Florida-based innovation company Magic Leap has engineered a sophisticated, wearable augmented reality (AR) system designed not just for immersive interaction, but also for advanced neurological assessment. This lightweight, head-mounted apparatus integrates highly sensitive sensors capable of monitoring a user’s behavioral and physiological responses to visual or auditory stimuli. By analyzing these reactions, the system can identify patterns associated with various cognitive or neurological conditions—ranging from issues like visual field deficits (such as reduced peripheral vision) to memory impairment and more.

Unlike traditional screens or virtual reality headsets that fully immerse users in digital spaces, augmented reality systems overlay computer-generated content onto the real world. In the case of Magic Leap’s technology, the AR display functions much like a pair of high-tech glasses, enabling users to maintain awareness of their surroundings while engaging with digital content seamlessly projected into their field of view. The device can introduce pre-programmed stimuli—such as specific imagery, sounds, or interactive elements—and then track the user’s responses via biometric and motion sensors embedded within the headset.

Alternatively, the system has the capacity to observe the natural environment, such as the presence of other individuals or open landscapes, and if conditions are deemed appropriate, it can gather user feedback in response to those surroundings rather than artificial prompts. The software engine driving the device then interprets these interactions using machine learning algorithms, mapping the user’s reactions against known indicators of neurological disorders. This capability makes the device an intelligent tool not just for detection, but for ongoing monitoring and even potential intervention.

Magic Leap envisions this technology being applied across several domains within the healthcare and mental wellness sectors. One core use case is for diagnostic and monitoring purposes, where the AR system could serve as a non-invasive method for detecting and tracking the progression of neurological conditions over time. Medical professionals would be able to use this device to periodically re-evaluate a patient’s condition, helping to determine whether a particular therapy or cognitive intervention is yielding improvements. This could be particularly valuable for long-term mental health tracking or in assessing the rehabilitation progress of individuals recovering from brain injuries or cognitive decline.

In terms of therapeutic application, the headset might be programmed to act as an interactive tool for brain training and mental stimulation. For instance, physicians could configure the system to deliver targeted “mental exercises” that encourage memory recall, attention, or problem-solving. These exercises could be dynamically adapted based on real-time feedback—either manually by a healthcare provider or autonomously by the system itself. This continuous loop of assessment and response allows for personalized therapy plans that evolve with the user’s needs.

Are you in the process of designing a new product, prototype, or digital process? If so, your experimental work could potentially qualify for the Research & Development Tax Credit—a federal incentive that offers eligible businesses a reimbursement of up to 14% on qualified R&D expenditures. You don’t need a patent or a commercially successful outcome to apply—even incomplete or failed experiments may still meet the criteria.

Who We Are:

Swanson Reed is one of the U.S.’ largest Specialist R&D tax advisory firms, offering tax credibility assessments, claim preparation, and advisory services. We manage all facets of the R&D tax credit program, from claim prep & audit compliance to claim disputes. 

Swanson Reed regularly hosts free webinars and provides free IRS CE and CPE credits for CPAs.  For more information please visit us at www.swansonreed.com/webinars or contact your usual Swanson Reed representative.

“