Note 12 – Income Tax Expense (Benefit) (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Note 12 - Income taxes - U.S. and Foreign Components of Income Loss


			For the Years Ended
			December 31, 2024				December 31, 2023
U.S			$	(8,490,960	)		$	(7,673,207	)
Foreign				(111,765	)			—
Total			$	(8,602,725	)		$	(7,673,207	)

Note 12 - Income Taxes - Provision for Income Taxes


		2024				2023
Current
Federal		$	—			$	—
State - incl franchise taxes			—				—
Foreign			56,055				—
		$	56,055			$	—
Deferred
Federal		$	—			$	—
State - incl franchise taxes			—				—
Foreign			—				—
		$	—			$	—

Note 12 - Income taxes - Difference in Income Tax Benefiit Computed at US Tax Rate


		For the Years Ended
		December 31
		2024				2023
Income tax recovery at statutory rates (at a rate of 21% for all years presented)		$	(1,903,717	)		$	(1,611,374	)
State income taxes, net of federal benefit			(439,486	)			—
Expenses not deducted for tax purposes			106,405				21,019
Prior year true up			(530,368	)			—
Foreign tax expenses			56,055				—
Change in Valuation Allowance			2,767,166				1,590,355
Income Tax Expense Benefit		$	56,055			$	—

Note 12 - Income taxes - Tax Effects of Temporary Differences


		December 31
Deferred tax assets		2024				2023
Net operating loss carryforwards		$	5,613,438			$	2,884,919
Deferred commissions			25,199				—
Amortization of intangible assets			27,596				—
Charitable contributions			1,081				2,331
Operating lease liability			91,381				—
Total deferred tax assets			5,758,695				2,887,250
Valuation allowance			(5,666,084	)			(2,898,918	)
Net deferred tax assets		$	92,611			$	(11,667	)
Deferred tax liabilities
Right-of-use asset			(92,064	)			—
Depreciation			(547	)			11,667
Total deferred tax liabilities		$	(92,611	)		$	—

Net deferred tax liabilities		$	—			$	—