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Income Taxes (Tables)

12 Months Ended

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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Tabular disclosure of the components of income taxes paid.

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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.

+ References

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
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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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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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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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-Topic 740
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-Name Accounting Standards Codification
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