Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Components of Benefits from Income Taxes

The following table shows the components of the provision for income taxes (in thousands):

	For the year ended December 31,
	2023		2022
Current:
State	$	3	$	4
Deferred:
U.S. Federal	—		—
Provision for (benefit from) income taxes	$	3	$	4

Schedule of Effective Income Tax Rate Reconciliation

The principal items accounting for the difference between income taxes computed at the U.S. statutory rate and the (benefit from) provision for income taxes reflected in our Consolidated Statements of Operations are as follows:

	For the year ended December 31,
	2023		2022
U.S. statutory rate	21.0	%	21.0	%
State taxes (net of federal tax benefit)	4.5		1.3
Valuation allowance	(29.5)		(18.2)
Other	4.1		(4.1)
	0.0	%	0.0	%

Schedule of Deferred Tax Assets

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets are as follows (in thousands):

	At December 31,
	2023		2022
Accrued expenses and other reserves	$	1,195	$	1,458
Right-of-use-asset	(197)		(294)
Lease liabilities	224		306
Tax credits, deferred R&D, and other	470		438
Net operating loss	20,935		18,856
Valuation allowance	(22,627)		(20,764)
Net deferred tax assets	$	—	$	—