Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Taxes [Abstract]

Schedule of Income Tax Expense

The provision for income tax expense (benefit) for the years ended December 31, 2025 and 2024 was comprised of the following:

		As at December 31,
		2025				2024
Current provision for income taxes:
Federal		$	-			$	-
State			-				-
Total			-				-

Deferred provision for income taxes:
Federal			(1,288,823	)			(305,212	)
State			-				709
Total			(1,288,823	)			(304,503	)
Increase in valuation allowance for income taxes (federal only)			1,288,823				304,503
Total provision for income taxes		$	-			$	-

Schedule of Deferred Tax Assets and Liabilities

Significant components of our net deferred tax asset are as follows:

		As at December 31,
		2025				2024
Deferred tax assets:
Net operating loss carryovers		$	3,544,688			$	2,311,077
Research and development credit carryforwards			34,927				21,027
Stock-based compensation			159,995				60,455
Deferred revenue			301,983				301,983
Operating lease liability			16,879				25,418
Total deferred tax assets			4,058,472				2,719,960
Valuation allowance			(3,938,483	)			(2,651,663	)
Total deferred tax assets net of valuation allowance			119,989				68,297
Deferred tax liabilities:
Basis differences in property and equipment and intangibles			(103,478	)			(43,002	)
Operating Right-of-use asset			(16,511	)			(25,295	)
Total deferred tax liabilities			(119,989	)			(68,297	)
Net deferred tax asset		$	-			$	-

Schedule of Reconciliation of Income Tax Expense

Income tax expense differed from the amounts computed by applying the statutory federal income tax rate of 21% to pretax income (loss) as a result of the following:

		Years Ended December 31,
		2025				2024
Computed expected tax benefit			-21.00	%			-21.00	%
Research and development credit			-0.23	%			0.00	%
Domestic state and local income taxes, net of federal effect (A.)			-0.03	%			0.00	%
Increase in state NOL carryovers (A.)			0.03	%			0.00	%
Tax effect of other non-deductible items			0.00	%			0.77	%
Change in valuation allowance (federal only)			21.34	%			20.03	%
Provision to return adjustment			-0.23	%			0.00	%
Other			0.12	%			0.20	%
Income tax expense			0.00	%			0.00	%