NCP Industries LLC recently secured a major technological breakthrough with the issuance of U.S. Patent No. US12760885B2. This patent, titled ‘Double seal, two-piece, waterproof light’, introduces a highly reliable lighting solution for challenging environments. Inventors Ryan Collison and Tracy Edmond developed a design where a dual sealing mechanism completely prevents water ingress in a two-piece configuration.

NEBRASKA PATENT OF THE MONTH – NOVEMBER 2026

The innovation focuses on a new waterproof light assembly that simplifies both installation and long-term maintenance. This system uses a robust first and second portion design to shield electrical components from moisture. A specialized double seal within the housing ensures maximum protection against harsh outdoor or submerged conditions. This setup allows for incredible durability and consistent lighting performance. Swanson Reed granted this invention the Nebraska Patent of the Month for November 2026 because it brilliantly solves persistent technical uncertainties regarding water damage and electrical failure in exterior lighting.

Practical Applications and R&D Tax Credit Eligibility

The practical applications of this patent present strong opportunities for Research and Development tax credits in the United States. Companies developing similar highly specialized waterproof enclosures often engage in iterative testing to overcome engineering challenges related to pressure, temperature fluctuations, and material degradation. The process of designing, prototyping, and validating the performance of a double seal system requires dedicated experimentation. These activities directly align with the requirements of IRS Section 41 for qualified research. By documenting the systematic elimination of technical uncertainties in their design phases, manufacturers can leverage these experimental efforts to claim substantial R&D tax incentives.