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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Summary of Net Deferred Tax Assets | The Company's net deferred tax assets consist of the following components:
|  | December 31, |
|  | 2022 |  |  | 2021 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 3,294,955 |  |  | $ | 3,013,721 |
Stock-based compensation |  |  | 1,183,941 |  |  |  | 1,800,935 |
Research and development |  |  | 1,499,300 |  |  |  | — |
Accrued compensation |  |  | 244,848 |  |  |  | 109,673 |
Other |  |  | 6,724 |  |  |  | 102,825 |
Total net deferred tax assets before valuation allowance |  |  | 6,229,768 |  |  |  | 5,027,154 |
Valuation allowance |  |  | (6,229,768 | ) |  |  | (5,027,154 | )
Net deferred tax asset |  | $ | — |  |  | $ | — |
Schedule of Effective Tax Rate of Income Tax Benefit Differs from Federal Statutory Rate | The income tax benefit differs from the benefit that would result from applying federal statutory rates to loss before income taxes as follows:
|  | December 31, |
|  | 2022 |  |  | 2021 |
Statutory federal income tax rate |  |  | 21.0 | % |  |  | 21.0 | %
State taxes, net of federal tax benefit |  |  | (7.7 | )% |  |  | 4.4 | %
Stock-based compensation |  |  | (1.2 | )% |  |  | (1.9 | )%
Loss on extinguishment of debt |  |  | (1.5 | )% |  |  | (3.9 | )%
Other nondeductible expenses/(nontaxable income) |  |  | (3.0 | )% |  |  | (2.8 | )%
Change in valuation allowance |  |  | (7.6 | )% |  |  | (16.8 | )%
Income tax benefit |  |  | — | % |  |  | — | %

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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