Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

The following is a reconciliation between the provision for income taxes and income taxes computed using the U.S. federal statutory corporate tax rate for the years ended December 31, 2021 and 2020 is as follows (in thousands):

	Year Ended December 31,
	2021			2020
Expected tax benefit at statutory rate	$	(5,392	)	$	(1,960	)
State income tax, net of federal benefit		(1,661	)		(12	)
Permanent items and other		114			102
Research credits		(680	)		(70	)
Change in valuation allowance		7,620			1,941
	$	1		$	1

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities as of December 31, 2021 and 2020 are as follows (in thousands):

	As of December 31,
	2021			2020
Deferred tax assets:
Net operating loss carryforwards	$	9,297		$	2,711
Tax credits		874			144
Other, net		709			186
Total deferred tax assets		10,880			3,041
Valuation allowance		(10,618	)		(2,998	)
Deferred tax assets, net of valuation allowance		262			43
Deferred tax liabilities:
Depreciation		(37	)		(7	)
Right of use assets		(225	)		(36	)
Total deferred tax liabilities		(262	)		(43	)
Net deferred tax assets / (liabilities)	$	—		$	—

Schedule of Unrecognized Tax Benefits Roll Forward

The following table summarizes the changes to the Company’s gross unrecognized tax benefits for the years ended December 31, 2021 and 2020, respectively (in thousands):

	Year Ended December 31,
	2021		2020
Beginning balance at January 1	$	91	$	—
Additions related to current year positions		312		91
Additions related to prior year positions		739		—
Ending balance at December 31	$	1,142	$	91