Research and Development Rebate Liability	9 Months Ended
Sep. 30, 2024
Other Liabilities Disclosure [Abstract]
Research and Development Rebate Liability	NOTE 8: RESEARCH AND DEVELOPMENT REBATE LIABILITY In 2017, the Company formed a wholly owned subsidiary in Australia called Atossa Genetics AUS Pty Ltd. The purpose of this subsidiary is to perform R&D activities, including some of the Company's clinical trials. Australia offers R&D cash rebates on qualified R&D activities incurred in the country. The Australian R&D tax incentive program is a self-assessment program, and as such, the Australian Taxation Office (ATO) has the right to review the Company’s program and related expenditures for a period of four years following the tax return filing date. If a review were to occur, a qualified program and related expenditures could be disqualified by the ATO with interest and penalties. Based on the Company's evaluation of the ATO's taxpayer alert in December 2023, the Company believes that it is not reasonably assured that the full tax position would be sustained under audit. Accordingly, as of September 30, 2024 and December 31 2023 a liability of $1.5 million and $1.8 million was included in Other current liabilities in the Condensed Consolidated Balance Sheets.

Research and Development Rebate Liability

9 Months Ended

Sep. 30, 2024

Other Liabilities Disclosure [Abstract]

Research and Development Rebate Liability

NOTE 8: RESEARCH AND DEVELOPMENT REBATE LIABILITY

In 2017, the Company formed a wholly owned subsidiary in Australia called Atossa Genetics AUS Pty Ltd. The purpose of this subsidiary is to perform R&D activities, including some of the Company's clinical trials. Australia offers R&D cash rebates on qualified R&D activities incurred in the country. The Australian R&D tax incentive program is a self-assessment program, and as such, the Australian Taxation Office (ATO) has the right to review the Company’s program and related expenditures for a period of four years following the tax return filing date. If a review were to occur, a qualified program and related expenditures could be disqualified by the ATO with interest and penalties. Based on the Company's evaluation of the ATO's taxpayer alert in December 2023, the Company believes that it is not reasonably assured that the full tax position would be sustained under audit. Accordingly, as of September 30, 2024 and December 31 2023 a liability of $1.5 million and $1.8 million was included in Other current liabilities in the Condensed Consolidated Balance Sheets.