INCOME TAX - Deferred Tax Assets and Liabilities (Details) - USD ($) |
Dec. 31, 2024 |
Dec. 31, 2023 |
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| Deferred tax assets (liabilities) | ||
| Net operating loss carryforwards | $ 7,479,400 | $ 5,799,000 |
| Research and Development Credits | 776,000 | 619,000 |
| Accrued Expenses | 183,400 | 0 |
| Stock based compensation | 1,022,200 | 647,000 |
| Capitalized Research and Development Expenditures | 3,468,300 | 2,027,200 |
| Total deferred tax assets | 12,929,300 | 9,092,200 |
| Valuation Allowance | (12,927,600) | (9,092,200) |
| Total Deferred Tax Liability | (1,700) | |
| Net Deferred Tax Assets | $ 0 | $ 0 |
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- Definition Deferred Tax Assets, Deferred Expense, Capitalized Research and Development Costs No definition available.
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- References No definition available.
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- 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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- 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, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting. 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 operating loss carryforwards. 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 research tax credit carryforwards. 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 before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from accrued liabilities. 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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