INCOME TAX (Tables)

9 Months Ended

Sep. 30, 2026

Income Tax Disclosure [Abstract]

SCHEDULE OF EFFECTIVE INCOME TAX RECONCILIATION

The following table reconciles the combined statutory income tax rate to the Company’s effective tax rate for the nine months ended September 30, 2026 and 2025:

	2026			2025
Federal statutory rate		21.0	%		21.0	%
State taxes, net of federal benefit*		17.0	%		17.0	%
Combined statutory rate		38.0	%		38.0	%
Permanent differences (stock-based compensation)		8.8	%		(7.0	)%
Change in valuation allowance		(46.8	)%		(31.0	)%
Effective income tax rate		0.0	%		0.0	%

* The state rate reflects the Illinois corporate income tax rate of 7.0%, the Illinois personal property replacement tax rate for C corporations of 2.5%, and the Connecticut corporate income tax rate of 7.5%.