Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) |
Dec. 31, 2023 |
Dec. 31, 2022 |
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Income Tax Disclosure [Abstract] | ||
Net operating loss carry forward – Federal | $ 6,012,941 | $ 5,048,175 |
Net operating loss carry forward – State | 1,672,436 | 1,431,839 |
Stock compensation expense | 3,453,799 | 2,590,890 |
Depreciation and other | 999 | 976 |
Purchased in-process R&D | 2,500,562 | 2,494,829 |
Federal orphan drug credits | 1,202,955 | 1,046,539 |
Capitalized research and development costs | 2,795,379 | 1,929,462 |
Start-up expenditures and amortization | ||
Total non-current deferred tax assets | 17,639,071 | 14,542,710 |
Valuation allowance for deferred tax assets | (17,639,071) | (14,542,710) |
Total deferred tax assets | ||
Intangible asset | ||
Total non-current deferred tax liabilities | ||
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://www.xbrl.org/2003/role/disclosureRef
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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://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 state and local operating loss 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 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://www.xbrl.org/2009/role/commonPracticeRef
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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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