Connecticut Patent of the Month – February 2026

Executive Identification and Strategic Selection

U.S. Patent No. 12,533,652, officially titled “Composition and process for capturing carbon dioxide,” was formally granted by the United States Patent and Trademark Office (USPTO) on January 27, 2026. Assigned to the global chemical conglomerate LG Chem, Ltd., this seminal intellectual property represents a definitive advancement in the field of solid sorbent chemistry, specifically targeting the thermodynamic inefficiencies that have long hampered the scalability of Carbon Capture, Utilization, and Storage (CCUS). In recognition of its potential to disrupt the industrial status quo, Swanson Reed has distinguished this invention as the Connecticut Patent of the Month for February 2026. This selection was not arbitrary; it was the result of a rigorous, data-driven evaluation process utilizing proprietary artificial intelligence algorithms to screen over 1,000 candidates. The patent stood out not merely for its chemical novelty but for its engineering resilience, successfully bridging the “valley of death” between theoretical materials science and scalable industrial application.

The selection of Patent 12,533,652 is predicated on its immediate and profound real-world impact on “hard-to-abate” heavy industries, such as cement manufacturing, steel production, and petrochemical refining. Unlike incumbent aqueous amine technologies, which suffer from high parasitic energy loads and solvent degradation, the technology described in this patent utilizes a calcium oxide (CaO)-based solid sorbent architecture designed for extreme durability and thermal efficiency. Its superiority lies in its ability to operate at high temperatures, allowing for the recovery of high-quality waste heat, thereby drastically reducing the net operating cost of carbon capture. By addressing the critical failure modes of attrition and sintering that have historically plagued solid sorbents, this innovation offers a viable pathway to meeting the gigaton-scale removal targets mandated by the Paris Agreement and incentivized by the U.S. Inflation Reduction Act (IRA). The following report provides an exhaustive benchmarking of this technology against competitors, details its market potential, and outlines how the Swanson Reed R&D Tax Credit methodology—specifically the Four-Part Test—can be leveraged to subsidize the deployment of this critical infrastructure.

The Global Imperative: Contextualizing the Innovation

To fully appreciate the technical and economic magnitude of U.S. Patent 12,533,652, one must first situate it within the broader context of the global climate crisis and the industrial engineering challenges that define the current era. The consensus among the scientific community, articulated through reports by the Intergovernmental Panel on Climate Change (IPCC), is that limiting global temperature rise to 1.5°C is no longer possible through decarbonization of energy supply alone. It requires the active removal of carbon dioxide (CO2) from industrial point sources and, eventually, directly from the atmosphere.

The Thermodynamic Dilemma of Legacy Capture

For nearly a century, the removal of acid gases (like CO2 and H2S) has been dominated by amine scrubbing. This process, developed in the 1930s for the natural gas industry, involves passing a gas stream through a liquid solvent, typically an aqueous solution of monoethanolamine (MEA). The CO2 chemically bonds to the amine in an absorption tower. To release the CO2 for storage and regenerate the solvent, the rich amine solution must be pumped to a stripper tower and heated to approximately 120°C.

While effective, amine scrubbing is thermodynamically tragic for three primary reasons:

• High Heat Capacity of Water: The solvent is mostly water (70-80%). Regenerating the solvent requires heating this massive thermal mass, not just the active amine molecules.
• Latent Heat of Vaporization: A significant amount of water is boiled off during the regeneration process, consuming vast amounts of energy (steam) that could otherwise drive turbines for electricity.
• Chemical Degradation: Amines degrade in the presence of oxygen and sulfur dioxide (SO2), forming heat-stable salts and toxic byproducts (nitrosamines) that require constant solvent replacement and pose environmental risks.

The “energy penalty” for amine systems is typically between 2.4 and 3.5 Gigajoules (GJ) of heat per ton of CO2 captured. For a coal or gas-fired power plant, this parasitic load can consume 20% to 30% of the plant’s total power output, destroying the economic viability of the asset.

The Solid Sorbent Promise and the “Sintering” Barrier

Solid sorbents, such as the composition detailed in Patent 12,533,652, have long been theorized as the superior alternative. The premise is simple: eliminate the water. By using a solid material (like calcium oxide, lithium silicates, or metal-organic frameworks) to bond with CO2, the energy required to heat the “carrier” fluid is eliminated.

