CodeROI Launches Platform for Capturing Tax Credits on AI Development Spend
CodeROI has launched the CodeROI AI Agent, a platform that enables companies in the U.S. and Canada to claim R&D tax credits, Section 174 deductions, and software capitalization benefits from their AI development expenditures. The system automatically captures audit-ready evidence for AI-assisted code changes without requiring manual input or altering existing workflows. The IRS requires detailed documentation of what was built, on which project, and at what cost to qualify for tax incentives. While human developers leave a traceable trail, AI-generated work often lacks this visibility, making it difficult to claim credits retroactively. CodeROI addresses this by measuring both human and agentic AI contributions down to the individual code change level. With over $32 billion in R&D tax credits claimed annually across American companies, the platform could significantly reduce costs for firms investing heavily in AI development.
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Topics: AI development R&D tax credits Section 174 treatment software capitalization