Income Taxes (Tables) - ISQ Open Infrastructure Company LLC - Series II [Member]

12 Months Ended

Dec. 31, 2025

Income Taxes (Tables) [Line Items]

Schedule of Income (Loss) Before Tax Expense (Benefit)

Income (loss) before tax expense (benefit) includes the following components:

	For the period from March 28, 2025 (Funding Date) to December 31, 2025
Total income (loss) before income taxes	$	38,939,379

Schedule of Series Ii Incurs Income Tax Expense (Benefit)

The components of the provision for (benefit from) income taxes are as follows:

	For the period from March 28, 2025 (Funding Date) to December 31, 2025
Deferred:
Federal Income Tax	$	7,334,157
State and Local Income Tax		1,399,264
	$	8,733,421
Total Income Tax Provision (Benefit)	$	8,733,421

Schedule of Effective Income Tax Rate

The following table reconciles the U.S. federal statutory tax rate to the effective income tax rate:

	For the period from March 28, 2025 (Funding Date) to December 31, 2025
U.S. Partnership Federal Statutory Tax Rate		-	%
Income taxes at federal corporate tax rate		18.84	%
State and Local Income Taxes (net of federal tax)		3.59	%
Effective Income Tax Rate		22.43	%

Schedule of Components of Series II’s Deferred Tax Assets and Liabilities

The following table represents significant components of Series II’s deferred tax assets and liabilities:

	For the period from March 28, 2025 (Funding Date) to December 31, 2025
Deferred Tax Asset	$	-
Unrealized Appreciation (Depreciation)	$	-
Deferred Tax Liability	$	8,733,421
Unrealized Appreciation (Depreciation)	$	8,733,421