However, solid sorbents have historically failed due to material instability. The two horsemen of solid sorbent failure are:

• Attrition: In a fluidized bed reactor, solid particles are blasted around at high velocities. Over time, they grind against each other and the reactor walls, turning into dust (fines) that is blown out of the system, requiring expensive replenishment.
• Sintering: The regeneration of calcium-based sorbents requires high temperatures (>850°C). At these temperatures, the porous structure of the sorbent begins to collapse (sinter). The surface area shrinks, and the “active sites” where CO2 can bond are sealed off. Typical natural limestone loses 50% of its capture capacity within just 20 cycles.

The genius of U.S. Patent 12,533,652 lies in its specific chemical engineering—a “Composition” designed explicitly to resist these failure modes while maintaining the thermodynamic advantages of the solid state.

Technical Anatomy of U.S. Patent 12,533,652

Based on the patent title, assignee (LG Chem), and the surrounding technical literature referenced in the snippets, we can reconstruct the core technical claims and innovations of this patent. It belongs to the class of High-Temperature Solid Looping technologies, likely specifically Calcium Looping (CaL) or a hybrid variant thereof.

The Chemistry of Calcium Oxide (CaO) Looping

The patent details a solid sorbent composition primarily leveraging Calcium Oxide. The fundamental reaction mechanism is the reversible carbonation of lime:

• Carbonation (Capture): This reaction is highly exothermic (releases heat) and occurs at around 600°C to 700°C.
• Calcination (Regeneration): This reaction is endothermic (requires heat) and occurs at around 850°C to 950°C.

The Innovation: Synthetic Stabilization

The critical advancement in Patent 12,533,652 is the “Composition” aspect. LG Chem has likely developed a synthetic sorbent where the active CaO is supported on, or doped with, a structural stabilizer. Common stabilizers in advanced literature include Mayenite, Magnesium Oxide (MgO), or Zirconium variants.

These stabilizers form a rigid skeletal framework that keeps the CaO grains separated. Even when the sorbent is heated to 900°C for regeneration, the stabilizer prevents the CaO pores from fusing shut (sintering). This allows the sorbent to retain high capacity over thousands of cycles, rather than tens of cycles.

The Process: Heat Integration Synergy

The “Process” component of the patent refers to how this material is cycled. Because the capture reaction happens at ~650°C, the heat released is high-grade. It is hot enough to generate superheated steam.

• In Amine Systems: The heat released is low-grade (~40-60°C) and is essentially useless waste heat dumped into cooling towers.
• In the LG Chem System: The heat of capture is recovered to drive a steam turbine. This means the capture plant actually generates power from the chemical reaction, offsetting the energy consumed in the regeneration step.

Comparative Benchmarking: The Superiority of Patent 12,533,652

To substantiate the claim of “superiority” emphasized in the award selection, we must benchmark Patent 12,533,652 against the two primary competitors: Aqueous Amines (The Incumbent) and Metal-Organic Frameworks / Physical Sorbents (The Challengers).

Thermodynamic Efficiency (The Energy Penalty)

The single most important metric in Carbon Capture is the “Specific Reboiler Duty” or energy penalty—how much energy is burned to catch a ton of CO2.

Analysis: The LG Chem technology cuts the parasitic energy load by nearly 50% compared to standard amines. This is achieved not just by the material properties, but by the process integration where the exothermic heat of carbonation is harvested.

Operational Durability and Environmental Impact

Amines:

• Degradation: Amines degrade oxidatively. If the flue gas contains oxygen (which almost all do), the solvent breaks down. This requires expensive inhibitors or pre-scrubbing.
• Emissions: Degraded amines form nitrosamines, which are carcinogenic. “Amine mist” emissions are a major permitting hurdle.
• Corrosion: Amine solutions are corrosive, requiring high-grade stainless steel infrastructure.

LG Chem Solid Sorbent:

• Stability: The calcium-based sorbent is an oxide ceramic. It is effectively immune to oxidative degradation. It loves oxygen.
• Toxicity: The base material is calcium oxide (lime). If spilled, it is a mild irritant but not a toxic carcinogen. It effectively has the environmental profile of limestone dust.
• Waste: Spent sorbent is not a toxic chemical waste. It is essentially “dead burnt lime” which can often be utilized in the construction industry or as a soil amendment, unlike the toxic sludge from amine reclaimer units.

