INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the federal statutory tax rate and the effective tax rates for the year ended December 31, 2025 and 2024 is as follows:


		Year Ended December 31,
		2025						2024
		Amount			Percent			Percent
Federal Tax at Statutory Rate			(2,628,293.00	)		21.00	%		21.00	%
State Taxes			-			—	%		—	%
Permanent			25,826.00			(0.21	)%		(0.83	)%
Credits			(27,915.00	)		0.22	%		1.34	%
Valuation Allowance			2,630,478.00			(21.02	)%		(21.51	)%
Other			(96.00	)		—	%		—	%

Effective Tax Rate			—	%		—	%		—	%

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets were as follows:


		2025			2024
Capitalized R&D Expenses		$	4,142,751		$	4,565,699
Other Deferred Items			394,900			43,982
Stock Compensation			462,785			437,328
Net Operating Loss - US			11,963,371			8,349,314
R&D Credits			3,941,317			3,701,895
Deferred Revenue			881,229			—
Total gross deferred tax assets		$	21,786,353		$	17,098,218

Valuation Allowance			(21,786,353	)		(17,098,218	)

Net deferred tax assets			—			—