Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of the Components of Loss Before Taxes

The components of loss before taxes are as follows (in thousands):

	Year Ended December 31,
	2022		2021		2020
United States	$	(249,550)	$	(184,183)	$	(114,010)
International	(8,401)		(6,678)		(123)
Loss before income taxes	$	(257,951)	$	(190,861)	$	(114,133)

Schedule of Provision For Income Taxes

The provision for income taxes is as follows (in thousands):

	Year Ended December 31,
	2022		2021		2020
Current
Federal	$	—	$	—	$	—
State	7		1		24
Foreign	85		6		7
Total current provision	92		7		31
Deferred
Federal	—		(7,917)		—
State	—		(2,627)		—
Total deferred benefit	—		(10,544)		—
Total provision (benefit)	$	92	$	(10,537)	$	31

Schedule of Effective Tax Rate Reconciliation

A reconciliation of the statutory U.S. federal rate to the Company’s effective tax rate is as follows:

	Year Ended December 31,
	2022		2021		2020
	%		%		%
Tax at federal statutory rate	(21.0)	%	(21.0)	%	(21.0)	%
State taxes, net of federal benefit	(9.1)	%	(7.3)	%	(6.7)	%
Permanent differences	(6.3)	%	(0.1)	%	0.2	%
Change in valuation allowance	41.8	%	27.9	%	32.5	%
Tax credits	(5.4)	%	(5.0)	%	(5.0)	%
Effective income tax rate	0.0	%	(5.5)	%	0.0	%

Schedule of Deferred Income Tax Assets

Significant components of the Company’s net deferred tax assets as of December 31, 2022, 2021 and 2020 (in thousands):

	December 31,
	2022		2021		2020
Deferred tax assets:
Net operating loss carryforwards	$	161,239	$	124,591	$	72,785
Research and development credits	36,886		22,995		13,499
Accruals and reserves	148		518		493
Property and equipment	4,260		1,362		811
Stock-based compensation	14,416		4,651		649
Goodwill	4,920		3,819		—
Intangibles	900		355		—
Lease Liability	600		—		—
Capitalized R&D	42,676		—		—
Total deferred tax assets	266,045		158,291		88,237
Valuation allowance	(249,382)		(141,618)		(88,237)
Net deferred tax assets	16,663		16,673		—
Deferred tax liabilities
Contractual agreement	(16,663)		(16,673)		—
Total deferred tax liabilities	(16,663)		(16,673)		—
Net deferred tax assets	$	—	$	—	$	—

Schedule of the Changes in the Gross Amount of Unrecognized Tax Benefits

The following shows the changes in the gross amount of unrecognized tax benefits as follows (in thousands):

	Year Ended December 31,
	2022		2021		2020
Unrecognized tax benefits, beginning of the year	$	8,518	$	4,995	$	2,872
Increases related to prior year tax positions	219		3,523		—
Decreases related to prior year tax positions	—		—		—
Increases related to current year tax positions	5,834		—		2,123
Unrecognized tax benefits, end of year	$	14,571	$	8,518	$	4,995