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INCOME TAXES - Reconciliation of Income Tax Expense (Benefit) Computed at Statutory Federal Rate (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2022 | Sep. 30, 2022 | Jun. 30, 2022 | Mar. 31, 2022 | Dec. 31, 2021 | Sep. 30, 2021 | Jun. 30, 2021 | Mar. 31, 2021 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Current provision (benefit): |  |  |  |  |  |  |  |  |  |  |
Federal |  |  |  |  |  |  |  |  | $ 166 |  |
State |  |  |  |  |  |  |  |  | 4,540 | $ 3,142 | $ 830
Current provision (benefit) |  |  |  |  |  |  |  |  | 4,706 | 3,142 | 830
Deferred provision (benefit): |  |  |  |  |  |  |  |  |  |  |
Federal |  |  |  |  |  |  |  |  | (4,631) | (61,445) |
State |  |  |  |  |  |  |  |  | (3,920) | (16,588) |
Deferred provision (benefit) |  |  |  |  |  |  |  |  | (8,551) | (78,033) |
Income tax provision (benefit) | $ (592) | $ 975 | $ (1,455) | $ (2,773) | $ (13,842) | $ 991 | $ (61,852) | $ (188) | $ (3,845) | $ (74,891) | $ 830
Federal income tax expense at statutory rate (as a percent) |  |  |  |  |  |  |  |  | 21.00% | 21.00% | 21.00%
(Increase) decrease income tax (benefit) resulting from: |  |  |  |  |  |  |  |  |  |  |
State income tax, net of federal benefit (as a percent) |  |  |  |  |  |  |  |  | 5.00% | 2.90% | 5.10%
Permanent differences (as a percent) |  |  |  |  |  |  |  |  | (1.90%) | (3.90%) | 1.10%
Stock compensation (as a percent) |  |  |  |  |  |  |  |  | (5.10%) | (18.80%) | (3.00%)
Research and development credit (as a percent) |  |  |  |  |  |  |  |  | 0.70% | 16.30% | (1.10%)
Transaction costs (as a percent) |  |  |  |  |  |  |  |  | (4.40%) |  |
Change in tax rates and other (as a percent) |  |  |  |  |  |  |  |  | (2.00%) |  |
Change in valuation allowance (as a percent) |  |  |  |  |  |  |  |  |  | 2202.50% | (20.10%)
Effective income tax rate (as a percent) |  |  |  |  |  |  |  |  | 13.30% | 2220.00% | 3.00%

X
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