The creation of the Agency for Research and Innovation (AI²) aims to bridge the historical gap between scientific production and business innovation in Portugal. By merging the functions of the Foundation for Science and Technology (FCT) and the National Innovation Agency (ANI), the state seeks a more integrated approach to research policy. The article argues that tax incentives for R&D, such as SIFIDE, are essential tools in this new model, acting as a bridge that encourages collaboration between companies and research institutions, thereby transforming scientific knowledge into economic and social value.