Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Income Tax (Benefit) Expense

Income tax (benefit) expense for respective periods noted is as follows:

	Year Ended December 31,
	2022			2021
Current
Federal, State and Local	$	—		$	—
Deferred
Federal		(24,265	)		(9,528	)
State and Local		11,124			(9,409	)
Current and Deferred tax (benefit) expense		(13,141	)		(18,937	)
Less: Valuation allowance reserve		13,141			18,937
Income tax expense (benefit)	$	—		$	—

Schedule of Effective Income Tax Rate Reconciliation

The reconciliation of the federal statutory income tax rate to the effective income tax rate for the respective period noted is as follows:

	Year Ended December 31,
	2022			2021
U.S. federal statutory rate		21.0	%		21.0	%
U.S. state and local income taxes, net of federal benefit		6.6	%		13.2	%
Permanent differences		(1.0	)%		(0.6	)%
Tax credits		1.3	%		—	%
Revaluation of state deferred taxes		(15.2)	%		0.1	%
Valuation allowance		(12.7	)%		(33.7	)%
Effective tax rate		—	%		—	%

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences which give rise to the net deferred tax assets for the respective period noted is as follows:

	Year Ended December 31,
	2022			2021
Deferred Tax Assets
Net operating loss	$	37,032		$	35,989
Debt issue costs		922			—
Stock-based compensation expense		11,105			7,091
Lease liabilities		836			—
Research and development expenditures		6,193			—
Research and development tax credit carryforwards		1,719			428
Accrued expenses		311			897
Section 195 deferred start-up costs		15			16
Depreciation & amortization	$	221		$	—
Deferred tax assets	$	58,354		$	44,421
Deferred Tax Liabilities
Operating lease right-of-use assets		(850	)		—
Depreciation		—			(22	)
Patent licenses		—			(36	)
Deferred Tax Liabilities	$	(850	)	$	(58	)
Deferred tax assets, net of deferred tax liabilities		57,504			44,363
Less: valuation allowance		(57,504	)		(44,363	)
Deferred tax assets, net after valuation allowance	$	—		$	—