Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Effective Tax Rate of Income Tax Expense (Benefit) Differs from Federal Statutory Rate

The effective tax rate of the Company’s income tax expense (benefit) differs from the federal statutory rate as follows:

	Year ended December 31,
	2022			2021
Federal statutory income tax rate		21.0	%		21.0	%
Research tax credit		1.5	%		2.1	%
Permanent differences		(1.8	)%		0.4	%
Valuation allowance		(20.7	)%		(23.5	)%
Provision for income taxes		0.0	%		0.0	%

Schedule of Tax Effects of Temporary Differences to Significant Components of Deferred Taxes

The tax effects of temporary differences that give rise to significant components of the deferred taxes are as follows (in thousands):

	December 31,
	2022			2021
Deferred Tax Assets
Net operating loss carryforwards	$	47,050		$	37,295
Other accrued liabilities		1,921			937
Deferred revenue		539			993
Research tax credits		10,546			8,078
Stock-based compensation expense		4,825			2,618
Intangible asset basis		1,092			907
Operating lease liabilities		4,437			3,460
Capitalized research expenditures		16,172			—
Total deferred tax assets	$	86,582		$	54,288
Deferred Tax Liabilities
Operating lease right-of-use assets	$	(3,600	)	$	(3,064	)
Prepaid expenses		(1,556	)		(992	)
Total deferred tax liabilities	$	(5,156	)	$	(4,056	)
Less: valuation allowance		(81,426	)		(50,232	)
Total net deferred tax	$	—		$	—

Reconciliation of Beginning and Ending Unrecognized Tax Benefits

The reconciliation of the beginning and ending unrecognized tax benefits amounts is as follows (in thousands):

	Unrecognized Income Tax Benefits
Balance as of December 31, 2020	$	3,367
Additions for current year tax positions		2,219
Additions for tax positions of prior years		—
Balance as of December 31, 2021		5,586
Additions for current year tax positions		2,687
Additions for tax positions of prior years		—
Balance as of December 31, 2022	$	8,273