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Income Taxes (Tables)
 12 Months Ended
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)   
—
%   
—
%