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NEW PRODUCT

CodeROI AI Agent tracks human vs. AI work per code change for R&D credits

 

The platform is additive - engineer wages still qualify as before, and AI spend stacks on top of the same projects.

CodeROI launched the CodeROI AI Agent on September 2, 2026, describing it in its PR Newswire announcement as a first-of-its-kind product that lets companies capture the R&D tax credit, Section 174 treatment, and software capitalization on their AI development spend. The agent is available now in the United States and Canada.

BY THE NUMBERS

Sep 2, 2026

PUBLISHED

Launch

WHAT THIS IS

prnewswire.com

SOURCE

The core mechanic is attribution at the code-change level. Per the announcement, the platform measures human and agentic AI work side by side, with every figure built from contemporaneous data captured while the work happened - not reconstructed from surveys or spreadsheets after the fact. That distinction matters because the IRS keeps returns open to examination for years, and most audit defenses are built on retroactively assembled documentation. The product is described as completely passive: no timesheets, no surveys, no change to how engineering teams or their AI tools operate.

The AI Agent is additive to existing R&D credit workflows. The announcement says companies keep capturing the benefit on their engineers' wages exactly as before, and AI spend now stacks on top, attached to the same projects. Total credit claims, Section 174 amounts, and capitalized software development under GAAP and IFRS can grow because each project carries both the payroll and the AI dollars behind it. The savings can show up quarterly through lower estimated tax payments rather than six to twelve months after filing.

Tax year 2026 is the pressure point the product is built around. Per the announcement, it is both the first year most companies must prove their R&D project by project under the redesigned Form 6765, and the first year a large share of that R&D was written by machines. Controllers and firm owners whose clients ship software with AI coding agents should note that the platform only captures data from the connection date forward - companies that wait will be rebuilding the AI era from memory, as the announcement puts it. Pricing is not disclosed in the release.

BEFORE A DEMO

 
Confirm which AI coding tools the platform integrates with before booking a demo.
 
Ask how the product attributes mixed commits - lines written by an agent inside a human-initiated session.
 
Verify that the contemporaneous evidence output satisfies your CPA's substantiation standard, not just CodeROI's.
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QUESTIONS THIS ANSWERS

Does the CodeROI AI Agent replace existing R&D credit tracking for engineer wages?

No. Per the announcement, it is additive - companies keep capturing the benefit on their engineers' wages as before, with AI spend stacking on top of the same projects.

When does CodeROI start collecting evidence?

The announcement states it captures from the day you connect, forward. It does not reconstruct prior activity.

Is the CodeROI AI Agent available outside the United States?

The announcement says it is available in the United States and Canada. No other markets are mentioned.

SOURCES

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