v3.26.3
Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
Schedule of Deferred Tax Assets and Deferred Tax Liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are as follows:

 

    For the Years Ended
December 31,		  
    2025     2024  
Deferred tax assets:            
Net operating loss carry forwards   $ 9,878,482     $ 9,032,440  
Capitalization of research and development expenses     1,516,763       1,806,909  
Stock option expense     883,261       541,476  
Warrant expense     465,230       465,230  
Accrued expenses     101,337       50,797  
Depreciation and amortization     (2,463 )     (2,796 )
Research and development tax credit     1,377,283       1,170,784  
Valuation allowance     (14,219,893 )     (13,064,840 )
Net deferred tax asset   $ —     $ —  
Schedule of Reconciliation of Provision for Income Taxes

A reconciliation of the provision for income taxes with the amounts computed by applying the statutory Federal income tax to income before provision for income taxes is as follows:

 

    For the Years Ended December 31,  
    2025     2024  
U.S. federal statutory rate   $ (808,004 )     (21.0 )%   $ (1,019,260 )     (21.0 )%
State taxes, net of federal benefit     (165,448 )     (4.3 )%     (208,706 )     (4.3 )%
Entertainment expense     29       —       310       —  
Disallowed research and development expenditures     11,914       0.3 %     40,330       0.8 %
Research and development tax credit     (47,091 )     (1.2 )%     (159,408 )     (3.3 )%
Deferred tax rate change     —       —       —       —  
True-up of deferred taxes     12,595       0.3 %     105,838       2.2 %
True-up of research and development credit     —       —       (1,246 )     —  
Change in valuation allowance     996,005       25.9 %     1,242,142       25.6 %
Effective tax rate   $ —       0.0 %   $ —       0.0 %