Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

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,
	2023			2022
Expected tax benefit computed at federal statutory rate	$	(12,242	)	$	(13,242	)
State income taxes, net of federal tax benefit		(2,827	)		(3,754	)
Permanent differences		3,567			1,899
Research and development credits		(4,300	)		(2,930	)
Reserve for uncertain tax positions		1,058			715
Other		124			80
Change in valuation allowance		14,620			17,232
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,
	2023			2022
Deferred tax assets:
Net operating loss carryforwards	$	18,745		$	16,261
Capitalized research and development		15,698			8,310
Lease liability		6,868			7,081
Research and development credit carryforwards		6,597			3,377
Stock-based compensation		4,005			3,453
Other		713			430
Total deferred tax assets		52,626			38,912
Valuation allowance		(44,981	)		(30,976	)
Net deferred tax assets		7,645			7,936
Deferred tax liabilities:
ROU asset		(5,831	)		(6,235	)
Property and equipment		(1,498	)		(1,519	)
Other		(316	)		(182	)
Total gross deferred tax liabilities		(7,645	)		(7,936	)
Net deferred tax assets	$	—		$	—

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, 2023 and 2022 (in thousands):

	Year Ended December 31,
	2023		2022
Balance at beginning of year	$	1,273	$	510
Increases related to prior year tax positions		126		—
Increases related to current year tax positions		990		763
Balance at end of year	$	2,389	$	1,273