Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Net Deferred Tax Assets

Components of the net deferred tax assets at December 31, 2021 and 2022 are as follows (in thousands):

	2021			2022
Deferred tax assets:
Federal net operating loss carryforwards	$	12,813		$	17,252
State net operating loss carryforwards		3,630			4,585
Research and development tax credits		3,719			4,214
Accrued liabilities		327			677
Stock-based compensation		1,087			1,329
Depreciation and amortization		247			324
Capitalized research and development costs		29,529			30,976
Lease liabilities		129			146
Other		29			—
Total deferred tax assets		51,510			59,503
Deferred tax liabilities:
Right-of-use lease assets		(111	)		(144	)
Other		—			(273	)
Total deferred tax liabilities	$	(111	)	$	(417	)
Valuation allowance	$	(51,399	)	$	(59,086	)
Net deferred tax assets	$	—		$	—

Schedule of Reconciliation of Income Tax (Expense) Benefit

A reconciliation of income tax (expense) benefit at the statutory federal income tax rate and income taxes as reflected in the consolidated financial statements at December 31, 2021 and 2022 are as follows:

	2021			2022
Federal income tax at statutory rate		21.00	%		21.00	%
State income tax, net of federal benefit		5.97	%		4.28	%
Research and development credits		3.16	%		1.39	%
Book compensation related to stock options		0.03	%		(0.80	)%
Change in income tax rate		0.45	%		(4.93	)%
Other		(0.93	)%		(0.09	)%
Increase in valuation allowance		(29.68	)%		(20.87	)%
Effective tax rate		—	%		(0.02	)%

Schedule of Reconciliation of Uncertain Tax Benefits

A reconciliation of the beginning and ending amount of uncertain tax benefits is as follows (in thousands):

	2021		2022
Beginning uncertain tax benefits	$	774	$	977
Prior year - increases		—		—
Current year - decreases		—		—
Current year - increases		203		129
Ending uncertain tax benefits	$	977	$	1,106