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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Taxes [Abstract]

Schedule of Net Deferred Tax Assets

The Company’s net deferred tax assets are as follows:

		December 31, 2024				December 31, 2023
Deferred tax asset/(liability)
Organizational costs/Startup expenses		$	694,480			$	436,196
Unrealized gain/loss – Trust			—				(13,661	)
Net deferred tax asset			694,480				422,535
Valuation allowance			(694,480	)			(436,196	)
Deferred tax (liability), net of allowance		$	—			$	(13,661	)

Schedule of Income Tax Provision

The income tax provision consists of the following:

		For the Year Ended December 31, 2024				For the Year Ended December 31, 2023
Federal
Current		$	94,174			$	480,069
Deferred			(271,945	)			(226,991	)
State
Change in valuation allowance			258,284				203,712
Income tax provision		$	80,513			$	456,790

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, 2024			December 31, 2023
Statutory federal income tax rate		21.0	%		21.0	%
Prior Year Trueup		0.00			0.00
Change in fair value of warrant liabilities		(18.7	)		(11.4	)
Business combination expenses		0.00			5.8
Penalties and interest		0.00			0.2
Change in valuation allowance		(3.0	)		12.6
Income tax provision		(0.90	)%		28.2	%

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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

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

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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.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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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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Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

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