3DPrint.com June 27, 2023
David Maass

Additive manufacturing (AM) is a young and flourishing technology and there is a great deal of ongoing research and development (R&D) being performed. AM patents are growing at a 36% annual rate, or about ten times faster than for all other patents, according to a paper by the European Patent Office.

Much of that R&D is funded by government agencies like the Defense Department, NASA, NIH, DOE and others because they recognize that AM can serve their goals in powerful and unique ways that were unimaginable even a decade ago. Yet, the future of that R&D work is now threatened for a surprising reason: the U.S. tax code.

R&D Becomes Taxable

In 2017, Congress passed a law called the Tax...

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