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Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2024
Income Taxes [Abstract]  
Schedule of Domestic and International Pre-Tax Loss

Domestic and international pre-tax loss consists of the following:

 

   December 31, 
   2024   2023 
United States   (29,252,284)   (22,812,381)
International   -    1,150 
Loss before income taxes   (29,252,284)   (22,811,231)
Schedule of Federal Statutory Income Tax Rate

Income tax expense differed from the amount computed by applying the federal statutory income tax rate of 21% to pretax income for the years ended December 31, 2024 and 2023 as a result of the following:

 

   December 31, 
   2024   2023 
Federal tax at statutory rate  $(6,142,980)  $(4,790,600)
State income taxes   (218,456)   (815,249)
Stock based compensation   180,319    276,371 
Foreign taxes   
-
    
-
 
Tax credits   (1,039,015)   (1,071,338)
Nondeductible items   26,970    (142,058)
Valuation allowance   5,327,801    5,517,860 
Deferred true up   1,165,581    1,320,182 
Rate change   717,809    (247,773)
Other items   (18,029)   (47,395)
Total  $
-
   $
-
 
Schedule of Deferred Tax Assets and Liabilities Significant components of our deferred tax assets and liabilities as of December 31, 2024 and 2023 are as following:
   December 31, 
   2024   2023 
Deferred tax assets:            
Net operating loss carryforwards  $36,178,997   $32,935,845 
Research and development credits   7,006,591    5,938,775 
Intangibles   880,481    1,192,900 
Fixed assets   (181,103)   67,200 
Stock based compensation   452,339    410,323 
Accruals and reserves   281,367    146,482 
Deferred revenue   21,751    
-
 
Lease liability   69,025    245,790 
Capitalized research costs   5,280,797    3,905,973 
Other   8,639    6,876 
Gross deferred tax assets   49,998,884    44,850,164 
Valuation allowance   (49,934,084)   (44,606,284)
Total deferred tax assets   64,800    243,880 
Deferred tax liabilities:          
Right of use asset   (64,800)   (243,880)
Deferred project costs   
-
    
-
 
Total deferred tax liabilities   (64,800)   (243,880)
Net deferred tax assets  $
-
    
-
 
Schedule of Reflects Changes in Gross Unrecognized Tax Benefits

The following table reflects changes in gross unrecognized tax benefits:

 

   December 31, 
   2024   2023 
Balance at beginning of year  $2,545,189   $2,086,044 
Increase in balance related to tax positions taken during the current year   445,293    459,145 
Increase in balance related to tax positions taken during prior years   12,343    
-
 
Decrease in balance related to prior year tax positions   
-
    
-
 
Decrease in balance related to settlement with tax authorities   
-
    
-
 
Balance at end of year  $3,002,825   $2,545,189