v3.26.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
Schedule of the Company’s Provision (Benefit) for Income Taxes

The Company’s provision (benefit) for income taxes consists of the following for the year end and period ended December 31, 2025 and 2024:

 

Deferred:  2025   2024 
Federal  $(3,967,186)  $(1,790,407)
State and local   (269,077)   (125,018)
Total deferred   (4,236,263)   (1,915,425)
Total provision (benefit) for income taxes   (4,236,263)   (1,915,425)
Less: valuation reserve   4,236,263    1,915,425 
Income tax provision  $
     
   $-
Schedule of the Effective Rate for Income from Operations Before Income Taxes

A reconciliation of the federal statutory rate to 0.0% for the years ended December 31, 2025 and December 31, 2024 to the effective rate for income from operations before income taxes is as follows:

 

Benefit for income taxes at federal statutory rate   21.0%
State and local income taxes, net of federal benefit   1.4 
Less valuation allowance   (22.4)
Effective income tax rate   0.0%
Schedule of Net Operating Losses, Net of an Allowance for Credits

The tax effects of these temporary differences along with the net operating losses, net of an allowance for credits, have been recognized as deferred tax assets at December 31, 2025 and 2024 as follows:

 

   2025   2024 
Net operating loss carryforward  $6,706,153   $1,790,468 
Stock-based compensation   519,423    480,233 
Depreciation   (1,073,888)   - 
Valuation allowance   (6,151,688)   (2,270,701)
Net deferred tax asset  $-   $-