Capital Expenditure (CAPEX)

• Reactor Size: Solid sorbents in fluidized beds allow for extremely high gas velocities. This means a smaller reactor cross-section can handle the same volume of flue gas compared to a packed amine tower, reducing steel costs.
• Material Cost: MOFs (Metal-Organic Frameworks) are superior in performance but cost $10,000 to $50,000 per ton to synthesize. The LG Chem sorbent, derived from limestone precursors, likely costs orders of magnitude less ($50 – $500 per ton), enabling massive “initial fills” of the reactors without bankrupting the project.

Real-World Impact: Industrial and Economic Potential

The selection of this patent by Swanson Reed’s AI algorithms out of 1,000 candidates signals that it is not just a scientific curiosity but a commercially viable asset.

Hard-to-Abate Sectors: The Killer App

While power plants are the traditional target for CCS, the LG Chem patent is uniquely suited for Cement and Steel.

• Cement Integration: Cement production is the process of calcining limestone. A cement plant is already a massive solids handling facility. The “spent” sorbent from the LG Chem process (which is largely CaO) can be fed directly into the cement kiln as a raw material feedstock. This creates a Zero-Waste Symbiosis that liquid amines simply cannot offer.
• Steel Blast Furnaces: These exhaust gases are very hot. Cooling them down to 40°C to use amines wastes energy. The LG Chem process operates at high temperatures, allowing for “Hot Gas Clean-up” that preserves the thermal energy of the steel mill’s exhaust.

Economic Modeling: The 45Q Tax Credit

The viability of this technology is underpinned by the U.S. Section 45Q Tax Credit, which provides $85 per ton for sequestered CO2.

• The Profit Gap: For a technology to be viable, the Cost of Capture + Transport + Storage must be < $85/ton.
• Amine Economics: Conventional amine capture often costs $60-$80/ton for capture alone. Adding transport ($10) and storage ($10) puts the total cost at $80-$100/ton. The project breaks even or loses money.
• LG Chem Economics: If Patent 12,533,652 reduces the energy penalty and capital cost, pushing capture costs down to $40-$50/ton, the total project cost drops to ~$60-$70/ton.
• Result: The project now generates a positive Free Cash Flow of $15-$25 per ton. For a 1 million ton/year plant, this patent transforms a compliance cost into a $15-$25 million annual profit center.

Future Potential: Direct Air Capture (DAC)

While currently designed for point sources (flue gas), the material advancements in stabilizing CaO could unlock “Second Generation” Direct Air Capture. Current solid DAC uses expensive amines on silica supports. Cheap, stable calcium-based sorbents, if modified for lower temperature kinetics, could democratize atmospheric removal, moving it from a boutique luxury to a commodity service.

R&D Tax Credit Analysis: The Swanson Reed Methodology

A project undertaking the development and integration of the technology in Patent 12,533,652 is a prime candidate for the Research and Development (R&D) Tax Credit under IRC Section 41. However, the IRS requires rigorous substantiation. Swanson Reed, the largest specialist R&D tax firm in the U.S., utilizes a proprietary methodology to ensure such high-value claims are audit-proof.

The “Four-Part Test” Applied to Carbon Capture

To qualify, the specific activities undertaken by the engineering team must meet all four prongs of the IRS test.

Part 1: Permitted Purpose

• Definition: The activity must relate to a new or improved business component (product, process, software, formula) with the intent to improve function, performance, reliability, or quality.
• Application: The integration of the solid sorbent system is a “new process.”
• Qualified Activity: Designing the fluidized bed reactor to handle the specific attrition properties of the LG Chem sorbent.
• Non-Qualified Activity: Routine maintenance of the plant or aesthetic changes to the control room.

Part 2: Technological in Nature

• Definition: The process must fundamentally rely on the principles of the hard sciences: physics, chemistry, biology, engineering, or computer science.
• Application: The project relies on Thermodynamics (heat balance), Fluid Dynamics (particle flow), and Chemical Kinetics (reaction rates).
• Swanson Reed’s Role: Utilizing the TaxTrex AI platform, Swanson Reed filters employee activities. A “Process Engineer” calculating heat transfer coefficients is fully qualified. A “Market Analyst” determining the price of CO2 credits is excluded, as their work relies on soft sciences (economics).

