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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Taxes [Abstract] |
Schedule Effective Tax Rate | A reconciliation of the U.S. statutory tax rate to our effective tax rate as of December 31, 2025 according to the new standard is presented below:
|  | December 31, 2025 |  |  |  |
Tax at Statutory Rate |  | $ | (3,731,486 | ) |  |  | 21 | %
State income taxes, net of federal benefit |  |  | — |  |  |  | 0 | %
Tax Credits: |  |  |  |  |  |  |  |
R&D credits |  |  | (470,761 | ) |  |  | 3 | %
Non taxable or non deductible items: |  |  |  |  |  |  |  |
Section 162(m) officer compensation limitation |  |  | 6,461,438 |  |  |  | -36 | %
Stock based compensation windfall |  |  | (9,088,130 | ) |  |  | 51 | %
Warrant mark-to-market adjustments |  |  | (2,467,450 | ) |  |  | 14 | %
Other permanent differences |  |  | 47,686 |  |  |  | 0 | %
Change in valuation allowance |  |  | 3,670,897 |  |  |  | -21 | %
Other: |  |  |  |  |  |  |  |
True up of prior year deferred tax items |  |  | 3,528 |  |  |  | 0 | %
True up of stock based compensation |  |  | 5,574,279 |  |  |  | -31 | %
Tax Expense |  | $ | 0 |  |  |  | 0 | %
The reconciliation of the U.S. statutory tax rate to our effective tax rate as of December 31, 2024 and December 31, 2023 according to the standard before ASU 2023-09 is presented below:
|  | 2024 |  |  | 2023 |
Federal statutory income tax rate |  |  | 21.0 | % |  |  | 21.0 | %
State income taxes, net of federal benefit |  |  | (3.1 | )% |  |  | 0.0 | %
Warrant mark-to-market adjustments |  |  | (12.4 | )% |  |  | 2.0 | %
Change in business credits |  |  | 0.5 | % |  |  | 0.0 | %
Other permanent differences |  |  | (0.1 | )% |  |  | (0.3 | )%
True-ups |  |  | 0.0 | % |  |  | 0.0 | %
Change in deferred tax asset valuation allowance |  |  | (6.0 | )% |  |  | (22.3 | )%
Effective income tax rate |  |  | 0.0 | % |  |  | 0.4 | %
Schedule of Deferred Tax Assets and Liabilities | The Company has deferred tax assets and liabilities as follows:
|  | Year Ended December, 31 |
|  | 2025 |  |  | 2024 |
Deferred Tax Assets |  |  |  |  |  |
Accrued Expenses |  |  | 1,617 |  |  |  | 95 |
Lease Liability |  |  | 658 |  |  |  | 356 |
Allowance for Bad Debts |  |  | 142 |  |  |  | 123 |
Other |  |  | 19 |  |  |  | 17 |
NOLs |  |  | 27,083 |  |  |  | 18,833 |
Research and Development Credits |  |  | 1,086 |  |  |  | 615 |
Capitalized Research and Development Expenses |  |  | 6,244 |  |  |  | 2,559 |
Stock Based Compensation |  |  | 3,708 |  |  |  | 10,538 |
Gross Deferred Tax Assets |  |  | 40,557 |  |  |  | 33,136 |
Deferred Tax Liabilities |  |  |  |  |  |  |  |
Unrealized Gain and loss |  |  | (244 | ) |  |  | - |
Intangibles |  |  | (1,856 | ) |  |  | (1,885 | )
ROU |  |  | (601 | ) |  |  | (334 | )
Total Deferred Tax Liabilities |  |  | (2,700 | ) |  |  | (2,220 | )
Net Deferred Tax Assets and Liabilities |  |  | 37,857 |  |  |  | 30,916 |
Valuation Allowance |  |  | (37,857 | ) |  |  | (30,916 | )
Net Deferred Tax Assets & Liabilities |  |  | - |  |  |  | - |
Schedule of Unrecognized Tax Benefits Related to Research and Development Credit Carry forwards | Therefore, any adjustments to these unrecognized tax benefits would be offset by corresponding adjustments to the valuation allowance, resulting in no impact on the consolidated balance sheet or statement of operations.
|  | Year end December 31 |
|  | 2025 |  |  | 2024 |
Beginning balance |  | $ | 263,541 |  |  | $ |  |
Changes related to tax positions taken in the prior year |  |  |  |  |  |  | 95,767 |
Changes related to tax positions taken in the current year |  |  | 201,755 |  |  |  | 167,774 |
Ending balance |  | $ | 465,296 |  |  | $ | 263,541 |

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