September 2026 Patent of the Month: Cold Plasma Nanoparticle Synthesis
For the month of September 2026, US Patent No. 12708679 has been awarded the patent of the month for the biotech-chemical-nano industry. Titled “Synthesis of nanoparticle in liquid, semi-solid media and in cells and tissues using cold plasma technology,” this invention was selected because of its groundbreaking potential to revolutionize infection control and wound care by merging nanotechnology with cold plasma physics, effectively bypassing conventional drug delivery limitations. The patent was filed by Plasmology4, Inc., a medical technology company based in Scottsdale, Arizona, and the recognized inventor is Emilia M. Kulaga.
The core innovation detailed in this patent lies in its ability to synthesize metallic nanoparticles directly inside biological structures rather than manufacturing them externally. Traditionally, nanoparticles are created in a laboratory and then delivered to a target site, which can present significant biological barrier challenges. Under this newly patented method, a solution containing metal ions is applied directly to an area of interest, such as a bacterial biofilm. Once the metal ions diffuse into the target cells, cold plasma is applied. The cold plasma reduces the metal ions, thereby synthesizing metallic nanoparticles in situ within the cells of the biofilm. This localized, targeted synthesis provides a novel method for disrupting and treating multidrug-resistant biofilms and tissues without relying on traditional pharmaceutical delivery systems.
R&D Tax Credit Eligibility for Practical Applications
The practical applications of this cold plasma technology present significant opportunities for companies to claim the Research and Development (R&D) tax credit in the United States. Translating this patented method into a commercial medical device or clinical therapy requires a systematic process of experimentation. Engineering and medical research teams will need to conduct iterative testing to determine optimal metal ion concentrations, safe cold plasma exposure times, and precise energy delivery mechanisms for various human tissue types. These developmental activities aim to eliminate technical uncertainty and are fundamentally technological in nature, thereby satisfying the core criteria of the IRS four-part test. Consequently, expenses related to hardware prototyping, clinical trials, and the specialized scientific labor used to adapt this technology for specific healthcare treatments would qualify as eligible research expenditures under Section 41 of the Internal Revenue Code.
