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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

SCHEDULE OF RECONCILIATION OF INCOME TAX BENEFIT AT THE FEDERAL STATUTORY INCOME TAX RATE

A reconciliation of income tax benefit at the federal statutory income tax rate to the income tax expense at the Company’s effective income tax rate is as follows:

SCHEDULE OF RECONCILIATION OF INCOME TAX BENEFIT AT THE FEDERAL STATUTORY INCOME TAX RATE 

		2024				2023
		Year Ended December 31,
		2024				2023
Federal benefit at statutory rate			21.0	%			21.0	%
Convertible note interest			—				(0.4	)
Permanent differences			29.2				(17.4	)
State taxes, net of federal benefit			12.3				2.2
Change in valuation allowance			(66.5	)			(5.4	)
Stock based compensation			4.6				—
Other			(0.6	)			—
Tax credits			—				0.1
Income Tax Expense			—	%			—	%

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The following items comprise the Company’s net deferred tax assets and liabilities as of December 31, 2024 and December 31, 2023:

 SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

		2024				2023
		December 31,
		2024				2023
Deferred tax assets
Net operating loss		$	6,808,826			$	3,755,008
Accrued expenses and other			385,801				42,330
Lease liability			61,380				127,427
Stock-based compensation			6,110,942				718,425
Fixed assets			33,834				—
Other			30,823				—
Capitalized research and development expenditures			2,944,801				2,589,105
Research and development credits			234,478				317,455
Total deferred tax assets			16,610,885				7,549,750
Valuation allowance			(16,551,169	)			(7,426,952	)
Deferred tax assets			59,716				122,798
Deferred tax liabilities:
Right of use asset			(59,716	)			(122,798	)
Total deferred tax liabilities			(59,716	)			(122,798	)
Net deferred tax assets		$	—			$	—

SCHEDULE OF VALUATION ALLOWANCE FOR NET DEFERRED TAX ASSETS

A summary of changes in the valuation allowance for net deferred tax assets during the year ended December 31, 2024 and 2023 were as follows:

 SCHEDULE OF VALUATION ALLOWANCE FOR NET DEFERRED TAX ASSETS

		2024				2023
		Year Ended December 31,
		2024				2023
Valuation allowance		$	7,426,952			$	4,175,241
Increases recorded to income tax provision			9,124,217				3,251,711
Valuation allowance		$	16,551,169			$	7,426,952

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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-Topic 740
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-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

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