Washington Patent of the Month – January 2026

Quick Summary: The “Washington Patent of the Month” for January 2026 is US Patent No. 12,531,155 by Innovega, Inc. This “Intelligent Extended Reality Eyewear” solves the “Vergence-Accommodation Conflict” in AR by splitting the architecture between lightweight glasses and smart soft contact lenses. Unlike competitors (Mojo Vision, Meta) that face thermal or cost barriers, this system offers a panoramic field of view and high safety at a consumer-viable cost. The development qualifies for R&D Tax Credits under the “Four-Part Test” due to its resolution of technological uncertainty in optics and physiological sensing.

A Comprehensive Report on the Washington Patent of the Month

Introduction and Recognition

The landscape of modern computing is undergoing a seismic shift from the handheld era to the spatial era, a transition defined by the integration of digital information directly into the human visual field. At the forefront of this transformation is US Patent No. 12,531,155, formally titled “Intelligent extended reality eyewear.” Issued on January 20, 2026, to Innovega, Inc., and based on an application filed on September 21, 2021 by inventors Jerome A. Legerton and Jay Marsh, this intellectual property represents a foundational advancement in the architecture of head-mounted displays. The significance of this invention was formally recognized when it was awarded the prestigious title of “Washington Patent of the Month” by Swanson Reed. This accolade was not the result of a subjective editorial process but was determined through a rigorous, data-driven methodology utilized by the inventionINDEX. An advanced Artificial Intelligence algorithm screened over 1,000 AI and software-related patents filed within the jurisdiction, analyzing them for novelty, technical complexity, and economic potential. The selection of Patent 12,531,155 from such a vast pool of candidates underscores its status not merely as a new product, but as a structural breakthrough in the field of HealthTech and Wearables, distinguishing it as a critical asset in the burgeoning augmented reality economy.

Selection Rationale: Technical Superiority and Real-World Impact

The AI-driven selection of Patent 12,531,155 was primarily predicated on its exceptional “Real-World Impact” score, a metric designed to identify innovations that solve fundamental physical bottlenecks rather than offering incremental software improvements. The patent details a system that transcends the traditional boundaries of passive display technology by integrating physiological feedback loops directly into the control logic of the extended reality (XR) experience.

In the current competitive landscape, the superiority of this invention is evident when benchmarked against the limitations of its primary rivals: Mojo Vision, Meta (formerly Facebook), and legacy systems like Google Glass. The central engineering challenge in XR is the “Vergence-Accommodation Conflict” (VAC) and the “Size, Weight, and Power” (SWAP) dilemma. Competitors have struggled to balance these factors, often resulting in devices that are either socially unacceptable, optically inferior, or physically impossible to manufacture at scale.

Mojo Vision attempted to solve the form-factor challenge by embedding the entire display, processor, and battery stack into a rigid scleral contact lens. While ambitious, this approach faced insurmountable thermodynamic and biological hurdles; the heat generated by on-eye processing posed safety risks to the corneal tissue, and the thickness required for the electronics compromised oxygen permeability. In contrast, Innovega’s patent describes a split-architecture system where the heavy processing and power generation are offloaded to lightweight eyewear, while a passive soft contact lens handles the optical focusing. This allows for a comfortable, breathable lens that can be worn all day, superior to the now-defunct “active lens” approach of Mojo Vision.

Meta’s Orion project represents the other end of the spectrum: a high-performance standalone glasses system. However, to achieve a wide field of view (FOV) without the bulk of a VR headset, Orion relies on exotic silicon carbide waveguides and micro-LED projectors, driving the manufacturing cost to an estimated $10,000 per unit. Patent 12,531,155 circumvents this cost barrier by using the contact lens as a “micro-collimator.” Because the lens sits directly on the eye, the glasses do not need large, expensive waveguides to route light; they can use smaller, standard micro-projectors. This results in a device that offers a panoramic FOV potentially exceeding 100 degrees—far superior to the 70-degree FOV of Orion—at a fraction of the manufacturing cost, making it viable for mass adoption rather than just internal prototyping.

Google Glass, the pioneer of the category, failed largely due to its “glanceable” display architecture, which positioned a tiny screen in the upper peripheral vision. This created a “pinhole” effect with a narrow 13-degree FOV that broke immersion and failed to provide true augmented reality. Innovega’s system, by virtue of the contact lens optics, allows for a full-field immersive display that overlays digital content across the entire retina, providing a seamless blend of the digital and physical worlds that Google Glass could never achieve.

