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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Taxes [Abstract] |
Schedule of Deferred Tax Assets and Liabilities | Significant components of the Company’s deferred tax assets and liabilities as of December 31 are as follows:
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |
Operating loss carryforwards |  | $ | 15,387,300 |  |  | $ | 12,630,800 |
Research and development tax credit |  |  | 2,155,100 |  |  |  | 2,058,300 |
Other |  |  | 868,700 |  |  |  | 749,000 |
Total deferred tax assets |  |  | 18,411,100 |  |  |  | 15,438,100 |
Deferred tax liability: |  |  |  |  |  |  |  |
Other |  |  | (80,500 | ) |  |  | (52,400 | )
Intangibles |  |  | (124,800 | ) |  |  | (224,500 | )
Total deferred tax liabilities |  |  | (205,300 | ) |  |  | (276,900 | )
Net deferred tax assets before valuation allowance |  |  | 18,205,800 |  |  |  | 15,161,200 |
Valuation allowance |  |  | (18,205,800 | ) |  |  | (15,161,200 | )
Net deferred tax asset |  | $ | — |  |  | $ | — |
Schedule of Reconciliation of the Statutory Income Tax Rates to Effective Rates | The following represents a reconciliation of the statutory income tax rates to the effective rates at December 31:
|  | 2024 |  |  | 2023 |
Reconciliation to statutory rates |  |  |  |  |  |
Expected federal income taxes benefit at statutory rates |  |  | (21.0 | )% |  |  | (21.0 | )%
Expected state tax benefit at statutory rates, net of federal benefit |  |  | (6.4 | ) |  |  | (6.4 | )
Change in valuation allowance |  |  | 27.4 |  |  |  | 27.4 |
Income tax expense (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://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -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://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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