Company: BIAF
Filing Date: 2025-09-24
Form Type: S-1
Source: 0001493152-25-014730
Chunk: 33

Company: bioAffinity Technologies, Inc.
Filing Date: 2025-09-24
Form: S-1
Chunk 33
---
 of the date of this document. Any of the authorities on which this summary is based could be changed in a material and adverse manner at any time, and any such change could be applied retroactively. This summary does not discuss the potential effects, whether adverse or beneficial, of any proposed legislation that, if enacted, could be applied on a retroactive or prospective basis.

| 21 |

U.S. Holder

For purposes of this summary, the term “U.S. Holder” means a beneficial owner of Common Stock, Pre-Funded Warrants, Common Stock Purchase Warrants or Warrant Shares acquired pursuant to this offering that is for U.S. federal income tax purposes:

| ● | a                                                                                                                                   
 citizen or individual resident of the Common United States;                                                                         |
| ● | a                                                                                                                                   
 corporation (or other entity treated as a corporation for U.S. federal income tax purposes) organized under the laws of the Common  
 United States, any state thereof or the District of Columbia;                                                                       |
| ● | an                                                                                                                                  
 estate whose income is subject to U.S. federal income taxation regardless of its source; or                                         |
| ● | a                                                                                                                                   
 trust that (1) is subject to the primary supervision of a court within the Common United States and the control of one or more U.S. 
 persons for all substantial decisions or (2) has a valid election in effect under applicable Treasury Regulations to be treated as  
 a U.S. person.                                                                                                                      |

Transactions Not Addressed

This summary does not address the tax consequences of transactions effected prior or subsequent to, or concurrently with, any purchase of Common Stock, Pre-Funded Warrants or Common Stock Purchase Warrants pursuant to this Prospectus (whether or not any such transactions are undertaken in connection with the purchase Common Stock, Pre-Funded Warrants or Common Stock Purchase Warrants pursuant to this Prospectus).

U.S. Holders Subject to Special U.S. Federal Income Tax Rules Not Addressed

This summary does not address the U.S. federal income tax considerations applicable to U.S. Holders that are subject to special provisions under the Code, including U.S. Holders that: (a) are tax-exempt organizations, qualified retirement plans, individual retirement accounts, or other tax-deferred accounts; (b) are financial institutions, underwriters, insurance companies, real estate investment trusts, or regulated investment companies; (c) are brokers or dealers in securities or currencies or U.S. Holders that are traders in securities that elect to apply a mark