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 applying the U.S. statutory income tax rate as a 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 %