Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

For the years ended December 31, 2023 and 2022, income tax provision (benefit) related to continuing operations differ from the amounts computed by applying the statutory income tax rate of 21% to pre-tax loss as follows (in thousands):

	2023			2022
U.S. federal provision (benefit)
At statutory rate	$	(6,192	)	$	(7,497	)
State taxes		(2,492	)		(2,733	)
Valuation allowance		9,129			8,581
Tax credits		(836	)		(1,173	)
Stock-based compensation		371			2,606
Permanent differences		20			216
Total	$	—		$	—

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets at December 31, 2023 and 2022 are shown below.

	2023			2022
Deferred tax assets:
Net operating losses	$	136,901		$	131,346
Research and development tax credits		19,240			18,122
Amortization		730			916
Lease liability		3,018			3,504
Stock based compensation		809			576
Other		449			378
Capitalized R&D		6,466			4,138
Fixed assets		—			10
Total gross deferred tax assets		167,613			158,990
Less: valuation allowance		(164,643	)		(155,514	)
Total deferred tax assets		2,970			3,476
Deferred tax liability:
Right-of-use assets		(2,970	)		(3,476	)
Total gross deferred tax liabilities		(2,970	)		(3,476	)
Net deferred tax assets	$	—		$	—

Schedule of Unrecognized Tax Benefits Roll Forward

The Company has the following activity relating to unrecognized tax benefits as of December 31, 2023 and 2022:

	2023		2022
Beginning balance	$	4,650	$	4,293
Gross increase - tax position in current period		273		357
Ending balance	$	4,923	$	4,650