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Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
Schedule of Net Deferred Tax Assets, Liabilities and Valuation Allowance The net deferred income tax assets/liabilities in the December 31, 2025 and 2024 consolidated balance sheets include the following components:
   12/31/2025   12/31/2024 
Deferred tax assets:        
Stock Compensation Expense   
-
    646,033 
Capitalized R&D Sec 174   
-
    100,251 
Accrued Liabilities   267,238    
-
 
Investment in Warrants   1,779,504    
-
 
Charitable Contribution Carryforward   263    
-
 
R&D Credit Carry Overs   28,664    
-
 
Federal NOL (Loss Carryovers)   3,869,794    2,032,146 
State NOL (Loss Carryovers)   946,257    736,934 
Valuation Allowance   (6,891,719)   (3,515,364)
Total deferred tax Assets   
-
    
-
 
Schedule of Statutory Federal Income Tax Benefit to Actual Tax Benefit

Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures, as described in Note 2, Summary of Significant Accounting Policies, the provision for income taxes for the year ended December 31, 2025, differs from the amount of income tax determined by applying the applicable United States statutory federal income tax rate to pre-tax loss from operations as a result of the following differences:

 

   12/31/2025     
U.S. Federal Statutory Tax Rate   (3,337,007)   21.00%
Tax Credits   1,130    -0.01%
Equity Based Compensation   403,440    -2.53%
Nontaxable or nondeductible items - Other   26,822    -0.17%
State and local income taxes     , net of federal income tax effect (1)   (470,740)   2.96%
Changes in Valuation Allowance   3,376,355    -21.25%
           
Income Tax (Benefit) Expense   
-
    0.00%

 

(1)The states that contribute to the majority (greater than 50%) of the tax effect in this category include New York for 2021 - 2024.

 

The provision for income taxes for the year ended December 31, 2024, differs from the amount of income tax determined by applying the applicable United States statutory federal income tax rate to pre-tax loss from operations as a result of the following differences presented in accordance with the guidance prior to the adoption of ASU 2023-09 was as follows: 

 

    12/31/2024 
Expected Income Tax Benefit   21.00%
State statutory income tax rate, net of federal benefit   5.00%
Change in Valuation Allowance   -26.00%
      
Income Tax (Benefit) Expense   0.00%