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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Reconciliation of Income Tax Benefit | The reconciliation of income tax benefit at the U.S. statutory rate of 21% to the Company’s tax expense is as follows: Schedule of Reconciliation of Income Tax Benefit
|  | 2023 |  |  | 2022 |
|  | December 31, |  |  | December 31 |
|  | 2023 |  |  | 2022 (as restated) |
Federal tax benefit at statutory rate |  | $ | (1,384,472 | ) |  | $ | (1,049,174 | )
State income taxes, net of federal tax effect |  |  | (452,682 | ) |  |  | (351,022 | )
Rate change |  |  | (5,710 | ) |  |  | (409 | )
R & D tax credits |  |  | (240,000 | ) |  |  | (69,461 | )
Return to provision adjustments |  |  | 286,015 |  |  |  | 201,235 |
Permanent differences |  |  |  |  |  |  |  |
Derivative Debt Discount Amortization |  |  | 562,568 |  |  |  | — |
Change in FMV of Warrant Liability |  |  | (617,655 | ) |  |  | 217,926 |
Loss on convertible note conversion |  |  | 132,984 |  |  |  | 503,249 |
Other |  |  | 126,012 |  |  |  | 169,946 |
Change in valuation allowance |  |  | 1,535,466 |  |  |  | 377,709 |
Shortfall of stock compensation expense |  |  | 40,674 |  |  |  | — |
Other adjustments |  |  | 16,800 |  |  |  | 1 |
Income tax expense |  | $ | — |  |  | $ | — |
Schedule of Components of Deferred Tax Assets | The principal components of deferred tax assets consist of the following: Schedule of Components of Deferred Tax Assets
|  | December 31, |  |  | December 31, |
|  | 2023 |  |  | 2022 (as restated) |
Deferred tax asset: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 1,727,566 |  |  | $ | 751,844 |
Fixed assets |  |  | — |  |  |  | 804 |
Intangibles (includes Section 174 capitalization) |  |  | 1,197,938 |  |  |  | 405,172 |
R&D tax credits |  |  | 423,915 |  |  |  | 200,715 |
Equity based compensation |  |  | 1,251 |  |  |  | 11,626 |
Interest & other accrued expenses |  |  | 72,140 |  |  |  | 29,336 |
Lease asset/(liability) |  |  | 6,326 |  |  |  | 1,889 |
Total |  | $ | 3,429,136 |  |  | $ | 1,401,386 |
|  | December 31, |  |  | December 31, |
Deferred tax liabilities: |  | 2023 |  |  | 2022 (as restated) |
Change in fair market value of securities |  | $ | (19,943 | ) |  | $ | — |
Prepaid expenses |  |  | (30,544 | ) |  |  | (46,718 | )
State income tax deferred |  |  | — |  |  |  | (60,196 | )
Fixed assets |  |  | (2,746 | ) |  |  | — |
Total |  | $ | (53,233 | ) |  | $ | (106,914 | )
Total deferred tax asset |  | $ | 3,375,903 |  |  | $ | 1,294,472 |
Less: valuation allowance |  |  | (3,375,903 | ) |  |  | (1,294,472 | )
Net deferred tax asset |  | $ | — |  |  | $ | — |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of the U.S. federal income tax rate to the Company’s effective tax rate is as follows: Schedule of Effective Income Tax Rate Reconciliation
|  | December 31, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
Federal income tax benefit at statutory rate |  |  | 21.0 | % |  |  | 21.0 | %
State income tax benefit, net of federal tax effect |  |  | 6.9 | % |  |  | 7.0 | %
Change in tax rate |  |  | 0.1 | % |  |  | — | %
R&D tax credits |  |  | 3.6 | % |  |  | 1.4 | %
Return to provision adjustments |  |  | (4.3 | )% |  |  | (4.0 | )%
Permanent differences |  |  |  |  |  |  |  |
Derivative Debt Discount Amortization |  |  | (8.6 | )% |  |  | — | %
Change in FMV of Warrant Liability |  |  | 9.4 | % |  |  | (4.3 | )%
Loss on convertible note conversion |  |  | (2.0 | )% |  |  | (10.1 | )%
Other |  |  | (1.9 | )% |  |  | (3.4 | )%
Change in valuation allowance |  |  | (23.2 | )% |  |  | (7.6 | )%
Shortfall of stock compensation expense |  |  | (0.6 | )% |  |  | — | %
Other adjustments |  |  | (0.4 | )% |  |  | — | %
Total income tax expense |  |  | — | % |  |  | — | %

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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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