v3.26.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of Income Tax Provision

A reconciliation of income taxes at the U.S. federal statutory rate to the benefit for income taxes is as follows:

 

   2025   2024 
Federal   21.00%   21.00%
State   4.19%   2.07%
Nondeductible expenses   14.66%   -2.33%
Change in valuation allowance   -39.84%   -20.74%
Effective tax rate   -    - 
Schedule of Deferred Tax Assets

A summary of the Company’s deferred tax assets is as follows:

 

   2025   2024 
U.S Federal and State net operating loss  $5,473,294   $3,083,545 
Stock-based compensation   1,423,288    1,272,925 
Accrued salaries   348,012    382,288 
Orphan drug credit   1,682,207    1,060,118 
Derivative liability   -    - 
Other   119,699    260,481 
Total net deferred tax assets   9,046,500    6,059,357 
Valuation allowance   (9,046,500)   (6,059,357)
Total Deferred Tax Asset  $-   $-