Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Reconciliation of Federal Statutory Income Tax Rate

The effective tax rate of the Company's provision (benefit) for income taxes differs from the federal statutory rate as follows:

	For the Year Ended December 31, 2020			For the Period from September 20, 2019 (date of inception) to December 31, 2019
Statutory rate		21.00	%		21.00	%
State tax		0.06	%		—
General business credits		1.06	%		—
Other permanent differences		(0.25	)%		—
Change in valuation allowance		(15.91	)%		(21.00	)%
Change in fair value of tranche liability		(5.96	)%		—
Income tax provision (benefit)		0.00	%		0.00	%

Schedule of Significant Components of Net Deferred Tax Asset

At December 31, 2020 and December 31, 2019, the significant components of the Company’s net deferred tax asset are as follows (in thousands):

	For the Year Ended December 31, 2020			For the Period from September 20, 2019 (date of inception) to December 31, 2019
Net operating loss carryforwards	$	5,810		$	—
Tax credit carryforwards		672			—
Accruals and reserves		334			—
Other		21			—
Intangibles		2,390			206
Organizational and start-up costs		—			28
Non-qualified stock options		555			—
Total deferred tax assets		9,782			234
Valuation allowance		(9,782	)		(234	)
Deferred tax asset, net of allowance	$	—		$	—