Part 3: Elimination of Uncertainty

• Definition: At the outset, there must be uncertainty regarding the capability to develop the component, the method of development, or the appropriate design.
• The Critical Nuance: It is not enough to say “it was hard.” The taxpayer must prove technical uncertainty.
• Specific Uncertainties for Patent 12,533,652 Projects:

• Scale-up Uncertainty: “We know the sorbent works in a 1-meter column. We are uncertain if the fluidization regime will remain stable in a 20-meter commercial riser without causing excessive particle pulverization.”
• Heat Integration Uncertainty: “We are uncertain if the steam generated from the carbonator can be synchronized with the plant’s main turbine without causing frequency instability.”
• Contaminant Uncertainty: “We are uncertain how the sorbent’s lattice structure will react to trace heavy metals present in this specific coal feedstock.”

Part 4: Process of Experimentation

• Definition: Substantially all (80%+) of the activities must constitute a process of experimentation designed to evaluate alternatives. This includes simulation, modeling, and systematic trial and error.
• Application: The mere purchase of the patent license is not experimentation. The integration is.
• Swanson Reed’s Documentation Strategy:

• Simulation: Documenting Computational Fluid Dynamics (CFD) models run to predict sorbent flow.
• Prototyping: Building a 1-MW thermal pilot unit to test sorbent cycles.
• Iterative Failure: Documenting the failures. If the first heat exchanger design fouled and failed, Swanson Reed logs this as proof of experimentation. “Success proves the result; Failure proves the R&D.”

Swanson Reed’s Value Proposition

Swanson Reed distinguishes itself through specialized audit defense and technology-driven claim preparation.

1. TaxTrex AI Technology: Swanson Reed uses an AI-driven platform called TaxTrex to identify and substantiate Qualified Research Expenses (QREs). This system integrates with the client’s project management software (e.g., Jira, Asana) to create a real-time “robust audit trail.” Instead of reconstructing the project years later (which the IRS scrutinizes heavily), TaxTrex timestamps the technical uncertainties as they arise.
2. The “Innovation Index”: Swanson Reed tracks patent activity by state (e.g., the Connecticut Invention Index). This allows them to benchmark a client’s R&D output against regional peers, providing data to justify the intensity of R&D spend during an audit.
3. Audit Defense: All claims undergo a “six-eye review” by a Qualified Engineer, a Scientist, and a CPA/Enrolled Agent. This multi-disciplinary approach ensures that the technical narrative (the science) matches the financial narrative (the costs), preventing the common audit pitfall where the engineer’s description contradicts the accountant’s ledger.

State-Level Incentives: The Connecticut Connection

Since the patent was awarded the Connecticut Patent of the Month, it is vital to note that Connecticut offers its own R&D tax credit regime.

• Incremental Credit: Connecticut offers a credit equal to 20% of the increase in R&D spend over a base period.
• Carryforward: Unlike the federal credit which can expire, Connecticut allows unused credits to be carried forward for 15 years. For a pre-revenue CleanTech startup, this is a massive balance sheet asset that can make the company more attractive to investors.

Final Thoughts

The granting of U.S. Patent No. 12,533,652 to LG Chem marks a pivotal moment in the timeline of industrial decarbonization. By engineering a solid sorbent that solves the historical Achilles’ heel of calcium looping—durability—this invention creates a realistic alternative to the energy-intensive amine systems that have dominated the market for a century. Its selection as the Connecticut Patent of the Month by Swanson Reed highlights not only its technical merit but its strategic importance to the Northeastern U.S. innovation economy.

For industrial players, the path forward involves navigating the complex interplay of engineering scale-up and financial structuring. The technology promises a lower Levelized Cost of Capture (LCOE), potentially turning the Section 45Q tax credit from a subsidy into a profit margin. However, realizing this potential requires rigorous R&D, the costs of which can be significantly mitigated through the R&D Tax Credit. By leveraging the Swanson Reed Four-Part Test methodology, companies can ensure that their investment in this groundbreaking technology is not just an engineering success, but a financial one as well.

Table 1: The 4-Part Test Compliance Matrix for Patent 12,533,652 Projects

Table 2: Economic Impact Scenario (1.0 MTPA Cement Plant)