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Income Tax (Tables) | 9 Months Ended
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Sep. 30, 2023
Income Tax [Abstract] |
Schedule of Income Tax (Benefit) Expense | Total income tax (benefit) expense consists of the following:
For the Nine-Month Periods Ended September 30, |  | 2023 |  |  | 2022 |
Current provision (benefit): |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | - |
State |  |  | 7,828 |  |  |  | - |
Total current provision (benefit) |  |  | 7,828 |  |  |  | - |
Deferred provision (benefit): |  |  |  |  |  |  |  |
Federal |  |  | - |  |  |  | - |
State |  |  | - |  |  |  | - |
Total deferred provision (benefit) |  |  | - |  |  |  | - |
Total tax provision (benefit) |  | $ | 7,828 |  |  | $ | - |
Schedule of Company’s Effective Tax Rate to the Statutory Federal Rate | A reconciliation of the Company’s effective tax rate to the statutory federal rate for the nine months ended September 30, 2023 and 2022 is as follows:
Description |  | September 30, 2023 |  |  | September 30, 2022 |
Statutory federal rate |  |  | 21.00 | % |  |  | 21.00 | %
State income taxes net of federal income tax benefit and others |  |  | 6.98 | % |  |  | 6.98 | %
Permanent differences for tax purposes and others |  |  | 0.00 | % |  |  | 0.00 | %
Change in valuation allowance |  |  | -27.98 | % |  |  | -27.98 | %
Effective tax rate |  |  | 0 | % |  |  | 0 | %
Schedule of Deferred Tax Assets | Deferred income taxes reflect the temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The components of deferred tax assets and liabilities are as follows:
Deferred tax assets |  | September 30, 2023 |  |  | December 31, 2022 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss |  | $ | 3,356,308 |  |  | $ | 2,515,031 |
Other temporary differences |  |  | - |  |  |  | - |
Total deferred tax assets |  |  | 3,356,308 |  |  |  | 2,515,031 |
Less - valuation allowance |  |  | (3,356,308 | ) |  |  | (2,515,031 | )
Total deferred tax assets, net of valuation allowance |  | $ | - |  |  | $ | - |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 9 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9 + Details
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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 -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + 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 -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
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