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Income Taxes | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2025 | Dec. 31, 2024
Income Taxes [Abstract] |  |
Income Taxes | 13. Income Taxes The Company has incurred losses since inception, which have generated net operating loss (“NOL”) carryforwards. As of September 30, 2025 and December 31, 2024, no tax benefit was reported with respect to these NOL carry-forwards in the accompanying financial statements because the Company believes the realization of the Company’s net deferred tax assets for the NOL for combined federal and state jurisdictions was considered more likely than not that it will not be realized and accordingly, the potential tax benefits of the net loss carry-forwards are fully offset by a full valuation allowance. The Company’s effective tax rate is different than the federal statutory tax rate because the Company has established a full valuation allowance against its net deferred income tax asset. |
13. | Income Taxes
The Company estimated NOL carry-forwards for Federal and State income tax purposes of $30,078,801 and $23,232,961 as of December 31, 2024, respectively, and $14,924,318 for both federal and state as of December 31, 2023. No tax benefit was reported with respect to these NOL carry-forwards in the accompanying financial statements because the Company believes the realization of the Company’s deferred tax assets was not considered more likely than not to be realized and accordingly, the potential tax benefits of the deferred tax assets are fully offset by a full valuation allowance. The Company’s deferred tax assets and liabilities as of December 31, 2024 and 2023 are as follows:
|  | Year ended December 31, |
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |
Net Operating Loss Carryforwards |  | $ | 7,388,670 |  |  | $ | 3,684,694 |
Accrued Expenses |  |  | 76,922 |  |  |  | 112,936 |
Stock Based Compensation |  |  | 5,667 |  |  |  | 98,625 |
Charitable Contribution Carryforward |  |  | 600 |  |  |  | 621 |
ROU Asset |  |  | (450,486 | ) |  |  | (400,605 | )
Lease Liability |  |  | 509,858 |  |  |  | 410,405 |
R&D Sec 174 |  |  | 1,376 |  |  |  | 1,830 |
Total deferred tax assets |  |  | 7,532,607 |  |  |  | 3,908,505 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Amortization/Depreciation |  |  | 60,469 |  |  |  | 89,165 |
Total deferred tax liabilities |  |  | 60,469 |  |  |  | 89,165 |
Valuation allowance |  |  | (7,472,138 | ) |  |  | (3,819,340 | )
Net deferred Tax Assets (Liabilities) |  | $ | - |  |  |  | - |
The differences between the total calculated income tax (benefit) provision and the expected income tax computed using the U.S. federal income tax rate are as follows:
|  | 2024 |  |  | 2023 |
Tax benefit at statutory tax rate |  |  | (2,933,037 | ) |  |  | (2,872,031 | )
State benefit, net of federal benefit |  |  | (511,292 | ) |  |  | (210,273 | )
Beneficial conversion feature |  |  | - |  |  |  | 868,825 |
Other permanent differences |  |  | 27,484 |  |  |  | 3,713 |
Valuation allowance |  |  | 3,652,798 |  |  |  | 2,209,897 |
Prior Period Adj |  |  | (235,953 | ) |  |  | (131 | )
|  | $ | - |  |  | $ | - |
Income tax benefit consists of the following for the years ending December 31, 2024 and 2023:
|  | December 31 2024 |  |  | December 31 2023 |
Current income benefit expense |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | - |
State |  |  | - |  |  |  | - |
|  | $ | - |  |  | $ | - |

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