Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Components of Benefit from Income Taxes

The components of the benefit from income taxes are as follows (in thousands):

	Year ended December 31,
	2021			2020
Current:
Federal	$	-		$	(1,397	)
State		—			(237	)
		—			(1,634	)
Deferred:
Federal		(147	)		—
State		(122	)		—
		(269	)		—
Benefit from income taxes	$	(269	)	$	(1,634	)

Schedule of Reconciliation of U.S. Federal Statutory Rate to Effective Tax Rate

The 2021 difference between the effective tax rate and the U.S federal statutory rates was driven primarily due to the change in valuation allowance of our deferred tax assets.  A reconciliation of the U.S. federal statutory rate to the effective tax rate is as follows:

	Year ended December 31,
	2021			2020
Federal statutory rate		21	%		21	%
State rate, net of federal benefit		6			6
Tax credits		2			3
Permanent adjustments		—			—
Change in valuation allowance		(24	)		(25	)
Expiration of statutes on uncertain tax positions		—			2
Net operating loss carryback rate benefit under    CARES Act		—			11
Other		(1	)		—
Effective tax rate		4	%		18	%

Schedule of Principal Components of Deferred Tax Assets

The principal components of deferred tax assets, net, were as follows at December 31 (in thousands):

	2021			2020
Depreciation	$	367		$	307
Stock-based compensation		405			121
Research and development credits		6,904			6,686
Net operating loss		3,380			1,352
Other		254			208
Total deferred tax assts		11,310			8,674
Valuation allowance		(10,730	)		(8,674	)
Deferred tax liabilities
Intangibles		(580	)		—
Total deferred tax liabilities		(580	)		—
Net deferred tax assets (liabilities)	$	-		$	-

Schedule of Roll forward of Uncertain Tax Position Related to Research and Development Tax Credits

A roll forward of the uncertain tax position that was primarily related to our research and development tax credits is as follows (in thousands):

Uncertain tax positions at December 31, 2019	$	1,008
Increase due to positions taken in prior periods		(206	)
Uncertain tax positions at December 31, 2020		802
Decrease due to positions taken in prior periods		—
Uncertain tax positions at December 31, 2021	$	802