v3.26.1
Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities as of December 31 are as follows:

 

   2025   2024 
Deferred tax assets:        
Operating loss carryforwards  $17,786,885   $15,387,300 
Research and development tax credit   2,220,972    2,155,100 
Other   892,216    868,700 
Total deferred tax assets   20,900,073    18,411,100 
Deferred tax liability:          
Other   (73,500)   (80,500)
Intangibles   (59,400)   (124,800)
Total deferred tax liabilities   (132,900)   (205,300)
Net deferred tax assets before valuation allowance   20,767,173    18,205,800 
Valuation allowance   (20,767,173)   (18,205,800)
Net deferred tax asset  $—   $— 
Schedule of Reconciliation of the Statutory Income Tax Rates to Effective Rates The following represents a reconciliation of the statutory income tax rates to the effective rates at December 31:
   2025   2024 
Reconciliation to statutory rates        
Expected federal income taxes benefit at statutory rates   (21.0)%   (21.0)%
Expected state tax benefit at statutory rates, net of federal benefit   (6.4)   (6.4)
Change in valuation allowance   27.4    27.4 
Income tax expense (benefit)   —%   —%