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

The Company’s net deferred tax assets are as follows:

 

   As of December 31, 
Deferred tax assets:  2025   2024 
Net operating loss carryforward - Federal $1,672,292  $273,017 
Timing difference - §174 R&D costs  236,213   472,424 
Timing difference - Stock-based compensation  113,173   - 
Timing difference - Accrued Consulting  -   68,071 
Total deferred tax assets  2,021,678   813,512 
Less - Valuation allowance  (2,021,678)  (813,512)
Net deferred tax assets $-  $- 
Schedule of Statutory Federal Income Tax Rate to Losses Before Income Tax Benefit

Upon adoption of ASU No. 2023-09, for the year ended December 31, 2025, the provision for income taxes differs from the expense that would be obtained by applying the U.S. federal statutory income tax rate as a result of the following:

 

   2025 
   Amount   Percent 
         
U.S. statutory rate[1]  (1,085,190)  21.0%
           
Changes in valuation allowance  1,105,484   -24.3%
Deferred changes  (150,012)  5.8%
Non-taxable or non-deductible expenses  89,383   -1.7%
           
Other  40,334   -0.8%
           
Effective tax rate  -   0.00%

 

(1)We apply the federal tax rate of 21% which is the federal statutory rate of the United States. State taxes are primarily driven by North Carolina.

 

Prior to the adoption of ASU No. 2023-09, for the year ended December 31, 2024, the provision for income taxes differs from the expense that would be obtained by apply the U.S. statutory income tax rate as result of the following:

 

   2024 
   Amount   Percent 
         
U. S. Statutory Rate  (655,737)  21.0%
Statutory state rate, net of federal benefit  (55,270)  1.8%
Non-taxable or non-deductible expenses  (116,159)  3.7%
           
Change in valuation allowance  827,165   -26.5%
           
Income tax expense (recovery) reported in the consolidated statement of loss  -   0.00%