AI TAX RESEARCH PLATFORM

AI tax research platform for serious tax work

Bizora AI is an AI tax research tool that gives you citation-backed answers, deep analysis, and ready-to-send drafts in one place. Built for professionals who need answers grounded in the IRC, Treasury Regulations, IRS rulings, and case law.

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WHY PROFESSIONALS SWITCH

Why Tax Professionals Use Bizora AI

Work from real law, not generic AI guesses

Every answer is tied to primary tax authorities, not generic web content.

Cut research time from hours to minutes

Get answers to complex tax questions in a single chat instead of spreading the work over days.

Turn research into deliverables

Use the canvas to create memos and client emails without leaving the platform.

Every answer shows which sources it used

See the exact IRC sections, Treasury Regulations, and rulings behind each conclusion so you can verify before you use it.

This is not a general chatbot. It is an AI tax research platform designed around how CPAs, tax attorneys, financial advisors, M&A teams, in-house tax teams, and transaction professionals actually work.

RESEARCH

Three research modes, one platform

Answers You Can Defend

The Bizora AI API gives firms and developers programmatic access to the same citation-backed research, deep multi-step analysis, and automated document parsing that power the platform. Build it into your own tools, or deploy it as a white-label solution inside client-facing dashboards.​

✓ Regular mode for quick searches when you need a fast, citation-backed answer.
✓ Deep mode for complex questions that need analysis across multiple authorities. Takes longer, goes deeper.
✓​ Web search mode to go beyond Bizora's primary tax authority database when you need broader sources.

Welcome to Bizora

Tips

Cite Section Titles

Always include the specific section ID and title to get precise and relevant answers.

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Deep Research
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Deep Research in Progress...

Analyzing query & creating research plan 0%
Conducting deep research...Step 1 of 4
A California-based S corporation operates in California and New York. The sole shareholder materially participates in the business and receives W-2 wages. In 2023, the S corporation claimed the federal R&D credit under IRC §41 and reduced wage expense accordingly. How do California and New York conformity rules affect: 1. the deductibility of wages, 2. the availability and treatment of the R&D credit, and 3. the shareholder's qualified business income deduction under IRC §199A?
Answer Sources (20) Steps
PlanningIn Progress
First, query taxes_federal_bills for "2023 amendments to IRC Section 41 and Section 199A." Next, retrieve IRC Section 41 (year=2023) via taxes_federal_internal_revenue_code...
Federal Tax BillIn Progress
14 scribed under section 3402(a) of the Internal Revenue Code 15 of 1986 for taxable years beginning after December 31, 16 2025...
IRC Code (2023)In Progress
Title 26— INTERNAL REVENUE CODE § 41. Credit for increasing research activities (a) General rule For purposes...
Answer Sources (20) Steps

Multi-State R&D Credit Conformity and QBI Effects (CA & NY) — 2023 Facts

Federal backdrop (what the S corporation did in 2023)

The federal research credit equals "20 percent of the excess" of current-year qualified research expenses (QREs) over the base amount, plus amounts for basic research and energy research consortia, and QREs include in-house "wages" for "qualified services," supplies, and certain computer costs.1234

For the shareholder's § 199A, the deduction equals the lesser of the "combined qualified business income amount" or 20% of taxable income above net capital gain, with W-2 wage/UBIA limitations potentially applying at higher income levels.5

1) Deductibility of wages at the state level

California

California computes a separate R&D credit under Cal. Rev. & Tax. Code § 23609 (corporations) by reference to IRC § 41 but with California-specific modifications and requiring that "qualified research" be conducted "in California."678

New York

New York personal income tax for S corporation shareholders starts from federal adjusted gross income. Because the S corporation's ordinary income flows into the shareholder's federal AGI, that reduction typically carries into New York.1112

2) Availability and treatment of the R&D credit

Federal

Structure, definitions, and recordkeeping for the credit and QREs are governed by IRC § 41 and Treas. Reg. §§ 1.41-1 through 1.41-4.13141516

California

California provides its own R&D credit under Cal. Rev. & Tax. Code § 23609, determined "in accordance with Section 41 of the Internal Revenue Code" but with California-specific rates and rules.171819

3) Shareholder's § 199A deduction (QBI) effect

Federal: The § 199A deduction is calculated at the shareholder level based on QBI, subject to wage/UBIA and taxable income thresholds.2324

California and New York do not offer state-level QBI deductions.2526

In Essence

  • Keep the federal wage reduction tied to the § 41 credit; in California, compute a separate § 23609 credit on California research.
  • The shareholder's federal § 199A deduction stays federal-only.
Sources
1IRC § 41(a) 2IRC § 41(b)(2)(B) 3Treas. Reg. § 1.41-1 4Treas. Reg. § 1.41-2 5Cal. Rev. & Tax. Code § 23609 6N.Y. Tax Law § 43 7IRC § 199A(a)
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DOCUMENT

