterprises
An exhaustive analysis evaluating the ‘Documentation Tax’ created by Iowa’s repeal of the 80% ‘Substantially All’ rule under HF 2317, proposing a tiered statutory reinstatement for SMBs and an administrative Safe Harbor.
