Massachusetts Patent of the Month – November 2022

Our global population just hit 8 billion. With a growing population comes a growing footprint and an accumulation of waste. It also comes with a need for more sustainable and functional options as well as better recycling and waste management. MetaComb, Inc. has developed and patented a unique material that brings a second life to existing materials.

Their MetaComb™ material is a honeycomb paper-core composite made from repurposed corrugated cardboard. This sustainable design has been proven effective as panel-board composites in building and shipping. 

Recently, the company has patented a new design for a translucent building material made of scrap corrugated cardboard. This new material maintains their sustainable practices while advancing the aesthetic appeal they offer. They can be used as tiles on a floor, wall, or even a lighting fixture.

The manufacturing process includes holding stacks of corrugated cardboard pieces together and saturating them with an agent that fills in the holes. These stacks are then machined into the desired shapes. These polymer components combine and expand through the cardboard filling the entire space. The cardboard is especially absorbent, ensuring the polymers absorb and create a continuous, rigid bond on the molecular level. The cardboard is then removed, leaving behind a translucent tile with the same structure and rigidity of the company’s MetaComb™ material.

This simple manufacturing process achieves a lightweight, strong material that is easy to install and completely sustainable. 

Are you developing new technology for an existing application? Did you know your development work could be eligible for the R&D Tax Credit and you can receive up to 14% back on your expenses? Even if your development isn’t successful your work may still qualify for R&D credits (i.e. you don’t need to have a patent to qualify). To find out more, please contact a Swanson Reed R&D Specialist today or check out our free online eligibility test.

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Swanson Reed is one of the U.S.’ largest Specialist R&D tax advisory firms. We manage all facets of the R&D tax credit program, from claim preparation and 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.

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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.

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