v3.26.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Taxes  
Schedule of components of income tax provision (benefit)

December 31,

  ​ ​ ​

2025

  ​ ​ ​

2024

Federal

 

Current

$

$

Deferred

 

(1,604,745)

 

State and Local

Current

 

 

Deferred

 

(741,028)

 

Change in valuation allowance

 

2,345,773

 

Income tax provision

$

$

Schedule of reconciliation of the effective income tax rate

December 31,

  ​ ​ ​

2025

  ​ ​ ​

2024

Statutory federal income tax rate

21.00

%  

$

(2,052,583)

  ​ ​ ​

0.00

%  

$

State taxes, net of federal expense

 

0.00

%  

 

0.00

%  

Loss on exchange of common stock for warrants

 

(3.74)

%  

365,400

 

0.00

%  

Fair value of common stock to be issued for contingent liability

 

(15.81)

%  

1,545,600

 

0.00

%  

Other permanent differences

 

(0.31)

%  

30,686

 

0.00

%  

Valuation allowance

 

(1.14)

%  

110,897

 

0.00

%  

Income tax provision expense/(benefit)

 

0.00

%  

$

 

0.00

%  

$

Schedule of components of deferred tax assets and liabilities

December 31,

  ​ ​ ​

2025

  ​ ​ ​

2024

Deferred tax asset

Net operating loss carryforward

$

230,295

$

Startup expenses

 

2,042,605

 

Section 163(j) - Interest

 

72,873

 

Total deferred tax assets

 

2,345,773

 

Less: valuation allowance

 

(2,345,773)

 

Deferred tax asset, net of valuation allowance

$

$