Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

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,
	2021			2020
Statutory rate		21.00	%		21.00	%
State tax		0.20	%		0.06	%
Research and development tax credits		7.68	%		1.06	%
Other permanent differences		(1.12	)%		(0.25	)%
Change in valuation allowance		(27.76	)%		(15.91	)%
Change in fair value of tranche liability		(0.00	)%		(5.96	)%
Income tax provision (benefit)		0.00	%		0.00	%

Schedule of Significant Components of Net Deferred Tax Asset

At December 31, 2021 and 2020, the significant components of the Company’s net deferred tax asset are as follows (in thousands):

	For the Year Ended December 31,
	2021			2020
Net operating loss carryforwards	$	37,005		$	5,810
Tax credit carryforwards		14,813			672
Accruals and reserves		1,467			334
Other		103			21
Intangibles		4,169			2,390
Non-qualified stock options		674			555
Total deferred tax assets		58,231			9,782
Valuation allowance		(58,231	)		(9,782	)
Deferred tax asset, net of allowance	$	—		$	—