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Income Taxes (Tables)
 12 Months Ended
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