Montana Patent of the Month – March 2025
Montana Instruments Corporation has secured U.S. Patent No. 12,262,510 for its “Quantum Processing Circuitry Cooling Systems and Methods,” introducing a novel approach to managing the extreme cooling demands of quantum computing hardware. This innovation addresses a critical challenge in quantum technology: maintaining ultra-low temperatures essential for qubit stability.
Decoupled Pressure Chambers Enhance Thermal Control
The patented system features two distinct chambers, each maintained at independent pressures. A cooler resides within the first chamber, generating and storing cryogenic fluid. This fluid is conveyed via a specialized conduit system to the second chamber, where the quantum processing circuitry is housed. This configuration allows for precise thermal coupling between the cooler and the circuitry, optimizing temperature regulation without compromising system integrity.
Implications for Quantum Computing Scalability
Efficient thermal management is pivotal for the scalability of quantum computers. By enabling more effective cooling of quantum processors, Montana Instruments’ system could facilitate the development of larger, more reliable quantum computing systems. This advancement holds potential benefits across various sectors, including cryptography, materials science, and complex system modeling.
Supporting Innovation Through R&D Tax Credits
Innovations like this patented cooling system may qualify for R&D tax credits, providing financial incentives for continued research and development in the field of quantum technology. Such support is crucial for sustaining advancements that drive the industry forward.
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.
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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.
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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.
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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/
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