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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Taxes [Abstract] |
Schedule of Net Deferred Tax Assets and Liabilities | The Company’s net deferred tax assets and liabilities are as follows:
|  | December 31, |  |  | December 31, |
|  | 2025 |  |  | 2024 |
Deferred tax liability |  |  |  |  |  |
Startup Costs |  | $ | 474,767 |  |  | $ | 291,092 |
Total deferred tax asset |  |  | 474,767 |  |  |  | 291,092 |
Valuation allowance |  |  | (474,767 | ) |  |  | (291,092 | )
Deferred tax liability, net of allowance |  | $ | — |  |  | $ | — |
Schedule of Income Tax Provision | The income tax provision for the year ended December 31, 2025 and 2024 consists of the following:
|  | December 31, |  |  | December 31, |
|  | 2025 |  |  | 2024 |
Federal |  |  |  |  |  |
Current |  | $ | 182,500 |  |  | $ | 860,400 |
Deferred |  |  | (183,676 | ) |  |  | (418,565 | )
State |  |  |  |  |  |  |  |
Current |  |  | — |  |  |  | — |
Deferred |  |  | — |  |  |  | — |
Penalties and interests on underpayment of estimated income taxes |  |  | 46,687 |  |  |  | 75,181 |
Change in valuation allowance |  |  | 183,676 |  |  |  | 208,413 |
Income tax provision |  | $ | 229,187 |  |  | $ | 725,429 |
Schedule of Reconciliation of the Federal Income Tax Rate | A reconciliation of the 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 |  | $ | (1,692,801 | ) |  |  | 21.0 | % |  | $ | 210,648 |  |  |  | 21.0 | %
Penalties and interests on income taxes |  |  | 85,843 |  |  |  | (1.0 | )% |  |  | 75,181 |  |  |  | 7.5 | %
Loss on debt extinguishment of promissory note |  |  | 1,306,823 |  |  |  | (16.2 | )% |  |  | — |  |  |  | — | %
Loss on change in fair value of promissory note and forward settlement contract |  |  | 45,669 |  |  |  | (0.6 | )% |  |  | — |  |  |  | — | %
Merger & acquisitions related costs |  |  | 299,977 |  |  |  | (3.7 | )% |  |  | 231,187 |  |  |  | 23.0 | %
Change in valuation allowance |  |  | 183,676 |  |  |  | (2.3 | )% |  |  | 208,413 |  |  |  | 20.8 | %
Income tax provision |  | $ | 229,187 |  |  |  | (2.8 | )% |  | $ | 725,429 |  |  |  | 72.3 | %
Schedule of Income Taxes Paid | Total income taxes paid for the years ended December 31, 2025 and 2024 are presented below:
|  | December 31, |  |  | December 31, |
|  | 2025 |  |  | 2024 |
Federal |  | $ | 1,037,918 |  |  | $ | 347,716 |
Total income taxes paid |  | $ | 1,037,918 |  |  | $ | 347,716 |

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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://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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