Delaware Patent of the Month – July 2025

Baryon Inc. has been awarded U.S. Patent No. 12372255 for a new ‘Evaporative heat exchanger’ design. This invention features a more efficient assembly process for heat exchangers. Its design relies on a series of parallel plates and gaskets. A series of rods hold the entire system together. This approach simplifies manufacturing while enhancing durability and performance. It could make high-efficiency cooling more accessible.

A Smarter Cooling Design

The evaporative heat exchanger works by a simple principle. Air flows through parallel channels. A secondary airflow evaporates a liquid. This process draws heat from the primary airflow. The innovation lies in the assembly method. A plurality of rods pass through the plates and gaskets. Fasteners secure everything in place. This makes the system easier to build. It also creates a strong, sealed unit without leaks. The design can use various plate shapes. It can also include porous materials to improve liquid distribution.

Real-World Impact

Evaporative cooling uses far less energy than traditional air conditioners. This technology provides a significant energy advantage. It is especially effective in low-humidity climates. The improved assembly method can lower production costs. This makes the technology more widely available. The patent specifies use in air conditioning systems. This invention from Baryon Inc. could lead to more economical air conditioning. It offers a path to reduced energy consumption and a lower carbon footprint in cooling.

 

Learn More:

Are you developing new or improved products, or thinking of applying for a patent? Did you know your research work could be eligible for the R&D Tax Credit and you can receive up to 14% back on your expenses? To find out more, please check out our free online eligibility test.

Feel free to book a quick teleconference with one of R&D Tax specialists if you would like to learn more about R&D Tax Credit opportunities.

Who We Are:

Swanson Reed is one of the largest Specialist R&D Tax Credit advisory firm in the United States. With offices nationwide, we are one of the only firms globally to exclusively provide R&D Tax Credit consulting services to our clients. We have been exclusively providing R&D Tax Credit claim preparation and audit compliance solutions for over 30 years.

Swanson Reed’s Delaware office provides R&D tax credit consulting and advisory services to Wilmington, Dover, Newark, Middletown, and Smyrna.

Swanson Reed hosts daily free webinars and provides free IRS CE and CPE credits for CPAs. For more information please click here or contact your usual Swanson Reed representative.

Are you eligible?

R&D Tax Credit Eligibility AI Tool

Why choose us?

directive for LBI taxpayers

Pass an Audit?

directive for LBI taxpayers

What is the R&D Tax Credit?

The Research & Experimentation Tax Credit (or R&D Tax Credit), is a general business tax credit under Internal Revenue Code section 41 for companies that incur research and development (R&D) costs in the United States. The credits are a tax incentive for performing qualified research in the United States, resulting in a credit to a tax return. For the first three years of R&D claims, 6% of the total qualified research expenses (QRE) form the gross credit. In the 4th year of claims and beyond, a base amount is calculated, and an adjusted expense line is multiplied times 14%. Click here to learn more.

Never miss a deadline again

directive for LBI taxpayers

Stay up to date on IRS processes

Discover R&D in your industry

R&D Tax Credit Preparation Services

Swanson Reed is one of the only companies in the United States to exclusively focus on R&D tax credit preparation. Swanson Reed provides state and federal R&D tax credit preparation and audit services to all 50 states.

If you have any questions or need further assistance, please call or email our CEO, Damian Smyth on (800) 986-4725.
Feel free to book a quick teleconference with one of our national R&D tax credit specialists at a time that is convenient for you.

R&D Tax Credit Audit Advisory Services

creditARMOR is a sophisticated R&D tax credit insurance and AI-driven risk management platform. It mitigates audit exposure by covering defense expenses, including CPA, tax attorney, and specialist consultant fees—delivering robust, compliant support for R&D credit claims. Click here for more information about R&D tax credit management and implementation.

Our Fees

Swanson Reed offers R&D tax credit preparation and audit services at our hourly rates of between $195 – $395 per hour. We are also able offer fixed fees and success fees in special circumstances. Learn more at https://www.swansonreed.com/about-us/research-tax-credit-consulting/our-fees/

R&D Tax Credit Training for CPAs

directive for LBI taxpayers

Upcoming Webinars

R&D Tax Credit Training for CFPs

bigstock Image of two young businessmen 521093561 300x200

Upcoming Webinars

R&D Tax Credit Training for SMBs

water tech

Upcoming Webinars

Choose your state

find-us-map

Recent Posts