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

The total provision for income taxes is comprised of the following:

 

For the Years Ended

   

December 31,
2025

 

December 31,
2024

Federal

 

 

 

 

 

 

 

 

Current

 

$

4,453

 

 

$

 

Deferred

 

 

(45,999

)

 

 

(356,333

)

   

 

 

 

 

 

 

 

State

 

 

 

 

 

 

 

 

Current

 

 

 

 

 

 

 

 

Deferred

 

 

 

 

 

 

 

 

Change in valuation allowance

 

 

45,999

 

 

 

356,333

 

Total provision for income taxes

 

$

4,453

 

 

$

 

Schedule of Net Deferred Tax Assets and Liabilities

The net deferred tax assets and liabilities in the accompanying consolidated balance sheets included the following components:

 

December 31,
2025

 

December 31,
2024

Capitalized expenses before business combination

 

$

941,705

 

 

$

877,896

 

Net operating loss carryforward

 

 

111,449

 

 

 

129,259

 

Valuation allowance for deferred tax assets

 

 

(1,053,154

)

 

 

(1,007,155

)

Net deferred tax assets

 

$

 

 

$

 

Schedule of Reconciliation of Statutory Federal Income Tax Rate to Company’s Effective Tax Rate

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

 

December 31,
2025

 

December 31,
2024

Statutory federal income tax rate

 

21.00

%

 

21.00

%

State taxes, net of federal tax benefit

 

0.00

%

 

0.00

%

Subscription expense

 

(2.72

)%

 

(0.00

)%

Fines and penalties

 

(2.62

)%

 

(7.55

)%

Perm differences

 

(12.65

)%

 

(0.00

)%

Loss on return of capital liability change

 

0.27

%

 

(0.00

)%

Valuation allowance

 

(3.63

)%

 

(13.45

)%

Income tax provision expense

 

(0.35

)%

 

0.00

%