Income Taxes - Summary of Net Deferred Tax Assets (Details) - USD ($) |
Dec. 31, 2023 |
Dec. 31, 2022 |
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Deferred tax assets: | ||
Net operating loss carryforwards | $ 5,226,712 | $ 3,294,955 |
Stock-based compensation | 1,378,351 | 1,183,941 |
Research and development | 3,183,980 | 1,499,300 |
Accrued compensation | 584,001 | 244,848 |
Other | 6,724 | |
Total net deferred tax assets before valuation allowance | 10,373,044 | 6,229,768 |
Valuation allowance | $ (10,373,044) | $ (6,229,768) |
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- 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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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from in-process research and development costs expensed in connection with a business combination. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- References No definition available.
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences, classified as other. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from employee compensation. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- 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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- 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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