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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

 Schedule of Effective Income Tax Rate Reconciliation

		Years Ended December 31,
		2022				2021
Federal statutory tax rate			(21.0	)%			(21.0	)%
State taxes, net of federal tax benefit			(5.3	)			(1.7	)
Change in valuation allowance			26.4				8.4
NQSO Comp – Other			0.0				0.5
EQ Comp – Other			0.0				13.4
True-up Adjustment			(0.1	)			0.4
Effective tax rate			—	%			—	%

Schedule of Income before Income Tax, Domestic and Foreign

		As of December 31,
		2022				2021
Current:
Federal		$	—			$	—
State Franchise Fees			(8,850	)			9,300

Schedule of Income before Income Tax, Domestic and Foreign

Schedule of Income before Income Tax, Domestic and Foreign

		As of December 31,
		2022				2021
Current:
Federal		$	—			$	—
State Franchise Fees			(8,850	)			9,300

Schedule of Components of Income Tax Expense

 Schedule of Components of Income Tax Expense

		As of December 31,
		2022				2021
Deferred tax assets:
Net Operating Losses		$	1,719,889			$	151,797
Stock-based compensation			444,051				150,524
Other			424,675				17,927
Subtotal			2,588,615				320,248
Valuation allowance			(2,584,010	)			(297,815	)
Deferred tax liabilities:
Depreciation			(4,605	)			(22,433	)
Net deferred tax asset		$	—			$	—

Summary of Operating Loss Carryforward

 Summary of Operating Loss Carryforward

		As of December 31,
		2022				2021
Income tax provision at federal statutory rate		$	(1,584,531	)		$	(746,778	)
State taxes			(399,174	)			(59,202	)
Stock-based compensation			—				491,727
Other			(8,964	)			16,438
Valuation allowance			1,992,669				(297,815	)
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.

+ References

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 9
-Section 50
-Publisher FASB
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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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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 12
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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(1)(Note 1))
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Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization.

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