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Income Taxes | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Income Taxes | (11) Income Taxes The components of the deferred tax assets at December 31, 2022 and 2021 were as follows: Schedule of Deferred Tax Assets
|  | 2022 |  |  | 2021 |
Deferred tax assets: |  |  |  |  |  |  |  |
Stock-based compensation |  | $ | 202,510 |  |  | $ | 165,567 |
Intangibles |  |  | 908,204 |  |  |  | 219,369 |
Net operating loss |  |  | 8,147,005 |  |  |  | 4,413,292 |
Lease liabilities |  |  | 138,389 |  |  |  | - |
Capitalized research expenditures |  |  | 354,157 |  |  |  | - |
Other |  |  | 8,058 |  |  |  | 1,612 |
Total gross deferred tax asset |  | $ | 9,758,323 |  |  | $ | 4,799,840 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Depreciation |  |  | (872,157 | ) |  |  | (196,334 | )
Prepaid assets |  |  | (33,769 | ) |  |  | (32,057 | )
Right of use asset |  |  | (132,246 | ) |  |  | - |
Less: Valuation allowances |  |  | (8,720,151 | ) |  |  | (4,571,449 | )
Net deferred tax asset |  | $ | - |  |  | $ | - |
The components of the income tax benefit and related valuation allowance for the years ended December 31, 2022, and 2021 are as follows: Schedule of Income Tax Benefit and Related Valuation Allowance
|  | 2022 |  |  | 2021 |
Current |  | $ | - |  |  | $ | - |
Deferred |  |  | (4,148,702 | ) |  |  | (2,544,004 | )
Valuation allowance |  |  | 4,148,702 |  |  |  | 2,544,004 |
Total Tax Provision |  | $ | - |  |  | $ | - |
A reconciliation of the provision for income taxes for the years ended December 31, 2022, and 2021 as compared to statutory rates is as follows: Schedule of Reconciliation of Provision for Income Taxes
|  | 2022 |  |  | 2021 |
Provision at federal statutory rate of 21% |  | $ | (3,676,210 | ) |  | $ | (1,970,514 | )
Permanent differences, net |  |  | 254,526 |  |  |  | (51,348 | )
State income tax benefit |  |  | (760,625 | ) |  |  | (407,709 | )
Deferred adjustments |  |  | 33,607 |  |  |  | (126,995 | )
Change in valuation allowance |  |  | 4,148,702 |  |  |  | 2,544,004 |
Total income tax provision |  | $ | - |  |  | $ | - |
Federal net operating loss carryforwards at December 31, 2022 and December 31, 2021 totaled approximately $ 32.9 million and $17.5 million, respectively, for tax purposes, which will be available to offset 80 % of future taxable income indefinitely. The Company reviews its filing positions for all open tax years in all U.S. federal and state jurisdictions where the Company is required to file. The tax years subject to examination include the years 2019 and forward. There are no uncertain tax positions that would require recognition in the consolidated financial statements. If the Company incurs an income tax liability in the future, interest on any income tax liability would be reported as interest expense and penalties on any income tax liability would be reported as income taxes. The Company’s conclusions regarding uncertain tax positions may be subject to review and adjustment at a later date based upon ongoing analyses of tax laws, regulations and interpretations thereof as well as other factors.

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 21 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 11.C) -URI https://asc.fasb.org/extlink&oid=122134291&loc=d3e330215-122817 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 17 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I.5.Q1) -URI https://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 14 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32705-109319 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 270 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -URI https://asc.fasb.org/topic&trid=2144680 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(2)) -URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 + Details
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