Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Federal and State Income Tax Provision

The federal and state income tax provision for the year ended December 31, 2022, 2021 and 2020 are summarized as follows (in thousands):

	Year Ended December 31,
	2022		2021		2020
Current:
Federal	$	2,209	$	—	$	—
State		1,045		—		—
Income tax provision	$	3,254	$	—	$	—

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the federal statutory rate to the Company’s effective tax rate is as follows for the years ended December 31, 2022, 2021, and 2020 (in thousands):

	Year Ended December 31,
	2022			2021			2020
Tax benefit at federal statutory rate	$	(27,205	)	$	(7,627	)	$	(39,948	)
State income taxes		(344	)		398			(16,570	)
Tax credits		(20,184	)		(9,389	)		(8,010	)
Uncertain tax positions		7,733			2,347			2,003
Stock-based compensation		4,919			(2,368	)		353
Change in valuation allowance		38,421			16,800			62,280
Other		(86	)		(161	)		(108	)
Income tax provision	$	3,254		$	—		$	—

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant components of the Company’s deferred tax assets and liabilities consist of (in thousands):

	December 31,
	2022			2021
Deferred tax assets:
Net operating loss	$	20,963		$	63,868
Accrued bonus		806			1,811
Tax credits		26,319			19,614
Stock-based compensation		13,351			9,656
Deferred revenue		67,673			27,849
Lease liability		10,055			11,296
Section 174 R&D capitalization		35,150			—
Other		1,608			694
Gross deferred tax assets		175,925			134,788
Less valuation allowance		(164,316	)		(122,046	)
Total deferred tax assets	$	11,609		$	12,742
Deferred tax liabilities:
Depreciation and amortization	$	(5,155	)	$	(5,488	)
Right-of-use assets		(6,454	)		(7,254	)
Gross deferred tax liabilities		(11,609	)		(12,742	)
Deferred tax assets, net	$	—		$	—

Schedule of Unrecognized Tax Benefits

The following table summarizes the activity related to the Company’s unrecognized tax benefits for the years ended December 31, 2022, 2021, and 2020 (in thousands):

Balance as of December 31, 2020	$	4,592
Decreases related to tax positions taken during the    prior year		(59	)
Increases related to tax positions taken during the    current year		2,406
Balance as of December 31, 2021		6,939
Increases related to tax positions taken during the    current year		8,199
Balance as of December 31, 2022	$	15,138