v3.25.2
INCOME TAX (Tables)
6 Months Ended
Jun. 30, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF INCOME TAX (BENEFIT) EXPENSE

Total income tax (benefit) expense consists of the following:

 

For the Six Months Ended June 30,  2025   2024 
         
Current provision (benefit):          
Federal  $-   $- 
State   16,925    21,838 
Total current provision (benefit)   16,925    21,838 
           
Deferred provision (benefit):          
Federal   -    - 
State   -    - 
Total deferred provision (benefit)   -    - 
           
Total tax provision (benefit)  $16,925   $21,838 
SCHEDULE OF RECONCILIATION EFFECTIVE TAX RATE TO THE STATUTORY FEDERAL RATE

A reconciliation of the Company’s effective tax rate to the statutory federal rate is as follows:

 

June 30,  2025   2024 
         
Statutory federal rate   21.00%   21.00%
State income taxes net of federal income tax benefit and others   8.84%   8.84%
Permanent differences for tax purposes and others   -%   -%
Change in valuation allowance   -29.84%   -29.84%
           
Effective tax rate   0.00%   0%
SCHEDULE OF INCOME TAX BENEFIT DIFFERS FROM AMOUNT COMPUTED

 

   June 30, 2025   December 31, 2024 
         
Deferred tax assets:          
Net operating loss  $2,310,000   $2,010,000 
Other temporary differences   -    - 
           
Total deferred tax assets   2,310,000    2,010,000 
Less – valuation allowance   (2,310,000)   (2,010,000)
           
Total deferred tax assets, net of valuation allowance  $-   $-