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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Taxes |
Schedule of reconciliation of income tax provision (benefit) at effective income tax rate | ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years Ended |
​ | ​ | December 31, |
​ |  | 2022 |  | 2021 | ​
Federal income tax benefit at statutory rate |  | 21.0 | % | 21.0 | %
State and local tax, net of federal benefit |  | 6.3 | % | 4.5 | %
Permanent differences |  | (0.1) | % | (3.2) | %
Research and development credit |  | 2.4 | % | — | %
Stock-based compensation |  | (0.4) | % | — | %
Change in valuation allowance |  | (29.2) | % | (23.1) | %
Effective income tax rate |  | 0.0 | % | (0.8) | %
​ | ​ | ​ | ​ | ​ | ​
Schedule of components of deferred tax assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31,
​ |  | 2022 |  | 2021
Net operating loss carryforwards | ​ | $ | 3,434,543 | ​ | $ | 1,353,293
Capitalized research and development | ​ |  | 3,166,280 | ​ |  | 666,145
Capitalized patent and other costs | ​ |  | 5,219 | ​ |  | 4,829
Stock-based compensation | ​ |  | 69,592 | ​ |  | 35,123
Accrued expenses | ​ |  | 24,521 | ​ |  | 16,798
Fixed assets | ​ |  | 1,889 | ​ |  | —
Research and development tax credit carryforwards | ​ |  | 454,616 | ​ |  | —
Subtotal deferred tax assets before valuation allowance | ​ |  | 7,156,660 | ​ |  | 2,076,188
Less valuation allowance | ​ |  | (7,156,660) | ​ |  | (2,019,835)
Deferred tax assets | ​ |  | — | ​ |  | 56,353
Deferred tax liability | ​ |  |  | ​ |  |
Fixed assets | ​ |  | — | ​ |  | (56,353)
Net deferred taxes | ​ | $ | — | ​ | $ | —
​ | ​ | ​ | ​ | ​ | ​ | ​

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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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