Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the expected tax expense (benefit) to the actual tax expense is as follows (in thousands):

	Year Ended December 31,
	2023			2022
Federal tax benefit at statutory rate	$	(18,118	)	$	(19,523	)
State taxes, net of federal benefit		(2,491	)		(6,181	)
Change in valuation allowance		19,112			24,828
Stock-based compensation tax deduction over book expense		4,012			131
Permanent differences		79			615
Research and development credits		(2,323	)		(1,920	)
Executive compensation limitation		384			2,405
Other		(655	)		(355	)
Total tax expense	$	—		$	—

Schedule of Deferred Tax Assets and Liabilities

The categories that give rise to significant components of the deferred tax assets as of December 31, 2023 and 2022, are as follows (in thousands):

	December 31,
	2023			2022
Deferred tax assets:
Net operating loss carryforwards	$	41,212		$	33,187
Accruals and reserves		1,296			1,540
Research and development credits		6,415			4,092
Stock-based compensation		11,348			7,790
Lease liabilities		7,212			7,663
Capitalized research and experimentation		13,502			7,819
Other		—			43
Gross deferred tax assets		80,985			62,134
Valuation allowance		(74,026	)		(54,991	)
Deferred tax liabilities:
Fixed assets and intangibles		(411	)		(216	)
Right-of-use assets		(6,426	)		(6,927	)
Other		(122	)		—
Gross deferred tax liabilities		(6,959	)		(7,143	)
Total net deferred tax assets (liabilities)	$	—		$	—

Schedule of Unrecognized Tax Benefits Roll Forward

The beginning and ending unrecognized tax benefits amounts are as follows (in thousands):

	December 31,
	2023		2022
Beginning balance	$	1,586	$	839
Change related to prior year positions		26		99
Change related to current year positions		752		648
Ending balance	$	2,364	$	1,586