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Income Tax (Tables) - Power & Digital Infrastructure Acquisition II Corp. [Member]

12 Months Ended

Dec. 31, 2023

Income Tax (Tables) [Line Items]

Schedule of Income Tax Provision

The income tax provision for the year ended December 31, 2023 and 2022 consists of the following:

		December 31, 2023				December 31, 2022
Current
Federal		$	1,758,720			$	802,367
State			—				—
Deferred
Federal			(427,576	)			(205,053	)
State			(266,934	)			—
Change in valuation allowance			694,510				205,053
Income tax provision		$	1,758,720			$	802,367

Schedule of Net Deferred Tax Assets (Liability)

The Company’s net deferred tax assets (liability) at December 31, 2023 and 2022 are as follows:

		December 31, 2023				December 31, 2022
Deferred tax assets (liability)
Net operating loss carryforward		$	—			$	—
Startup/Organization Expenses			1,013,851				319,341
Total deferred tax assets (liability)			1,013,851				319,341
Valuation Allowance			(1,013,851	)			(319,341	)
Deferred tax assets (liability)		$	—			$	—

Schedule of Reconciliation of the Statutory Federal Income Tax Rate (Benefit)

A reconciliation of the statutory federal income tax rate (benefit) to the Company’s effective tax rate (benefit) at December 31, 2023 and 2022 is as follows:

		December 31, 2023			December 31, 2022
Statutory federal income tax rate		21.00	%		21.00	%
Statutory state income tax rate		7.51	%		—	%
Merger and acquisition expenses		24.78	%		—	%
Change in apportionment and tax rate		(16.40	)%		—	%
Reversal of transaction costs incurred in connection with IPO		(1.44	)%		—	%
Valuation allowance		23.14	%		7.20	%
Income tax provision		58.59	%		28.20	%

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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-Topic 740
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-Section 50
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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