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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Tax Disclosure [Abstract] |
Summary of Reconciliation of Income Tax Benefit at the Statutory Federal Income Tax Rate and Income Taxes | The Company adopted ASU 2023-09 in the 2025 reporting period. A reconciliation of the U.S. federal statutory income tax rate to the Company's effective tax rate pursuant to the disclosure requirements of ASU 2023-09 is as follows (in millions, except for percentages):
|  | As of December 31, |  |
|  | 2025 |  |  |  | 2024 |  |
U.S. Statutory Tax Rate |  | $ | (4,456,834 | ) |  |  | 21.00 |  | % |  | $ | (3,276,226 | ) |  |  | 21.00 |  | %
State and Local Income Taxes, Net of Federal Income Tax Effect |  |  | 36,708 |  |  |  | (0.17 | ) |  |  |  | (18,533 | ) |  |  | 0.12 |  |
Tax Credits |  |  |  |  |  |  |  |  |  |  |  |  |  |
Research and development credits |  |  | (1,411,861 | ) |  |  | 6.65 |  |  |  |  | (459,249 | ) |  |  | 2.94 |  |
Change in Valuation Allowances |  |  | 5,184,024 |  |  |  | (24.43 | ) |  |  |  | 2,503,957 |  |  |  | (16.05 | ) |
Nontaxable or Nondeductible Items |  |  | 103,368 |  |  |  | (0.49 | ) |  |  |  | 100,882 |  |  |  | (0.65 | ) |
Other Adjustments |  |  |  |  |  |  |  |  |  |  |  |  |  |
Provision True-up |  |  | 7,607 |  |  |  | (0.04 | ) |  |  |  | 214,707 |  |  |  | (1.37 | ) |
Deferred Only Adjustment |  |  | 540,852 |  |  |  | (2.55 | ) |  |  |  | 213,818 |  |  |  | (1.35 | ) |
Other |  |  | (775 | ) |  |  | - |  |  |  |  | 357 |  |  |  | - |  |
Actual income tax expense (benefit) effective tax rate |  | $ | 3,089 |  |  |  | (0.03 | ) | % |  | $ | (720,287 | ) |  |  | 4.64 |  | %
Schedule of IncomeTax Expense | Income tax expense for the years ended December 31, 2025 and 2024 consists of the following:
|  | As of December 31, |  |
|  | 2025 |  |  | 2024 |  |
U.S. federal |  |  |  |  |  |  |
Current |  | $ | - |  |  | $ | (718,582 | ) |
Deferred |  |  | - |  |  |  | - |  |
Total U.S. federal |  |  | - |  |  |  | (718,582 | ) |
State and local |  |  |  |  |  |  |
Current |  |  | 3,089 |  |  |  | (1,705 | ) |
Deferred |  |  | - |  |  |  | - |  |
Total State and local |  |  | 3,089 |  |  |  | (1,705 | ) |
Income tax expense (benefit) |  | $ | 3,089 |  |  | $ | (720,287 | ) |
Summary of Income Taxes Paid (Net of Refunds Received) | The following table presents income taxes paid (net of refunds received) during the years ended December 31, 2025 by jurisdiction:
|  | Years Ended December 31, |
|  | 2025 |  |  | 2024 |
U.S. federal |  | $ | (725,000 | ) |  | $ | 725,000 |
Florida |  |  | (7,813 | ) |  |  | 7,813 |
Texas |  |  | 2,232 |  |  |  | 1,332 |
|  | $ | (730,581 | ) |  | $ | 734,145 |
Components of Deferred Tax Assets | Significant components of the Company's deferred tax assets consisted of the following:
|  | As of December 31, |
Deferred tax assets |  | 2025 |  |  | 2024 |
Startup costs |  | $ | 1,538,037 |  |  | $ | 1,673,301 |
Section 174 capitalization |  |  | 2,578,643 |  |  |  | 3,641,638 |
Share-based compensation |  |  | 645,393 |  |  |  | 462,487 |
Net operating losses |  |  | 5,976,009 |  |  |  | 1,351,896 |
Accrued expenses and other |  |  | 363,520 |  |  |  | 222,198 |
Capitalized license fees |  |  | 38,588 |  |  |  | 41,981 |
Credit carryforwards |  |  | 1,901,146 |  |  |  | 489,284 |
Deferred revenue |  |  | 271,294 |  |  |  | 250,363 |
Fixed assets |  |  | 469 |  |  |  | (4,074 | )
Valuation allowance |  |  | (13,313,099 | ) |  |  | (8,129,074 | )
Deferred tax assets, net of valuation allowance |  | $ | - |  |  | $ | - |

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