Like every other printer, a 3D printer requires a type of “ink” in order to run. This ink can be made of many different materials, depending on what is being created. The most prevalent material that is used to 3D print is plastic, but as the industry expands so does the variation in materials being used. Researchers have recently stepped into the field of printing glass. A glass 3D printer would bring many benefits to the industry including reduced costs, faster production, and more efficient production chambers as opposed to a glass artisan’s large oven. Institutions and companies that are testing and using glass for 3D printing, as well as developing software and machines for the design and actual printing, are eligible for research and development tax credits.
The Research & Development Tax Credit
Enacted in 1981, the federal Research and Development (R&D) Tax Credit allows a credit of up to 13 percent of eligible spending for new and improved products and processes. Qualified research must meet the following four criteria:
- New or improved products, processes, or software
- Technological in nature
- Elimination of uncertainty
- Process of experimentation
Eligible costs include employee wages, cost of supplies, cost of testing, contract research expenses, and costs associated with developing a patent. On December 18, 2015 President Obama signed the bill making the R&D Tax Credit permanent. Beginning in 2016, the R&D credit can be used to offset Alternative Minimum Tax and startup businesses can utilize the credit against $250,000 per year in payroll taxes.
Glass at MIT
Liquid Glass
Lawrence Livermore National Laboratory
At the Lawrence Livermore National Laboratory (LLNL) in California, innovation in 3D printed glass has gone even further this year. Researchers were able to create a system where high temperatures are not required during printing, allowing for higher resolution features. Prior demonstrations of 3D printed glass forms non-uniform structures that are not ideal for optical applications such as lenses for eyewear and cameras. At LLNL, researchers created a system that does not rely on high temperatures. Instead, a custom glass ink is printed at room temperature, followed by a thermal treatment to densify the parts and remove evidence of the printing process. The resulting glass is a uniformly flat and transparent structure. LLNL’s method is another step towards 3D printed glass optics.
Conclusion
Charles Goulding and Rafaella July of R&D Tax Savers discuss 3D printing with glass.