Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Components of Provision For Income Taxes

The provision for income taxes consists of the following components:

	Years Ended December 31,
	2023		2022
Current
Federal	$	—	$	—
State		53		19
Total current expense (benefit)		53		19
Deferred
Federal		-		-
State		-		-
Total deferred expense (benefit)	$	—	$	—
Total tax recognized	$	53	$	19

Schedule of Effective Income Tax Rate Reconciliations

A reconciliation setting forth the differences between effective tax rate of the Company as well as the U.S. federal statutory tax rate is as follows:

	Years Ended December 31,
	2023	2022
Benefit at federal statutory rate	21.00%	21.00%
State taxes	4.73%	54.48%
Credits	1.38%	13.63%
Transaction costs	0.00%	(6.22%)
Gain on earn-out shares	1.19%	218.69%
Share-based payment measurement	(0.78%)	(10.45%)
Other	(0.10%)	2.56%
Change in valuation allowance	(27.51%)	(293.93%)
Effective tax rate	(0.09%)	(0.24%)

Schedule of Components of Deferred Tax Assets And Liabilities

Significant components of the Company’s deferred tax assets and liabilities are as follows:

	Years Ended December 31,
	2023			2022
Deferred tax assets:
Operating tax losses	$	67,464		$	55,350
Research credits		8,586			7,416
Temporary differences		1,240			1,337
Research and development costs		6,799			4,823
Start-up costs		2,075			2,197
Lease liability		617			847
Share based payments		4,484			3,298
Gross deferred tax assets		91,265			75,268
Valuation Allowance		(90,364	)		(74,010	)
Deferred tax assets, Less: valuation allowance		901			1,258
Deferred tax liabilities:
Right-of-use asset		(391	)		(664	)
Other temporary differences		(510	)		(594	)
Deferred tax liabilities		(901	)		(1,258	)
Total	$	—		$	—