v3.26.3
Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
Schedule of Reconciliation of Income Tax Expense Computed at the U.S. Federal Statutory Rate to Income Tax Provision

The reconciliation of income tax expense computed at the U.S. federal statutory rate to the income tax provision for the years ended December 31, 2025 and 2024 is as follows:

 

   Year Ended December 31, 
   2025   2024 
   %   Amount   %   Amount 
U.S. Federal statutory tax rate   21.00%  $(534,426)   21.00%  $(1,212,950)
Foreign tax effects                    
Israel - foreign rate differential   2.02%   (51,486)   1.82%   (105,154)
Effects of changes in tax laws or rates enacted in the current period                    
Cumulative foreign exchange adjustment for electing to report Israel Net Operating Loss in USD   1.17%   (29,743)   0.00%   
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Nontaxable or nondeductible items   0.24%  $(6,182)   0.00%   109 
Other adjustments                    
Expired Net Operating Loss - US   -27.60%  $702,500    -0.06%   3,651 
Return to provision   2.42%  $(61,615)   1.07%   (61,760)
Other   -1.02%  $25,839    0.00%   
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Increase (decrease) in valuation allowance   1.76%   (44,887)   -23.82%   1,376,102 
Income tax expense   
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Schedule of Deferred Tax Assets and Liabilities Significant components of the Company’s deferred tax assets and liabilities consist of the following:
   December 31, 
   2025   2024 
Deferred tax assets:          
Net loss carryforwards  $9,903,516   $9,877,997 
Capital loss carryforwards   66,837    66,837 
Foreign exchange adjustment on capital note   (25,875)     
Stock-based compensation   1,052,937    1,034,960 
Research and development   242,905    317,681 
Accruals   42,445    30,177 
Deferred asset before valuation allowance   11,282,765    11,327,652 
Valuation allowance   (11,282,765)   (11,327,652)
Net deferred tax asset  $
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   $
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