Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

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,
	2022			2021
Expected tax benefit computed at federal statutory rate	$	(13,242	)	$	(6,861	)
State income taxes, net of federal tax benefit		(3,754	)		(2,169	)
Permanent differences		1,899			324
Research and development credits		(2,930	)		(745	)
Reserve for uncertain tax positions		715			253
Other		80			328
Change in valuation allowance		17,232			8,870
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,
	2022			2021
Deferred tax assets:
Net operating loss carryforwards	$	16,261		$	11,134
Research and development credit carryforwards		3,377			1,179
Stock-based compensation		3,453			1,273
Lease liability		7,081
Capitalized research and development		8,310			54
Other		430			77
Total deferred tax assets		38,912			13,717
Valuation allowance		(30,976	)		(13,390	)
Net deferred tax assets		7,936			327
Deferred tax liabilities:
Property and equipment		(1,519	)		(106	)
ROU asset		(6,235	)
Other		(182	)		(221	)
Total gross deferred tax liabilities		(7,936	)		(327	)
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, 2022 and 2021 (in thousands):

	Year Ended December 31,
	2022		2021
Balance at beginning of year	$	510	$	234
Decreases related to prior year tax positions		—		(50	)
Increases related to current year tax positions		763		326
Balance at end of year	$	1,273	$	510