Machine versus the tax man: AI inventors and the research tax credit

On July 29, 2019, the U.S. Patent and Trademark Office received two patent applications: one for a light beacon that flashes in a unique manner to attract attention, and the other for a beverage container based on fractal geometry. USPTO Applications No. 16/524,350 & 16/524,532. These were not ordinary patent applications. The sole inventor listed on the applications was DABUS, an advanced AI algorithm billed as a ''creativity machine.'' The inventions described in these patent applications were developed by DABUS without human intervention.

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