Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Taxes [Abstract]

Schedule of Difference Between the Expected Federal Income Tax

An analysis of the difference between the expected federal income tax for the years ended December 31, 2023, and 2022, and the effective income tax rate is as follows:

Noncurrent deferred tax assets (liabilities):	2023			2022
Deferred Tax Assets
Research and Development	$	108,115		$	-
Accrued Compensation		3,179,367			1,999,477
Fixed Assets and intangibles		(271,594	)		(162,853	)
Right of Use Asset		26,533			-
Other Assets		105,790			-
Net Operating Loss Carryforwards and Credits		12,207,478			13,457,207
Total Deferred Tax Assets	$	15,355,688		$	15,293,832
Valuation Allowance		(15,355,688	)		(15,293,832	)
Net deferred tax / (liabilities)	$	-		$	-

Schedule of Tax Effects of Temporary Differences

Tax effects of temporary differences at December 31, 2023 and December 31, 2022 are as follows:

	2023					2022
Taxes calculated at federal rate	$	(1,543,591	)	21.0	%	$	(1,212,045	)	21.0	%
State income tax, net of federal benefit		(265,169	)	3.6	%		(202,970	)	3.5	%
Change in Valuation Allowance		61,856		-0.8	%		(1,558,025	)	27	%
Expiration of tax attributes		1,350,377		-18.4	%		2,973,040		-51.5	%
Prior period adjustment		410,461		-5.6	%		-		0.0	%
Permanent Items		(13,933	)	0.2	%		-		0.0	%
Provision (benefit) for taxes	$	-		0.0	%	$	-		0.0	%

Schedule of Unrecognized Tax Benefits Attributable to Losses and Minimum Tax Credit Carryforwards

We have unrecognized tax benefits attributable to losses and minimum tax credit carryforwards that were incurred by USHG prior to the merger in March 2004 as follows:

Balance at December 31, 2020	$	9,635,824
Additions related to prior year tax positions
Additions related to current year tax positions
Reductions related to prior year tax positions and settlements
Balance at December 31, 2021	$	9,635,824
Additions related to prior year tax positions
Additions related to current year tax positions
Reductions related to prior year tax positions and settlements
Balance at December 31, 2022	$	9,635,824
Additions related to prior year tax positions
Additions related to current year tax positions
Reductions related to prior year tax positions and settlements
Balance at December 31, 2023	$	9,635,824