Company: Firebox Outdoors LLP

Patent Number: 12696973
Title: Folding table

Innovation in Portable Furniture Design

The folding table detailed in this patent addresses persistent stability and storage issues in portable furniture. Traditional folding tables often lack structural rigidity or fail to pack efficiently. This invention introduces a leg mechanism featuring a spring tab at the longitudinal end of a planar leg segment. When the leg is rotated into the open position, the spring tab engages an alignment shaft via a friction fit. The rounded tail of the tab contours around the shaft to lock the leg securely without requiring additional complex hardware. Furthermore, the table folds into itself to create a small cavity. An additional slat can be stowed within this cavity, and the spring tab is specifically configured to apply pressure on the stowed slat. This prevents parts from rattling during transport and maximizes space efficiency.

Swanson Reed Patent of the Month (September 2026)

This invention was awarded the Utah State Patent of the Month for September 2026 by Swanson Reed. The recognition highlights the practical engineering utilized to overcome recognized limitations in outdoor gear. By streamlining the folding mechanics and reducing the dependency on moving parts that are prone to failure, the design provides a highly reliable consumer product. The award acknowledges the straightforward yet highly effective mechanical improvements originating from the Utah outdoor industry, demonstrating a clear technical advancement in manufacturing techniques for portable equipment.

Eligibility for the US R&D Tax Credit

The practical applications of developing this folding table present a strong case for eligibility under the United States Research and Development Tax Credit. To qualify, a project must meet the four-part test defined by the IRS. The development process had a permitted purpose, which was to improve the functional performance and stability of a folding table. The project was technological in nature, relying on the hard sciences of mechanical engineering and metallurgy to design the exact tension of the spring tab. The company faced technical uncertainty regarding how to securely stow the extra slat while simultaneously ensuring the deployed legs would hold adequate weight. Overcoming these uncertainties required a systematic process of experimentation. Engineers would have needed to prototype multiple tab shapes, test various friction fit tolerances, and evaluate different folding configurations to achieve the final patented design. These iterative testing and design activities represent qualified research expenses eligible for the R&D tax credit.