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 %