The table below summarizes the comparative benchmarking that informed the AI’s selection of this patent:

Feature Innovega (Patent 12,531,155) Mojo Vision (Mojo Lens) Meta (Orion) Google Glass
Optical Architecture Split-System (Passive Lens + Projector Glasses) All-in-Eye (Active Lens with embedded CPU/Display) Waveguide (Silicon Carbide + MicroLED) Prism HUD (Beam Splitter)
Field of View (FOV) Panoramic (100°+) Limited by pupil aperture ~70° ~13° (Glanceable)
Thermodynamics High Safety (Heat source on frame, away from eye) Critical Failure (Heat source on cornea) Manageable (Heat on temples) Low (Minimal processing)
Manufacturing Cost Low/Consumer (Standard molding & projection) Extreme (Micro-fabrication on curved lens) Extreme ($10,000/unit est.) Low
Immersion Level Full AR (Vergence-Accommodation resolved) Full AR (VAC unresolved) Full AR (High cost) Notification Ticker (No AR)
Market Status Active Patent / Development Cancelled / Pivoted Internal Prototype Discontinued

Real-World Impact and Future Potential

The “Real-World Impact” criterion used by Swanson Reed’s inventionINDEX highlights the potential of Patent 12,531,155 to revolutionize sectors beyond mere entertainment. The patent’s core innovation—using physiological metrics to adjust device parameters—opens new frontiers in healthcare, defense, and enterprise efficiency.

Healthcare and Vision Correction: The most immediate potential lies in assisting the visually impaired. For patients with age-related macular degeneration (AMD) or other low-vision conditions, the Innovega system acts as a sophisticated “bioptic” telescope. Unlike traditional heavy magnifiers, the smart contact lens allows the user to see the peripheral world naturally while the glasses project a magnified, high-contrast image of the central focal point directly onto the retina. This restores independence, allowing users to read text or recognize faces that would otherwise be invisible. Furthermore, the patent’s description of obtaining “physiological metrics” suggests capabilities for continuous health monitoring. Similar to the Sensimed Triggerfish, the lens could monitor intraocular pressure fluctuations or glucose levels in tear fluid, providing 24/7 diagnostic data to clinicians without invasive procedures.

Defense and Aerospace: In high-stakes environments like aviation, the management of cognitive load is a matter of life and death. The “Intelligent” aspect of the patent refers to the system’s ability to monitor the user’s state. By tracking pupillometry (pupil dilation) and blink rates via inward-facing sensors on the eyewear frame, the system can infer the pilot’s cognitive workload and fatigue levels. If the system detects that a pilot is overwhelmed during a complex maneuver, it can automatically “declutter” the augmented reality heads-up display (HUD), removing non-essential telemetry to prioritize critical flight data. This dynamic adaptation, driven by the biological state of the user, represents a significant leap over static HUDs used in current fourth and fifth-generation fighter aircraft.

Enterprise and Industrial Maintenance: For the “deskless workforce”—surgeons, mechanics, and logistics personnel—the technology enables a hands-free “Remote Expert” capability. A jet engine mechanic can view complex 3D schematics overlaid directly onto the engine parts they are repairing, with the contact lens ensuring that both the near-field virtual diagram and the far-field physical engine remain in perfect focus. This eliminates the need to shift focus or look away at a manual, reducing error rates and repair times. Unlike VR headsets which isolate the worker from their hazardous environment, the see-through nature of Innovega’s design maintains full situational awareness, a critical safety requirement in industrial settings.

Future Consumer Convergence:

Looking further ahead, this technology has the potential to displace physical screens entirely. As resolution improves, the combination of a high-pixel-density projector and a focusing contact lens could render a virtual 100-inch 8K display that appears to hang in space three meters in front of the user. This would render physical monitors, televisions, and even smartphones obsolete, collapsing the hardware stack into a single pair of stylish eyewear and a set of contact lenses. This convergence points toward a future where the “Metaverse” is not a virtual escape, but a digital layer seamlessly integrated into physical reality, accessible to anyone with vision correction needs.

