The new requirement, known as Section G, effectively ends the era of relying on year-end estimates and manager recollections. While businesses previously operated with summary-level filings, the updated rules demand that companies track engineering activity from the bottom up, accounting for direct research, supervision, and support across individual software projects. For most firms, this level of granularity is impossible to reconstruct retrospectively, creating a significant compliance gap for those still using manual surveys or timesheets.

CodeROI aims to bridge this divide by integrating directly with GitHub to capture engineering activity in real-time. By automating the evidence-gathering process, the platform allows companies to generate documentation without disrupting developer workflows or requiring retrospective interviews. According to Taylor Meadows, CPA and founder of CodeROI, the primary challenge for firms is not the tax calculation itself, but the defensibility of the underlying data. With the IRS increasingly scrutinizing claims, the platform provides a continuous, timestamped record that remains audit-ready throughout the year. This approach also extends to supporting Canadian SR&ED programs and internal software capitalization, centralizing financial data that often resides in disconnected spreadsheets.