Income Tax (Tables)

6 Months Ended

Jun. 30, 2024

Income Tax Disclosure [Abstract]

Schedule of Income Tax (Benefit) Expense

Total income tax (benefit) expense consists of the following:

For the Six-Month Periods Ended June 30,	2024		2023
Current provision (benefit):
Federal	$	-	$	-
State		-		-
Total current provision (benefit)		-		-
Deferred provision (benefit):
Federal		-		-
State		-		-
Total deferred provision (benefit)		-		-
Total tax provision (benefit)	$	-	$	-

Schedule of Company’s Effective Tax Rate to the Statutory Federal Rate

A reconciliation of the Company’s effective tax rate to the statutory federal rate for the six months ended June 30, 2024 and 2023 is as follows:

Description	June 30, 2024			June 30, 2023
Statutory federal rate		21.00	%		21.00	%
State income taxes net of federal income tax benefit and others		6.98	%		6.98	%
Permanent differences for tax purposes and others		0.00	%		0.00	%
Change in valuation allowance		-27.98	%		-27.98	%
Effective tax rate		0	%		0	%

Schedule of Deferred Tax Assets

Deferred income taxes reflect the temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The components of deferred tax assets and liabilities are as follows:

Deferred tax assets	June 30, 2024			December 31, 2023
Deferred tax assets:
Net operating loss	$	4,152,849		$	3,507,307
Other temporary differences		-			-
Total deferred tax assets		4,152,849			3,507,307
Less - valuation allowance		(4,152,849	)		(3,507,307	)
Total deferred tax assets, net of valuation allowance	$	-		$	-