v3.26.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Taxes [Abstract]  
Schedule of Net Deferred Tax Assets

The Company’s net deferred tax assets at December 31, 2025 and 2024, are as follows: 

 

Deferred tax assets  2025   2024 
Organizational costs/Start-up expenses  $478,192   $438,922 
Federal Net Operating Loss   
    
 
Total deferred tax assets   478,192    438,922 
Valuation allowance   (478,192)   (438,922)
Deferred tax assets, net of allowance  $
   $
 
Schedule of Income Tax Provision

The income tax provision for the years ended December 31, 2025 and 2024, consists of the following: 

 

Federal  2025   2024 
Current  $6,774   $25,700 
Deferred   (39,269)   (37,141)
State          
Current   (708)   4,446 
Deferred   
    
 
Change in valuation allowance   39,269    37,141 
Income tax provision  $6,066   $30,146 
Schedule of Reconciliation of the Income Tax Rate

A reconciliation of the income tax rate to the Company’s effective tax rate for the years ended December 31, 2025 and 2024, is as follows:

 

   As of
December 31,
2025
   As of
December 31,
2024
 
Statutory federal income tax rate   21.0%   21.0%
State taxes, net of federal tax benefit   0.5%   (3.4)%
Permanent book/tax differences   1.0%   (12.2)%
Change in valuation allowance   (26.5)%   (28.7)%
Effective income tax rate   (4.1)%   (23.3)%