Company: Tactical-EV L.L.C.
Website: https://www.tactical-ev.com
Patent Number: 12,702,229
Title of the Patent: Modulated cargo mounting track system
Innovation in Electric Vehicle Storage
The modulated cargo mounting track system developed by Tactical-EV L.L.C. represents a highly innovative approach to specialized vehicle storage. The invention utilizes a modular track design without fixed mounting points, which allows for infinite adjustability across the length of the rail. It features a specialized locking system that securely holds accessories tailored specifically for the front trunk of an electric vehicle. Because the design utilizes the existing bolt points and geometry of the vehicle, it requires no permanent structural modifications and provides a secure, inconspicuous storage solution for specialized cargo.
Swanson Reed Patent of the Month
This invention won the patent of the month for the South Dakota state for the month of September 2026 granted by Swanson Reed. The award recognizes the practical ingenuity of adapting modern vehicle spaces to solve unique cargo requirements. Tactical-EV L.L.C. demonstrated excellent engineering by creating a modular solution that integrates seamlessly into existing electric vehicle platforms. Swanson Reed selected this patent because it highlights forward thinking design and practical utility in the rapidly expanding automotive market.
R&D Tax Credit Eligibility in the USA
The practical applications of this patent involve developmental work that is highly likely to be eligible for the Research and Development (R&D) tax credit in the USA. Designing a modular system that fits perfectly into a vehicle without requiring structural modifications presents distinct technical uncertainties. The company would have needed to undergo a rigorous process of experimentation to test various materials for durability, evaluate the load bearing capabilities of the track under vehicle motion, and refine the quick detach locking mechanisms. Because these activities aim to eliminate technical uncertainty through iterative testing and rely on the fundamental principles of engineering, they directly align with the requirements of the IRS four part test for R&D tax credit eligibility.
