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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of (Benefit) Provision for Income Taxes

The (benefit) provision for income taxes for the years ending December 31, 2023 and December 31, 2022 consists of:

 Schedule of (Benefit) Provision for Income Taxes

		2023				2022
		December 31,
		2023				2022
Current
Federal		$	—			$	—
Foreign			17,308				—
State			—				—
Total current			17,308				—
Deferred
Federal
Foreign			—				—
State			—				—
Total deferred			—				—
Total provision for income taxes		$	17,308				—

Schedule of Reconciliation of Income Tax

A reconciliation of income tax computed using the U.S. federal statutory tax rate compared to that reflected in operations for the years ending December 31, 2023 and December 31, 2022 consists of:

 Schedule of Reconciliation of Income Tax

		2023								2022
		Amount				Percent				Amount				Percent
Income taxes using U.S. statutory rate		$	(2,401,761	)			21.00	%		$	(2,205,649	)			21.00	%
Debt fair value adjustment			762,321				(6.67	)%			262,500				(2.50	)%
State taxes, net of federal benefit			(538,268	)			4.71	%			(602,211	)			5.73	%
Research and development tax credit			(356,237	)			3.11	%			(433,674	)			4.13	%
Change in valuation allowance			2,502,918				(21.88	)%			2,889,667				(27.51	)%
Other, net			48,335				(0.42	)%			89,367				(0.85	)%
Income tax expenses (benefit)		$	17,308			$	(0.15	)%		$	—				—	%

Schedule of Deferred Income Tax Assets and Liabilities

Deferred income taxes are provided on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and those for income tax reporting purposes. Deferred income tax assets / (liabilities) as of December 31, 2023 and 2022 are as follows:

 Schedule of Deferred Income Tax Assets and Liabilities

		2023				2022
		December 31,
		2023				2022
Deferred tax assets:
Net operating loss carryforwards		$	8,755,690			$	7,870,665
Tax credits			2,155,118				1,729,421
Depreciation and amortization			2,372,070				1,189,975
Accrued expenses			89,462				81,876
Other			30,572				28,057
Total deferred tax assets		$	13,402,912				10,899,994
Deferred tax liabilities:
Depreciation and amortization			—				—
Total deferred tax liabilities			—				—
Valuation allowance			(13,402,912	)			(10,899,994	)
Net deferred tax assets		$	—			$	—

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- Definition

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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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 9
-Section 50
-Publisher FASB
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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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