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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Income Tax (Benefit)/Provision

The Company’s income tax (benefit)/provision is as follows for the years ended December 31, 2025 and 2024:

Schedule of Income Tax (Benefit)/Provision  

		2025				2024
Current		$	-			$	-
Deferred			(1,606,119	)			(5,446,000	)
Change in Valuation Allowance			1,606,119				5,446,000
Income Tax Benefit		$	-			$	-

Schedule of Components of Loss Before Income Taxes

The following table shows the components of loss before income taxes and the related income tax expense / (benefit):

Schedule of Components of Loss Before Income Taxes

		2025				2024
Loss before income taxes
U.S. operations		$	(11,627,122	)		$	(23,359,334	)
Current income tax expense / (benefit)
U.S. federal			-				-
U.S. state and local			-				-
Total current income tax expense / (benefit)			-				-
Deferred income tax expense / (benefit)
U.S. federal			-				-
U.S. state and local			-				-
Total deferred income tax expense / (benefit)			-				-
Total current income tax expense / (benefit)		$	-			$	-

Schedule of Reconciliation of Income Tax Rate and Benefit from Income Taxes

The reconciliation of income taxes using the statutory U.S. income tax rate and the benefit from income taxes for the years ended December 31, 2025 and 2024 are as follows:

Schedule of Reconciliation of Income Tax Rate and Benefit from Income Taxes  

		2025				2024
Statutory U.S. Federal Income Tax Rate			(21.0	)%			(21.0	)%
State income taxes, net of U.S. Federal tax effect			(7.4	)%			(7.5	)%
Adjustment to deferred tax assets			7.0	%			2.9	%
Tax credits			(2.4	)%			(1.6	)%
Non-deductible expenses			2.3	%			3.9	%
Change in Valuation Allowance			17.7	%			23.3	%
Net			0.0	%			0.0	%

Schedule of Deferred Tax Assets and Related Valuation Allowances

The principal components of the deferred tax assets and liabilities, and related valuation allowances as of December 31, 2025 and 2024 are as follows:

Schedule of Deferred Tax Assets and Related Valuation Allowances  

		2025				2024
Reserves and other		$	1,421,000			$	731,000
Net operating loss carry-forwards			29,455,000				27,869,000
Capitalized research and development			2,513,000				3,894,000
Research and development tax credit			2,479,000				2,205,000
Share-based compensation			1,877,000				1,430,000
Valuation Allowance			(37,735,000	)			(36,129,000	)
Net deferred tax asset		$	-			$	-

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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.

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Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans.

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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.

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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.

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