Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Taxes [Abstract]

Schedule of Net Deferred Tax Assets

Significant components of the Company’s net deferred tax assets as of December 31, 2025 and 2024, are as follows:

	2025			2024
Deferred tax assets (liabilities):
Net operating loss carryforwards	$	2,613,978		$	1,166,108
Equity Based Compensation		14,119,653			3,701,986
R&D Expenses		-			219,744
Accrued Expenses		444,042			353,987
Change in FV of convertible note		65,206			53,738
Total gross deferred tax assets		17,242,789			5,495,563
Less: valuation allowance		(17,242,789	)		(5,495,563	)
Total net deferred tax assets	$	-		$	-

Schedule of Effective Income Tax Rate U.S. Federal Statutory Rate

The Company’s effective income tax rate for the years ended December 31, 2025 and 2024 differs from the U.S. federal statutory rate primarily due to the impact of the valuation allowance, as follows:

	2025						2024
	$			%			$			%
U.S. federal statutory income tax rate		(17,242,789	)		21.00	%		(4,140,453	)		21.00	%
State and local income taxes, net of federal benefit		-			0.00	%		(1,355,110	)		6.87	%
Changes in valuation allowances		17,242,789			(21.00	)%		5,495,563			(27.87	)%
Effective income tax expense (benefit)		-			0.00	%		-			0.00	%