v3.26.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
Schedule of Provision for Income Taxes

The Company’s provision for income taxes consisted of the following:

 

   Year Ended
December 31,
2025
   Year Ended
December 31,
2024
 
Current:        
Federal income tax expense  $22,865   $207,469 
State income tax expense   30,407    101,883 
Deferred:          
Federal income tax benefit   (557)   
 
State income tax benefit   (185)   
 
Adjustments related to prior-year tax returns   (1,197)   
 
Total income tax expense  $51,333   $309,352 
Schedule of Effective Tax Rate

The following tables reconciled the federal statutory income tax rate to the Company’s effective tax rate for the years ended December 31, 2025 and 2024:

 

   Year Ended
December 31,
2025
   Year Ended
December 31,
2024
 
Federal statutory income tax rate   21.00%   21.00%
State statutory income tax rate, net of federal benefit   18.88%   7.40%
Permanent difference (non-deductible expenses)   1.74%   0.04%
Prior-year return-to-provision adjustment   (0.95)%   
 
Effective tax rate   40.67%   28.44%
Schedule of Net Deferred Tax Assets

As of December 31, 2025 and 2024, the net deferred tax assets consisted of the following:

 

   December 31,
2025
   December 31,
2024
 
Deferred tax assets:        
Capital loss carryforward  $742   $
         —
 
Less: valuation allowance   
        —
    
 
Deferred tax assets, net  $742   $