Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) |
Dec. 31, 2022 |
Dec. 31, 2021 |
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Income Tax Disclosure [Abstract] | ||
Net operating loss carry forward – Federal | $ 5,048,175 | $ 2,615,518 |
Net operating loss carry forward – State | 1,431,839 | 760,897 |
Stock compensation expense | 2,590,890 | 593,365 |
Depreciation and other | 976 | 13,200 |
Purchased in-process R&D | 2,494,829 | 2,481,070 |
Federal orphan drug credits | 1,046,539 | 791,151 |
Capitalized research and development costs | 1,929,462 | |
Start-up expenditures and amortization | 1,978,418 | |
Total non-current deferred tax assets | 14,542,710 | 9,233,619 |
Valuation allowance for deferred tax assets | (14,542,710) | (7,087,999) |
Total deferred tax assets | 2,145,620 | |
Intangible asset | (2,145,620) | |
Total non-current deferred tax liabilities | (2,145,620) | |
Total deferred tax asset (liability) |
X | ||||||||||
- Definition Deferred tax asset acquired inprocess research and development tax effected. No definition available.
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X | ||||||||||
- Definition Deferred tax assets capitalized research and development costs. No definition available.
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X | ||||||||||
- Definition Deferred tax assets federal orphan drug credits. No definition available.
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X | ||||||||||
- Definition Deferred tax assets startup expenditures. No definition available.
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X | ||||||||||
- Definition Amount of deferred tax liability attributable to taxable temporary differences. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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X | ||||||||||
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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X | ||||||||||
- Definition Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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X | ||||||||||
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible domestic operating loss carryforwards. Excludes state and local operating loss carryforwards. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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X | ||||||||||
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible state and local operating loss carryforwards. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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X | ||||||||||
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from property, plant, and equipment. No definition available.
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X | ||||||||||
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from share-based compensation. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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X | ||||||||||
- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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X | ||||||||||
- Definition Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences without jurisdictional netting. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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X | ||||||||||
- Definition Amount of deferred tax liability attributable to taxable temporary differences from intangible assets other than goodwill. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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X | ||||||||||
- References No definition available.
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