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Income Taxes (Tables) | 5 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2020 | Dec. 31, 2020
Income Taxes (Tables) [Line Items] |  |
Schedule of income tax provision (benefit) |
Current |  |  |  |
Federal |  | $ | (12,204 | )
State |  |  | — |
Deferred |  |  |  |
Federal |  |  | (19,009 | )
State |  |  | — |
Change in valuation allowance |  |  | 31,213 |
Income tax provision (benefit) |  | $ | — |
Schedule of net deferred tax assets |
Deferred tax asset |  |  |  |
Net operating loss carryforward |  | $ | 12,204 |
Startup/organizational costs |  |  | 19,009 |
Total deferred tax assets |  |  | 31,213 |
Valuation allowance |  |  | (31,213 | )
Deferred tax assets, net of allowance |  | $ | — |
Schedule of effective tax rate |
Tax benefit at statutory federal income tax rate |  | (21.0 | )%
Permanent book/tax difference |  | 20.3 | %
Valuation allowance |  | 0.7 | %
Income tax provision (benefit) |  | 0.0 | %
Ambulnz, Inc. [Member] |  |
Income Taxes (Tables) [Line Items] |  |
Schedule of income tax provision (benefit) |  |
|  | As of December 31,
|  | 2020 |  | 2019
Current: |  |  |  |  |  |
Federal |  | $ | — |  | $ | —
State and local |  |  | 167,443 |  |  | 47,032
Foreign |  |  | — |  |  | —
|  | $ | 167,443 |  | $ | 47,032
Deferred: |  |  |  |  |  |
Federal |  | $ | — |  | $ | —
State and local |  |  | — |  |  | —
Foreign |  |  | — |  |  | —
|  |  | — |  |  | —
Total income tax expense (benefit) |  | $ | 167,443 |  | $ | 47,032
Schedule of net deferred tax assets |  |
|  | As of December 31,
2020 |  | 2019
Deferred tax assets (liabilities): |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 21,936,556 |  |  | $ | 17,573,981 |
Allowance for doubtful accounts |  |  | 2,323,541 |  |  |  | 1,687,471 |
Amortization |  |  | (533,178 | ) |  |  | (426,414 | )
Prepaid expenses |  |  | (207,162 | ) |  |  | (291,341 | )
Property and equipment |  |  | (1,447,130 | ) |  |  | (748,372 | )
Research and development expense |  |  | (622,980 | ) |  |  | (463,316 | )
Other |  |  | 581,654 |  |  |  | 580,695 |
Net deferred tax assets |  |  | 22,031,301 |  |  |  | 17,912,704 |
Valuation allowance |  |  | (22,031,301 | ) |  |  | (17,912,704 | )
Deferred tax assets, net of allowance |  | $ | — |  |  | $ | — |
Schedule of effective tax rate |  |
|  | For the Years Ended December 31,
2020 |  | 2019
Statutory federal income tax benefit |  | 21 | % |  | 21 | %
Permanent items |  | 0.44 | % |  | 0.44 | %
State taxes, net of federal tax benefit |  | 8.02 | % |  | 7.88 | %
Change in valuation allowance |  | (28.36 | )% |  | (29.12 | )%
Effective tax rate |  | 1.1 | % |  | 0.2 | %

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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