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Note 8 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Net operating loss carryforward | $ 19,764,569 | $ 18,449,694
Research and development tax credit carryforward | 2,202,603 | 1,566,293
Stock-based compensation expense | 330,553 | 129,475
Accrued expenses | 663,211 | 69,940
Total deferred tax assets | 22,960,936 | 20,215,402
Depreciation | 51,466 | 30,945
Net deferred tax assets | 22,909,470 | 20,184,457
Valuation allowance | (22,909,470) | (20,184,457)
Net deferred tax asset after reduction for valuation allowance | $ (0) | $ (0)

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