Income Tax (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax [Abstract]

Schedule of Income Tax Provision

The income tax provision for the year ended December 31, 2025 and 2024 consists of the following:

	December 31, 2025			December 31, 2024
Federal
Current	$	23,592		$	251,444
Return to provision		40,541			—
Deferred		(983,238	)		(361,019	)
Interest and penalties		—			210,648
State and Local
Current		—			—
Return to provision		—			—
Deferred		—			—
Foreign
Current		—			—
Return to provision		—			—
Deferred		—			—
Change in valuation allowance – federal		983,238			361,019
Change in valuation allowance – state and local		—			—
Change in valuation allowance – foreign		—			—
Income tax provision	$	64,133		$	462,092

Schedule of Net Deferred Tax Liability

The Company’s net deferred tax liability at December 31, 2025 and 2024 are as follows:

	December 31, 2025			December 31, 2024
Deferred tax liability
Organizational costs/Startup expenses	$	1,509,732		$	899,736
Asset and liabilities accretion and amortization		2,337			—
Federal net operating loss carryforward		370,904			—
Total deferred tax asset		1,882,973			899,736
Change in valuation allowance – federal		(1,882,973	)		(899,736	)
Change in valuation allowance – state and local		—			—
Change in valuation allowance – foreign		—			—
Deferred tax liability, net of allowance	$	—		$	—

Schedule of Reconciliation Federal Income Tax Rate

A reconciliation of the federal income tax rate to the Company’s effective tax rate at December 31, 2025 and 2024 is as follows:

	Year Ended December 31,
	2025					2024
Statutory federal income tax rate	21.0	%	$	(4,371,789	)	21.0	%
Change in fair value of Warrants	(14.7	)%		3,056,968		(10.1	)%
Recovery of offering costs attributable to partial waiver of deferred underwriting fee	0.3	%		(56,342	)	—	%
Income tax interest and penalties	(0.1	)%		23,605		(4.8	)%
Change in fair value of conversion event liability	0.1	%		(13,345	)	(0.1	)%
Interest expense – amortization of debt issuance costs	(0.4	)%		73,646		(2.0	)%
Excise tax interest and penalties	(0.5	)%		112,543		(1.0	)%
Business combination expenses	(1.0	)%		215,047		(6.3	)%
Prior year return to provision true-up	(0.2	)%		40,562		1.0	%
Change in valuation allowance – Federal	(4.9	)%		983,238		(8.3	)%
Change in valuation allowance – state and local	—	%		—		—	%
Change in valuation allowance – foreign	—	%		—		—	%
Income tax provision	(0.3	)%	$	64,133		(10.6	)%