R&D Tax Credit Analysis: Navigating the Four-Part Test

The development of the technology described in Patent 12,531,155 is a capital-intensive endeavor involving optics, micro-electronics, and software engineering. For Innovega and similar deep-tech companies, the Research and Development (R&D) Tax Credit under Section 41 of the Internal Revenue Code (IRC) provides a vital mechanism to recoup a significant portion of these development costs. To qualify, the development activities must satisfy the rigorous Four-Part Test.

Application of the Four-Part Test

The following analysis demonstrates how the development of the “Intelligent extended reality eyewear” meets the statutory requirements:

Test Component Statutory Requirement Application to Patent 12,531,155
Permitted Purpose The activity must relate to a new or improved business component (product, process, software) held for sale, lease, or license, with the aim of improving functionality, performance, reliability, or quality. Satisfied. The project aimed to develop a new eyewear system (the business component) with specific functional improvements: extended field of view, reduced weight, and the novel integration of physiological sensors. The goal was to eliminate the Vergence-Accommodation Conflict, a direct performance improvement over existing market alternatives.
Elimination of Uncertainty The taxpayer must intend to discover information that would eliminate uncertainty concerning the capability, method, or appropriate design of the business component. Satisfied. At the outset, significant technical uncertainty existed. It was unknown if the split-architecture optics could achieve the desired resolution without chromatic aberration. There was uncertainty regarding the appropriate design of the sensor array to accurately track pupil dilation through the contact lens, and uncertainty about the method of synchronizing the display update rate with the user’s saccadic eye movements.
Process of Experimentation The taxpayer must engage in a systematic process of experimentation (simulation, modeling, systematic trial and error) to evaluate alternatives and resolve the uncertainty. Satisfied. The development process involved iterative testing. Engineers likely modeled various lens curvatures using optical simulation software, prototyped multiple projector configurations, and conducted systematic trials to test the efficacy of the physiological feedback algorithms. Hypotheses regarding heat dissipation and battery life were tested and refined through a cycle of design-test-redesign.
Technological in Nature The process of experimentation must rely on principles of the hard sciences (e.g., engineering, physics, biology, computer science). Satisfied. The research fundamentally relied on Optical Physics (refraction, diffraction), Ophthalmology (eye physiology, visual accommodation), Electrical Engineering (micro-display integration), and Computer Science (algorithm development for metric processing). It did not rely on soft sciences like consumer preference or market research.

The Role of Swanson Reed

Navigating the complexities of the R&D tax credit requires specialized expertise to ensure compliance and maximize the claim value. Swanson Reed, the sponsor of the patent award, offers a comprehensive suite of services tailored to high-tech innovators.

The Six-Eye Review Process:

To mitigate the risk of IRS audits, Swanson Reed employs a mandatory Six-Eye Review process for every claim. This involves three layers of scrutiny:

Qualified Engineer/Scientist: Reviews the technical documentation to ensure the “Process of Experimentation” is accurately described and scientifically valid.
Tax Attorney: Ensures the claim aligns with current legislation and case law (e.g., Sudderth, Union Carbide).
CPA/Enrolled Agent: Verifies the financial calculations and allocation of Qualified Research Expenses (QREs).

Advanced Technology and Audit Defense: Swanson Reed utilizes TaxTrex, a proprietary AI-driven platform that democratizes access to the credit. TaxTrex interviews engineers in real-time, prompting them to document technical challenges and experimental results as they occur. This creates a time-stamped audit trail, eliminating the “hindsight bias” that often jeopardizes claims during audits. Furthermore, their creditARMOR service provides audit defense insurance, covering the costs of legal and technical defense should the IRS challenge the claim. This comprehensive approach ensures that companies like Innovega can focus on innovation, secure in the knowledge that their tax incentives are substantiated and protected.

Detailed Technical Analysis of the Invention

To fully appreciate the “Washington Patent of the Month,” one must delve deeper into the specific mechanisms described in the patent, which distinguish it from generic AR solutions. The patent does not merely describe a display; it describes a bi-directional interface between the user and the computer.

The Physiology-to-System Loop

Standard AR glasses are “dumb” output devices; they project pixels regardless of the user’s state. Patent 12,531,155 introduces a “smart” control loop. The system continuously obtains “metrics of a physiological aspect” (e.g., pupil diameter, blink rate, saccade velocity).

