v3.25.2
Income Tax (Tables)
12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
Schedule of Net Deferred Tax Assets (Liabilities)

The Company’s net deferred tax liabilities are as follows:

 

   December 31,   December 31, 
   2024   2023 
Deferred tax assets          
Startup Costs  $563,038   $362,533 
Valuation allowance   (563,038)   (362,533)
Deferred tax asset (liabilities), net of allowance  $   $ 
Schedule of Income Tax Provision

The income tax provision for the years ended December 31, 2024 and 2023 consists of the following:

 

   December 31,   December 31, 
   2024   2023 
Federal          
Current  $239,905   $608,864 
Deferred   (200,505)   (279,347)
State          
Current  $   $ 
Deferred        
Change in valuation allowance   200,505    199,988 
Income tax provision  $239,905   $529,505 
Schedule of Statutory Federal Income Tax Rate

A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate is as follows:

 

   December 31,   December 31, 
   2024   2023 
Statutory federal income tax rate   21.0%   21.0%
Interest and penalties   (3.47)%   0.12%
Change in fair value of warrants   (0.02)%   (0.05)%
Business combination expenses   (22.84)%   1.10%
Broken Deal   (0.00)%   (4.37)%
Change in valuation allowance   (27.15)%   10.81%
Income tax provision expense   (32.48)%   28.61%