Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Summary of Reconciliation Between Federal Statutory Rate and Effective Tax Rate

The reconciliation between the federal statutory rate and the Company’s effective tax rate is summarized below:

	Years Ended December 31,
		2022	2021
Federal statutory rate		21.00%	21.00%
State blended rate		4.77%	4.99%
Stock-based compensation		(3.13)%	(3.61)%
Gain on extinguishment of debt		(—)%	(8.53)%
Other permanent items		(—)%	(0.47)%
Change in valuation allowance		(22.11)%	(62.41)%
Convertible debt embedded derivative		(—)%	44.95%
Other		(0.56)%	4.02%
Effective tax rate		(0.03)%	(0.06)%

Summary of Tax Effects of Temporary Differences and Carryforwards of Deferred Tax Deferred Tax and Liabilities

The tax effects of temporary differences and carryforwards of the deferred tax assets and liabilities are presented below (in thousands):

	December 31,
		2022		2021
Deferred tax assets:
Net operating loss carryforwards	$	57,256	$	50,494
Depreciation and amortization		4,334		4,656
Accruals and reserves		4,187		3,577
Interest expense limitation carryforward		3,056		2,229
Research and development credits		2,043		2,250
Lease liability		90		-
Gross deferred tax assets		70,966		63,206
Less: valuation allowance		(70,746)		(63,206)
Net deferred tax assets		220		-
Deferred tax liability:
Debt discount		(151)		-
Lease liability		(69)
Total	$	-	$	-

Summary of Changes in Unrecognized Tax Benefits

The following table reflects changes in the unrecognized tax benefits for the periods presented (in thousands):

	December 31,
		2022		2021
Gross amount of unrecognized tax benefits as of the beginning of the period	$	465	$	447
Increases related to current year tax provisions		296		18
Gross amount of unrecognized tax benefits as of the end of the period	$	761	$	465