Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Reconciliation of Federal Statutory Income Tax Rate and Effective Income Tax Rate

A reconciliation of the federal statutory income tax rate and the effective income tax rate is as follows:

	December 31,
	2024			2023
Federal statutory rate		21	%		21	%
Change in valuation allowance		13	%		-19	%
State income taxes, net of federal benefit		2	%		1	%
Stock option cancellation impact		-38	%		—	%
Impact of state tax rate change		3	%		—	%
Stock compensation and other permanent items		-1	%		-1	%
Other		—	%		-2	%
Effective income tax rate		—	%		—	%

Summary of Significant Components of Deferred Tax Assets

Significant components of the Company’s deferred tax assets are as follows:

	December 31,
	2024			2023
Deferred tax assets
Net operating loss carryforwards	$	25,012,000		$	23,803,000
Research and development tax credits		2,842,000			2,842,000
Stock-based compensation		11,000			1,839,000
Capitalized research and development		168,000			161,000
Lease liability		37,000			—
Accruals and others		196,000			294,000
Total deferred tax assets		28,266,000			28,939,000
Less: Valuation allowance		(28,230,000	)		(28,939,000	)
Deferred tax assets, net of valuation allowance		36,000			—
Deferred tax liabilities
Right-of-use assets		(36,000	)		—
Total deferred tax liabilities		(36,000	)		—
Net deferred tax assets (liabilities)	$	—		$	—

Summary of Activity Related to Uncertain Tax Positions

The following table, summarizes the activity related to our uncertain tax positions:

	Years Ended December 31,
	2024		2023
Balance at the beginning of the year	$	3,273,000	$	3,273,000
Increase (decrease) related to prior year tax positions		—		—
Increase (decrease) related to current year tax positions		—		—
Increase (decrease) related to settlements with taxing authorities		—		—
Increase (decrease) related to lapse in statute of limitations		—		—
Balance at the end of the year	$	3,273,000	$	3,273,000