Income Taxes - Schedule of Deferred Taxes (Details) - USD ($) |
Dec. 31, 2024 |
Dec. 31, 2023 |
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Deferred tax asset (liability): | ||
Accrual to cash adjustment | $ 729,287 | |
Charitable contributions | 1,618 | 109 |
Change in fair value of SAFE agreements | 3,106,508 | |
R&D expenditures | 359,433 | 255,835 |
R&D tax credit carryovers | 239,142 | 43,669 |
Right-of-use asset | (65,999) | |
Lease liability | 56,893 | |
Stock options | 55,481 | |
Federal net operating loss carryforwards | 304,628 | 343,123 |
Foreign net operating loss carryforwards | 10,338 | |
State net operating loss carryforwards | 7,028 | |
Valuation allowance | (4,804,357) | (642,736) |
Net deferred taxes |
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- References No definition available.
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- Definition Change in fair value of SAFE agreements. No definition available.
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- Definition Represents the value of stock options. No definition available.
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- Definition The value represents lease liability. No definition available.
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- Definition The value represents right-of-use asset. No definition available.
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible charitable contribution carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary difference from in-process research and development cost acquired in business combination or from joint venture formation or both. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible domestic operating loss carryforwards. Excludes state and local operating loss carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible state and local operating loss carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount, before allocation of a valuation allowances, of deferred tax assets attributable to deductible tax credit carryforwards including, but not limited to, research, foreign, general business, alternative minimum tax, and other deductible tax credit carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from reserves and accruals. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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