  • Metric Acquisition: Sensors embedded in the frame monitor the eye through the contact lens.
  • Data Processing: The processor analyzes these metrics to infer higher-order states such as fatigue, focus, or stress.
  • System Adaptation: The system automatically adjusts parameters. For example, if the user’s pupils dilate (indicating low light or high cognitive load), the system might increase display brightness or simplify the UI complexity. This creates a symbiotic relationship where the hardware adapts to the biology.

The Optical Breakthrough: Micro-Collimation

The core physical innovation remains the “iOptik” platform. In traditional optics, focusing a near-eye display requires a “long throw” (distance between projector and eye) or complex folding optics (waveguides) to allow the eye to focus.

Innovega’s solution places the focusing element on the eye. The contact lens contains a central “bump” or optic that acts as a magnifying glass for the near-eye display.

  • Zone 1 (Center): Focuses light from the micro-projector on the glasses frame. This allows the projector to be placed extremely close to the eye without becoming blurry.
  • Zone 2 (Periphery): Allows normal light from the real world to pass through unaffected.
  • Result: The brain receives two sharp images simultaneously—the real world and the digital overlay—and fuses them. This eliminates the nausea-inducing Vergence-Accommodation Conflict because the eye focuses on the contact lens (which is effectively at infinity for the display) and the real world naturally.

The Broader Economic Context

The recognition of this patent occurs against a backdrop of intense economic competition in the semiconductor and display sectors. The inventionINDEX used to select this patent measures innovation output by comparing GDP growth with patent production growth, providing a macroeconomic “sentiment” score for the region. Washington State, home to giants like Microsoft and Amazon, is a hub for AI and software patents. For Innovega—a smaller player compared to these titans—to win the “Patent of the Month” signifies that its innovation density (impact per patent) is exceptionally high. The “1,000 patent” screening pool included filings from these major corporations, yet the AI algorithm prioritized the tangible, structural innovation of the iOptik system over abstract software claims. This validates the premise that hardware innovation, particularly in the difficult interface between biology and silicon, remains a primary driver of real-world economic value.

Final Thoughts

US Patent No. 12,531,155 stands as a testament to the power of convergent engineering. By bridging the disciplines of optometry and digital display technology, Innovega has created a platform that solves the most intractable problems in Augmented Reality. Its selection as the Washington Patent of the Month highlights a shift in the industry’s focus from “move fast and break things” to “build things that work with the human body.”

For the medical patient regaining their sight, the pilot managing a supersonic aircraft, and the surgeon performing a delicate operation, the implications of this technology are profound. And for the financial strategists supporting these innovations, the path forward is clear: utilizing robust frameworks like the R&D Tax Credit and expert advisory services ensures that the capital required to build the future is preserved and reinvested. As the “spatial computing” era dawns, it will likely be viewed through lenses similar to those described in this landmark patent.

Who We Are:

Swanson Reed is one of the largest Specialist R&D Tax Credit advisory firm in the United States. With offices nationwide, we are one of the only firms globally to exclusively provide R&D Tax Credit consulting services to our clients. We have been exclusively providing R&D Tax Credit claim preparation and audit compliance solutions for over 30 years. Swanson Reed hosts daily free webinars and provides free IRS CE and CPE credits for CPAs.

Are you eligible?

R&D Tax Credit Eligibility AI Tool

Why choose us?

R&D tax credit

Pass an Audit?

R&D tax credit

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.

Never miss a deadline again

R&D tax credit

Stay up to date on IRS processes

Discover R&D in your industry

R&D Tax Credit Preparation Services

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.

If you have any questions or need further assistance, please call or email our CEO, Damian Smyth on (800) 986-4725.
Feel free to book a quick teleconference with one of our national R&D tax credit specialists at a time that is convenient for you.

R&D Tax Credit Audit Advisory Services

creditARMOR is a sophisticated R&D tax credit insurance and AI-driven risk management platform. It mitigates audit exposure by covering defense expenses, including CPA, tax attorney, and specialist consultant fees—delivering robust, compliant support for R&D credit claims. Click here for more information about R&D tax credit management and implementation.

Our Fees

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/

R&D Tax Credit Training for CPAs

R&D tax credit

Upcoming Webinars

R&D Tax Credit Training for CFPs

bigstock Image of two young businessmen 521093561 300x200

Upcoming Webinars

R&D Tax Credit Training for SMBs

water tech

Upcoming Webinars
Recent Posts