Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

Income tax expense differs from the amount computed by applying the statutory federal income tax rate due to the following (in thousands):

	Year Ended December 31,
	2022		2021
Federal tax benefits at statutory rate	$	(19,523)	$	(14,887)
State taxes, net of federal benefit	(6,181)		(1,275)
Change in valuation allowance	24,828		17,751
Stock-based compensation tax deduction over book expense	131		(2,790)
Permanent differences	615		(47)
Research and development credits	(1,920)		(1,697)
Executive compensation limitations	2,405		2,806
Other	(355)		139
Total income tax expense	$	—	$	—

Schedule of Deferred Tax Assets and Liabilities

The categories that give rise to components of the deferred tax assets are as follows (in thousands):

	December 31,
	2022		2021
Deferred tax assets:
Net operating loss carryforwards	$	33,187	$	22,385
Accrued expenses and reserves	1,540		1,129
Research and development credits	4,092		2,073
Stock-based compensation	7,790		4,198
Lease liabilities	7,663		6,182
Capitalized research and development	7,819		—
Other	43		56
Gross deferred tax assets	62,134		36,023
Less valuation allowance	(54,991)		(30,194)
Net deferred tax assets	$	7,143	$	5,829
Deferred tax liabilities:
Fixed assets and intangibles	(216)		(490)
Right-of-use assets	(6,927)		(5,339)
Gross deferred tax liabilities	(7,143)		(5,829)
Total net deferred tax assets (liabilities)	$	—	$	—

Schedule of Unrecognized Tax Benefits Roll Forward

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

	December 31,
	2022		2021
Beginning balance	$	839	$	337
Change related to prior year provisions	99		(154)
Change related to current year provisions	648		656
Ending balance	$	1,586	$	839