Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Reconciliation of the Statutory U.S. Federal Rate to the Company's Effective Tax Rate

A reconciliation of the statutory U.S. federal rate to the Company's effective tax rate is as follows:

	Years ended December 31,
	2022		2021		2020
Percent of pre-tax income:
U.S. federal statutory income tax rate	21.0	%	21.0	%	21.0	%
State taxes, net of federal benefit	7.3	%	8.1	%	14.8	%
Permanent items	1.8	%	0.7	%	0.2	%
Impact of state rate changes	—	%	(3.8)	%	0.1	%
Research and development credit	3.7	%	3.3	%	3.1	%
Change in valuation allowance	(33.8)	%	(29.3)	%	(34.8)	%
Effective income tax rate	—	%	—	%	4.4	%

Schedule of Components of Income Tax Benefit

The components of income tax benefit are as follows:

	Years ended December 31,
	2022		2021		2020
Current:
Federal	$	—	$	—	$	—
State	—		—		(3,695)
Deferred:
Federal	—		—		—
State	—		—		—
Income tax benefit	$	—	$	—	$	(3,695)

Schedule of Significant Components of the Company's Deferred Tax Assets (Liabilities)

Significant components of the Company's deferred tax assets (liabilities) for 2022 and 2021 consist of the following:

	As of December 31,
	2022		2021
Deferred tax assets (liabilities)
License and technology payments	$	4,335	$	5,356
Share-based compensation	25,677		21,614
Capitalized R&D	27,527		—
Unrecognized losses from securities	65		—
Accrued expenses	483		320
Right-of-use asset	(335)		(430)
Lease obligation	340		444
Depreciation	(23)		1
Federal and state net operating loss carryforwards	190,163		165,401
Research and development credits	20,931		13,742
Other	35		20
Deferred income tax assets	269,198		206,468
Valuation allowance	(269,198)		(206,468)
Net deferred tax assets	$	—	$	—

Schedule of Position With Respect to Uncertain Tax Positions

The Company's position with respect to uncertain tax positions is set forth below:

Opening balance	$	6,723
Gross amount of increases in unrecognized tax benefits during the period - current year provisions	—
Gross amount of increases in unrecognized tax benefits during the period - prior year provisions	—
Gross amount of decreases in unrecognized tax benefits during the period - other	—
Decreases due to settlement with tax authorities during the period	—
Reduction of unrecognized tax benefits due to expiration of the state of limitations during the period	—
Closing Balance	$	6,723