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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of Provision for Income Taxes

No federal or state tax provisions have been provided for the years ended December 31, 2025 and 2024 due to the losses incurred during such periods. The provision for income taxes consists of the following:

 

  

         
Year Ended   

December 31,

2025

    December 31,
2024
 
           
Current:          
Federal  $-   $- 
State   -    - 
           
Total current   -    - 
           
Deferred:          
Federal   -    - 
State   -    - 
           
Total deferred   -    - 
           
Provision for income taxes  $-   $- 
Schedule of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities consist of the following:

 

  

  

December 31,

2025

   December 31,
2024
 
         
Deferred tax assets          
Net operating loss carryforwards  $14,145,000   $10,771,000
Accrued expenses   

1,809,000

    2,125,000 
Research and development credit carryforwards   

938,000

    938,000 
Stock-based compensation   

7,919,000

    7,848,000 
           
Deferred tax assets before valuation allowance   

24,811,000

    21,682,000 
           
Less: Valuation allowance   

(24,811,000

)   (21,682,000)
Net deferred income tax assets   -    - 
Deferred tax liabilities   -    - 
           
Net deferred tax assets (liabilities)  $-   $- 
Schedule of Income Tax Effective Tax Rate

A reconciliation of the federal income tax rate to the Company’s effective tax rate for the years ended December 31, 2025 and 2024 is as follows:

 

  

                         
  

December 31, 2025

      December 31, 2024 
                         
Statutory federal income tax rate  $ (652,888 )    

21.0

%   $ (863,608 )   21.0%
State taxes, net of federal tax benefit    (885,062 )    

28.5

%     (978,736 )   23.8%
Nondeductible permanent items    -      

-

%     -     -%
Deferred tax rate change    -      

-

%     -     -%
Research and development credit    -      

-

%     -     -%
Change in valuation allowance    1,537,950      

(49.5

)%     1,842,344     (44.8)%
Income tax provision  $ -      0.0%   $ -     0.0%