Company: BIAF
Filing Date: 2025-05-07
Form Type: 424B4
Source: 0001641172-25-008977
Chunk: 175

Company: bioAffinity Technologies, Inc.
Filing Date: 2025-05-07
Form: 424B4
Chunk 175
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 Warrants through partnerships or other pass-through entities for U.S. federal income tax purposes. A partner in a partnership (including an entity or arrangement treated as a partnership for U.S. federal income tax purposes) or other pass-through entity that will hold our Common Stock or Warrants should consult his, her or its own tax advisor regarding the tax consequences of acquiring, holding and disposing of our Common Stock or Warrants through a partnership or other pass-through entity, as applicable.

As used in this prospectus, the term “U.S. holder” means a beneficial owner of Common Stock or Warrants that is for U.S. federal income tax purposes:

| ● | a                                                                                                                                        
 citizen or individual resident of the United States;                                                                                     |
| ● | a                                                                                                                                        
 corporation (or other entity properly classified as a corporation for U.S. federal income tax purposes) created or organized in or       
 under the laws of the United States, any state within the United States, or the District of Columbia;                                    |
| ● | an                                                                                                                                       
 estate, the income of which is subject to U.S. federal income taxation regardless of its source; or                                      |
| ● | a                                                                                                                                        
 trust, if (i) a U.S. court is able to exercise primary supervision over the trust’s administration and one or more “United               
 States persons” (as defined in the Code) have the authority to control all substantial decisions of the trust, or (ii) in the            
 case of a trust that was treated as a domestic trust under the laws in effect before 1997, a valid election is in place under applicable 
 U.S. Treasury regulations to treat such trust as a domestic trust.                                                                       |

The term “non-U.S. holder” means any beneficial owner of shares of Common Stock or Warrants that is not a U.S. holder and is not a partnership or other entity properly classified as a partnership for U.S. federal income tax purposes. For the purposes of this prospectus, U.S. holders and non-U.S. holders are referred to collectively as “holders.” There can be no assurance that the Internal Revenue Service, which we refer to as the IRS, will not challenge one or more of the tax consequences described herein. We have not obtained, nor do we intend to obtain, a ruling from the IRS with respect to the U.S. federal income tax consequences of the purchase, ownership or disposition of our Common Stock or Warrants.

| 85 |

Treatment of Pre-Funded Warrants

Although it is not entirely