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Income Taxes	3 Months Ended
Mar. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	11. Income Taxes The Company maintains deferred tax assets that reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. These deferred tax assets include net operating loss carryforwards, research credits and temporary differences. In assessing the Company’s ability to realize deferred tax assets, management considers, on a periodic basis, whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. As such, management has determined that it is appropriate to maintain a valuation allowance against the Company’s U.S. federal and state deferred tax assets, with the exception of an amount equal to schedulable deferred tax liabilities. The Company’s income tax benefit of $0.2 million and $0.3 million reflect effective tax rates of 9.3% and 0.4% for the three months ended March 31, 2021 and 2020, respectively. The difference between the expected statutory federal tax rate of 21% and the 9.3% effective tax rate for the three months ended March 31, 2021 was primarily attributable to the valuation allowance against most of the Company’s deferred tax assets. For the three months ended March 31, 2021, when compared to the same period in 2020, the change in effective income tax rate was primarily attributable a similar tax benefit year over year applied against the amount of income in 2021 compared against the amount of loss in 2020. The Company is subject to taxation in the U.S. and various state and foreign jurisdictions. The Company’s tax years for 2007 forward are subject to examination by the U.S. and state tax authorities due to the existence of the net operating loss and research credit carryforwards.

Income Taxes

3 Months Ended

Mar. 31, 2021

11. Income Taxes

The Company maintains deferred tax assets that reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. These deferred tax assets include net operating loss carryforwards, research credits and temporary differences. In assessing the Company’s ability to realize deferred tax assets, management considers, on a periodic basis, whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. As such, management has determined that it is appropriate to maintain a valuation allowance against the Company’s U.S. federal and state deferred tax assets, with the exception of an amount equal to schedulable deferred tax liabilities.

The Company’s income tax benefit of $0.2 million and $0.3 million reflect effective tax rates of 9.3% and 0.4% for the three months ended March 31, 2021 and 2020, respectively.

The difference between the expected statutory federal tax rate of 21% and the 9.3% effective tax rate for the three months ended March 31, 2021 was primarily attributable to the valuation allowance against most of the Company’s deferred tax assets. For the three months ended March 31, 2021, when compared to the same period in 2020, the change in effective income tax rate was primarily attributable a similar tax benefit year over year applied against the amount of income in 2021 compared against the amount of loss in 2020.

The Company is subject to taxation in the U.S. and various state and foreign jurisdictions. The Company’s tax years for 2007 forward are subject to examination by the U.S. and state tax authorities due to the existence of the net operating loss and research credit carryforwards.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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