Insights from MASSIE AI for R&D Forums

This report presents findings from the MASSIE AI for R&D Forums held in early 2026, which involved discussions among leaders in tax, finance, IT, and innovation. The forums aimed to explore the current applications of AI in research and development, focusing on practical implementations rather than speculative future applications. Key observations include the role of AI as a productivity enhancer rather than a replacement for human judgment, emphasizing the importance of data quality as a prerequisite for successful AI integration. The report outlines ten significant insights, including the necessity of controlled pilot programs, the impact of audit pressures on AI adoption, and the importance of embedding AI within existing processes. Additionally, it highlights the complexities of change management and the need for clear communication and training to facilitate AI adoption. The findings suggest that while AI can enhance the R&D credit process, its effectiveness is contingent upon established processes, data integrity, and governance frameworks.