Company: CERO
Filing Date: 2025-02-07
Form Type: 424B3
Source: 0001213900-25-011071
Chunk: 376

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-07
Form: 424B3
Chunk 376
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 to expenses charged which are not tax deductible.

The total provision benefit for income taxes is
comprised of the following:

|                                    |     | December 31, 
 2023         |         |   |     | December 31, 
 2022         |          |   |
|:-----------------------------------|:----|:-------------|:--------|:--|:----|:-------------|:---------|:--|
| Current expense                    |     | $            | (94,819 | ) |     | $            | (599,159 | ) |
| Deferred tax benefit               |     |              | —       |   |     |              | —        |   |
| Change in valuation allowance      |     |              | —       |   |     |              | —        |   |
| Total income tax (expense) benefit |     | $            | (94,819 | ) |     | $            | (599,159 | ) |

The net deferred tax assets in the accompanying
balance sheets included the following components:

|                                             |     |   | December 31, 
         2023 |   |     |   | December 31, 
         2022 |   |
|:--------------------------------------------|:----|:--|-------------:|:--|:----|:--|-------------:|:--|
| Deferred tax assets                         |     | $ |      607,516 |   |     | $ |      596,692 |   |
| Deferred tax liabilities                    |     |   |            — |   |     |   |            — |   |
| Valuation allowance for deferred tax assets |     |   |     (607,516 | ) |     |   |     (596,692 | ) |
| Net deferred tax assets                     |     | $ |            — |   |     | $ |            — |   |

The deferred tax assets as of December 31, 2023
and 2022 were comprised of the tax effect of cumulative temporary differences as follows:

|                                                                 |     |   | December 31, 
         2023 |   |     |   | December 31, 
         2022 |   |
|:----------------------------------------------------------------|:----|:--|-------------:|:--|:----|:--|-------------:|:--|
| General and administration expenses before business combination |     | $ |      607,516 |   |     | $ |