Upload documents and spot issues earlier

Answers You Can Defend

Upload deal documents, rulings, and prior memos so Bizora AI can use them as context. The platform reads tax-sensitive language, connects it to relevant Code sections and rulings, and helps you see issues earlier in the process.​
✓ Upload PDFs, Word docs, Excel files, CSVs, and images
✓ Run queries across multiple files at oncE
✓ Get structured results with flagged provisions and connected authorities

DRAFTING

Go straight from analysis to drafts

Answers You Can Defend

Draft tax memos and client emails in the same chat where you did the research. Because the canvas works inside the same chat, the citations from your research are already in context when you start drafting.​Tell it what format you want. Ask for a formal memo, a plain-language client letter, a one-page summary, or anything else, and the output follows your instructions.​
✓ Use formats like Issue/Facts/Law/Analysis/Conclusion, client letters, or any structure you describe in your prompt
✓ Citations from your research stay in context, so drafts include the relevant authorities
✓​ Draft client-ready emails and internal notes without switching tools

Bizora
AI Assistant Vault
My client is a single-member LLC with $320K net income on Schedule C. Analyze whether electing S-Corp status would reduce their total tax burden, including SE tax savings, reasonable comp requirements, and compliance risks. Draft a client memo.
AnswerSources (12)Steps
Researching
S-Corp Election Tax Savings Analysis
CopyDownloadEdit

Header

To: File / [Single-Member LLC S-Corp Election Analysis]

From: Bizora Tax Research  ·  Date: 2023-10-04

Re: S-Corp Election Analysis for Single-Member LLC

1. Facts

Client operates as a single-member LLC with $320,000 net income on Schedule C. Client is sole owner and actively participates in the business. S-Corp election being considered for 2023 tax year.

2. Issues Presented

Would electing S-Corp status reduce the client's total tax burden? What are the reasonable compensation requirements and compliance risks?

3. Short Answers

S-Corp election could reduce SE taxes significantly. Confidence: MEDIUM

Reasonable compensation must align with industry standards. Confidence: HIGH

4. Authorities

Primary: IRC §1361, IRC §1402(a)  ·  Regulatory: Treas. Reg. §1.1361-1

Judicial: Watson v. Commissioner, 668 F.3d 1008 (8th Cir. 2012)

5. Analysis

Issue 1: Tax Burden Reduction

Law: IRC §1361 allows income to pass through, reducing SE taxes under IRC §1402(a).

Application: Client pays reasonable salary subject to payroll taxes; remaining income passes as distributions not subject to SE tax.

Conclusion: S-Corp election could reduce SE taxes significantly. Confidence: MEDIUM

Issue 2: Reasonable Compensation

Law: Compensation must reflect industry norms per Treas. Reg. §1.1361-1.

Conclusion: Reasonable compensation is crucial for savings and compliance. Confidence: HIGH

Issue 3: Compliance Risks

Law: S-Corp requires payroll processing, quarterly filings, W-2s, and Form 1120S.

Conclusion: S-Corp introduces significant compliance requirements. Confidence: HIGH

6. Recommended Actions

Conduct market analysis to establish reasonable salary. Assess administrative capacity for additional compliance tasks. Review state-specific tax implications and consult a tax advisor to finalize the election.

I've drafted a memo titled "S-Corp Election Tax Savings Analysis" covering SE tax savings, reasonable compensation requirements, and compliance risks for your client.
📄 Create Memo✉ Create Client Email
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WORKFLOW

How Bizora AI Fits Into Your Day

1

Ask your tax question

Type your question in plain English. Multi-step, cross-border, SALT, deal-specific, whatever you are working on.

2

Let the AI handle the heavy reading

Bizora AI pulls from the IRC, Treasury Regulations, IRS rulings, case law, and 25+ other primary source categories to build a citation-backed answer.

3

Pick the right mode

Use regular for fast citation-backed answers, deep for multi-step analysis, or web search to go beyond primary authorities.

4

Go straight to drafts

Use the canvas to turn your research into structured memos or clear client emails without leaving the product.

IMPACT

What Changes When You Use Bizora AI

Complex issues, one chat

For QSBS, cross-border reorganizations, and multi-state questions, you get a starting point in one chat instead of spreading the work over days.

Stop redoing the same research

On recurring patterns, deep research and the canvas make it easier to reuse and adapt prior memos and analysis instead of starting from scratch.

Better client communication

Spend less time rewriting technical tax analysis into plain language. The canvas drafts client-facing memos and emails so you can review and send.

Bizora AI does not replace professional judgment. It handles the source review, citation matching, and first drafts so you can focus on the final call.

SECURITY

Security designed for client work

Bizora AI follows SOC 2 security practices, including encryption at rest and in transit, so sensitive client information and deal documents stay protected.

Enterprise grade security

Industry-standard security controls, built and maintained

Encryption at rest and in transit

Client data and deal documents are protected at every stage

Built for professional firms

Designed for the security standards tax and advisory firms expectalysis.

Frequently Asked Questions

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