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 at December 31, 2024 and 2023, are as follows: 

Deferred tax asset	2024			2023
Organizational costs/Start-up expenses	$	438,922		$	401,781
Federal Net Operating Loss		—			—
Total deferred tax asset		438,922			401,781
Valuation allowance		(438,922	)		(401,781	)
Deferred tax asset, net of allowance	$	—		$	—

Schedule of Income Tax Provision

The income tax provision for the years ended December 31, 2024 and 2023, consists of the following: 

Federal	2024			2023
Current	$	25,700		$	11,133
Deferred		(37,141	)		(53,905	)
State
Current	$	4,446		$	25,052
Deferred		—			—
Change in valuation allowance		37,141			53,905
Income tax provision	$	30,146		$	36,185

Schedule of Reconciliation of the Income Tax Rate

A reconciliation of the income tax rate to the Company’s effective tax rate for the years ended December 31, 2024 and 2023, is as follows:

	As of December 31, 2024			As of December 31, 2023
Statutory federal income tax rate		21.0	%		21.0	%
State taxes, net of federal tax benefit		(3.4	)%		5.5	%
Permanent book/tax differences		(12.2	)%		42.6	%
Change in valuation allowance		(28.7	)%		(74.9	)%
Effective income tax rate		(23.3	)%		(5.8	)%