Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of Components Of The Provision For Income Taxes

The components of the provision for income taxes are as follows:

	2024		2023
Current provision
Federal		-		-
State		3,768		-
Total current provision		3,768		-
Deferred provision
Federal		-		-
State		-		-
Total current provision		-		-
Total provision for income taxes		3,768		-

Schedule of Reconciliation of Statutory Federal Income Tax Rate to Company's Effective Tax Rate

The reconciliation of the statutory federal income tax rate to the Company's effective tax rate for the years ended December 31, 2024 and 2023 were as follows

	2024			2023
U.S. statutory rate		21.00	%		21.00	%
State taxes, net of federal		4.33	%		4.35	%
Change in valuation allowance		1.65	%		-26.72	%
Return to provision - 2023 Tax Free Reorganization		-18.89	%		0.00	%
Return to provision - Other		-0.46	%		0.00	%
R&D Credit		-1.65	%		1.22	%
Other permanent differences		-6.00	%		0.15	%
Effective tax rate		-0.02	%		0.00	%

Schedule of Components for Deferred Tax Assets and Liabilities

The components for the Company's deferred tax assets and liabilities as of December 31, 2024 and 2023, were as follows:

	2024			2023
Deferred tax assets:
Net operating loss carryforwards	$	25,098,126		$	11,143,664
Stock compensation expense		2,467,541			589,118
Accrued payroll		294,420			358,732
Section 174 R&D		6,172,416			3,505,667
Intangible assets		26,272			3,909,369
Lease liability		51,334			5,277
Depreciation		94,926			46,960
Capital loss carryforward		10,889,722			-
R&D credits		1,451,300			1,808,131
Total gross deferred tax assets	$	46,546,057		$	21,366,918
Less valuation allowance		(46,494,883	)		(21,301,471	)
Net deferred tax assets	$	51,174		$	65,447
Deferred tax liabilities
Debt discount	$	-		$	(60,170	)
Accrued expense		(697	)		-
ROU asset		(50,477	)		(5,277	)
Total deferred tax liabilities	$	(51,174	)	$	(65,447	)
Total deferred tax assets / (liabilities)	$	-		$	-