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v3.21.4

Income Taxes (Details) - USD ($) | 12 Months Ended
--- | ---
Sep. 30, 2021 | Sep. 30, 2020 | Sep. 30, 2019
Current provision (benefit): |  |  |
Federal | $ 95,818 | $ (309,401) |
State | 9,911 | 481 | $ 1,749
Total current provision (benefit) | 105,729 | (308,920) | 1,749
Deferred provision (benefit) |  |  |
Federal | (754,995) |  |
State | (438,517) | 38 | 56
Total deferred provision (benefit) | (1,193,511) | 38 | 56
Total current and deferred provision (benefit) | $ (1,087,783) | $ (308,882) | $ 1,805
Reconciliation of the statutory federal rate to the Company's effective income tax rate |  |  |
U.S. Federal statutory tax rate (as a percent) | 21.00% | 21.00% | 21.00%
Rate change due to tax reform (as a percent) | 0.00% | 0.00% | 0.00%
State income taxes, net of federal benefit (as a percent) | 0.60% | (2.20%) | (0.90%)
Permanent items (as a percent) | 0.20% | (6.30%) | 0.80%
Research and development tax credits (as a percent) | (0.60%) | (10.60%) | (0.80%)
Valuation allowance (as a percent) | (47.90%) | (15.20%) | (20.20%)
Change in unrecognized tax benefits (as a percent) | (0.70%) | 2.20% | 0.20%
Tax Law Changes: CARES Act | 0.00% | 0.30% | 0.00%
Other | (27.40%) | (10.40%) | 0.10%
Effective income tax rate (as a percent) | 0.00% | 0.30% | 0.00%

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