Annual report pursuant to Section 13 and 15(d)

Income Taxes - Provision for Income Taxes on Earnings (Details)

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Income Taxes - Provision for Income Taxes on Earnings (Details) - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]    
Expected income tax benefit at federal statutory tax rate $ (7,904,649) $ (4,089,720)
State income taxes, net of federal benefit (847,810) (749,744)
Change in fair value of warrants 0 (76,672)
Change in valuation allowance 3,167,507 (892,837)
Uncertain tax positions 1,008,482 884,911
Reduction in deferreds upon divestiture 0 4,974,768
Non-deductible interest 0 35,624
Stock compensation 100,958 69,754
Research and development credits (315,498) (281,709)
Rate adjustment 6,042 (3,568)
Foreign rate differential (1,918,633) 14,934
Divestiture of VDL 2,269,297 0
In process research and development 4,455,195 0
Other (17,293) 121,000
Provision for income taxes $ 3,600 $ 6,741