3D Printing companies, such as those involved in additive manufacturing, rapid prototyping, or thermo-plastic injection molding may be eligible for R&D tax credits for performing qualified research activities. For example, the following activities may be eligible for R&D tax credits:
-
Performing technical research on new and/or improved 3D printing techniques such as additive manufacturing (3D printing by adding materials layer by layer), or subtractive manufacturing (3D objects constructed by cutting materials through machining processes, "CNC machining")
-
Developing new and/or improved injection molding processes within design specifications (e.g. printing cycle time)
-
Developing new and/or improved prototype or scale production mold set(s)
-
Designing new and/or improved over-molding processes
-
Designing new and/or improved robotic extraction system(s)
-
Designing new and/or improved rapid prototyping application or protocols to build faster, cheaper, or stronger products
-
Designing new and/or enhanced rapid prototyping parameters with increased accuracy and faster printing duration
-
Designing new and/or improved 3D model engineering through computer aided design (CAD) and similar software technologies
-
Integrating new and/or improved machinery, equipment, or embedded software into existing facilities to enhance operational efficiency
-
Performing quality assurance testing and validation analysis on new and/or improve prototype or processes implementations
-
Testing 3D model(s) through tangible prototype 3D print first articles, computer modeling evaluation (e.g. augmented virtual reality model analysis), or functional experimentation
-
Performing technical research and evaluation on new and/or improved 3D printing processes and technologies, including
-
Fused Deposition Modeling (FDM), used for thermoplastics, eutectic metals and edible materials;
-
Selective Laser Sintering (SLS), for thermoplastics, metal powders and ceramic powders;
-
Electron Beam Melting (EBM), used for titanium alloys;
-
Laminated Object Manufacturing (LOM), for paper, metal foil and plastic film; and
-
Stereolithography (SLA), applied to photopolymers.
-