Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Reconciliation of Income Tax Expense (Benefit)

A reconciliation of the Company’s income tax expense (benefit) to the amount computed by applying the federal statutory income tax rate is summarized as follows (in thousands):

	Year Ended December 31,
	2021			2020
Expected tax benefit computed at federal statutory rate	$	(6,861	)	$	(1,425	)
State income taxes, net of federal tax benefit		(2,169	)		(426	)
Permanent differences		324			410
Research and development credits		(745	)		(338	)
Reserve for uncertain tax positions		253			85
Other		328			—
Change in valuation allowance		8,870			1,694
Income tax expense (benefit)	$	—		$	—

Schedule of Components of Net Deferred Tax Assets (Liabilities)

Significant components of the Company’s net deferred tax assets (liabilities) are summarized as follows (in thousands):

	December 31, 2021			December 31, 2020
Deferred tax assets:
Net operating loss carryforwards	$	11,134		$	3,731
Research and development credit carryforwards		1,179			703
Stock-based compensation		1,273			21
Other		131			1
Total deferred tax assets		13,717			4,456
Valuation allowance		(13,390	)		(4,444	)
Net deferred tax assets		327			12
Deferred tax liabilities:
Property and equipment		(106	)		(9	)
Other		(221	)		(3	)
Total gross deferred tax liabilities		(327	)		(12	)
Net deferred tax assets (liabilities)	$	—		$	—

Summary of Changes to GrossUnrecognized Tax Benefits

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

	Year Ended December 31,
	2021			2020
Balance at beginning of year	$	234		$	149
Increases (decreases) related to prior year tax positions		(50	)		—
Increases related to current year tax positions		326			85
Balance at end of year	$	510		$	234