Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Loss Before Income Taxes

The components of the loss before income taxes were as follows (in thousands):

	Year Ended December 31,
	2023		2022		2021
Domestic	$	(87,409)	$	(111,339)	$	(16,496)
Foreign	(3,321)		(239)		(1,617)
Total loss before provision for income taxes	$	(90,730)	$	(111,578)	$	(18,113)

Schedule of Components of Income Tax Expense (Benefit)

The components of the provision for income taxes were as follows (in thousands):

	Year Ended December 31,
	2023		2022		2021
Current:
Federal	$	—	$	—	$	—
State	777		231		50
Foreign	—		—		—
Total Current	$	777	$	231	$	50
Deferred:
Federal	$	122	$	92	$	264
State	(80)		4		72
Foreign	—		—		—
Total Deferred	$	42	$	96	$	336
Total Provision for income taxes	$	819	$	327	$	386

Schedule of Effective Income Tax Rate Reconciliation

Reconciliation of the statutory federal income tax to the Company's effective tax is as follows (amounts in thousands):

	Year Ended December 31,
	2023				2022				2021
Tax provision (benefit) at U.S. statutory rate	$	(19,053)	21.0	%	$	(23,431)	21.0	%	$	(3,804)	21.0	%
State income taxes (1)	(2,519)		2.8		(2,514)		2.3		(409)		2.3
Foreign taxes in excess of the U.S. statutory rate	175		(0.2)		10		—		74		(0.4)
Change of valuation allowance (1)	15,288		(16.9)		21,501		(19.3)		2,397		(13.2)
Change in fair value of warrant liabilities (1)	1,892		(2.1)		(4,166)		3.7		1,275		(7.1)
Share based compensation	(46)		0.1		8,804		(7.9)		1,548		(8.6)
Tax credits	1,913		(2.1)		(3,615)		3.2		(862)		4.8
Section 162(m) limitation	3,354		(3.7)		3,693		(3.3)		—		—
Other	(185)		0.2		45		—		167		(0.9)
Tax Expense	$	819	(0.9)	%	$	327	(0.3)	%	$	386	(2.1)	%

(1) Immaterial correction of error of $8.3 million to the change in fair value of warrant liabilities and related $1.8 million to state income taxes for the year ended December 31, 2022. This correction had no impact on the consolidated balance sheet as of December 31, 2022 and the consolidated statements of operations, stockholders' equity and cash flows for the year ended December 31, 2022.

Schedule of Net Deferred Tax Liabilities

Significant components for the Company's net deferred tax liabilities included in accrued expenses and other current liabilities in the consolidated balance sheets are as follows (in thousands):

	Year Ended December 31,
	2023		2022
Deferred tax assets
Accrued compensation	$	1,919	$	2,087
Operating lease liability	1,322		1,822
Share-based compensation	8,377		6,033
Net operating loss carryforwards (1)	28,430		20,984
Allowance for bad debt	306		223
Tax credits	1,702		3,615
Section 174 capitalization	12,730		5,705
Other	404		(32)
Total deferred tax assets	$	55,190	$	40,437
Valuation allowance (1)	(51,398)		(36,109)
Net deferred tax assets	$	3,792	$	4,328
Deferred tax liabilities
Depreciation and amortization	$	(3,245)	$	(3,392)
Operating lease assets	(1,107)		(1,454)
Other	—		—
Total deferred tax liabilities	$	(4,352)	$	(4,846)
Net deferred tax liabilities	$	(560)	$	(518)

(1) The components of the Company's deferred tax assets and valuation allowance as of December 31, 2022 have been adjusted to reflect immaterial corrections identified during the year ended December, 31 2023. This correction had no impact on the consolidated balance sheet as of December 31, 2022 and the consolidated statements of operations, stockholders' equity and cash flows for the year ended December 31, 2022.

Schedule of Unrecognized Tax Benefits Roll Forward

Changes in our unrecognized tax benefits are summarized as follows (in thousands):

	Year Ended December 31,
	2023		2022		2021
Beginning Balance	$	1,629	$	427	$	43
Additions for current year items	13		842		115
Additions for prior year items	—		360		269
Reductions for prior year items	(820)		—		—
Lapse of statute of limitations	—		—		—
Ending Balance	$	822	$	1,629	$	427