v3.25.1
INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
SCHEDULE OF EFFECTIVE OF INCOME TAXES

The items accounting for the difference between income taxes at the effective Federal statutory rate of 21%, and the Company’s effective tax rate for the years ended December 31, 2024 and 2023 were as follows:

  

Year Ended

December 31, 2024

  

Year Ended

December 31, 2023

 
Income tax benefit at U.S. statutory rate  $(1,559,977)  $(1,326,077)
Income tax benefit – State   (521,868)   (315,732)
Other permanent items   3,822    - 
Tax return true-up   (727,235)   - 
Non-deductible expenses   -    983,499 
Change in valuation allowance   2,805,258    658,360 
Total provision for income tax  $-   $- 
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The following is a summary of the components of deferred tax assets and liabilities as of December 31, 2024 and 2023:

Deferred Tax Asset:  December 31, 2024   December 31, 2023 
Net operating loss carryforward  $1,651,702   $738,650 
Depreciation   506    - 
Amortization   54,689    - 
Stock based compensation   1,700,823    - 
Capitalized research and development   86,906    - 
ROU liabilities   25,017    - 
Accrued expenses   38,108    - 
Other   11,912    - 
Total deferred tax assets   3,569,663    738,650 
Deferred tax liabilities:          
ROU assets   (25,756)   - 
Total deferred tax liabilities   (25,756)   - 
Less: Valuation allowance   (3,543,907)   (738,650)
           
Net deferred tax asset  $-   $-