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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Schedule of Significant Portions of Deferred Tax Assets and Deferred Tax 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 were as follows (in thousands):
|  | December 31, |  |  | December 31, |
|  | 2021 |  |  | 2020 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 37,874 |  |  | $ | 11,341 |
Intangible assets |  |  | 7,464 |  |  |  | 5,231 |
Research and development credits |  |  | 4,037 |  |  |  | 657 |
Operating lease liabilities |  |  | 4,689 |  |  |  | 745 |
Contribution of common stock |  |  | 4,366 |  |  |  | — |
Other, net |  |  | 2,686 |  |  |  | 646 |
Total deferred tax assets |  |  | 61,116 |  |  |  | 18,620 |
Deferred tax liabilities: |  |  |  |  |  |
Property and equipment |  |  | (420 | ) |  |  | (293 | )
Operating lease assets |  |  | (4,330 | ) |  |  | (555 | )
Total deferred tax liabilities |  |  | (4,750 | ) |  |  | (848 | )
Valuation allowance |  |  | (56,366 | ) |  |  | (17,772 | )
Net deferred tax assets |  | $ | — |  |  | $ | — |
Reconciliation of Federal Statutory Income Tax Rate and Effective Income Tax Rate | A reconciliation of the federal statutory income tax rate and the Company’s effective income tax rate is as follows:
|  | Year ended December 31, |
|  | 2021 |  |  | 2020 |
Federal statutory income tax rate |  |  | 21.0 | % |  |  | 21.0 | %
State income taxes, net of federal benefit |  |  | 6.1 |  |  |  | 1.3 |
Change in valuation allowance |  |  | (31.4 | ) |  |  | (13.5 | )
Fair value of purchase right liability |  |  | 0.3 |  |  |  | 1.5 |
In-process research and development |  |  | — |  |  |  | (10.3 | )
Other permanent differences |  |  | (0.7 | ) |  |  | (0.1 | )
Research and development credits |  |  | 2.9 |  |  |  | — |
State net operating loss |  |  | 2.4 |  |  |  | — |
Other |  |  | (0.6 | ) |  |  | 0.1 |
Effective income tax rate |  |  | — | % |  |  | — | %
Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits for 2021 and 2020, excluding interest and penalties, is as follows (in thousands):
|  | Year ended December 31, |
|  | 2021 |  |  | 2020 |
Balance at the beginning of the year |  | $ | 191 |  |  | $ | — |
Increase (decrease) related to prior year positions |  |  | 156 |  |  |  | — |
Increase related to current year positions |  |  | 835 |  |  |  | 191 |
Balance at the end of the year |  | $ | 1,182 |  |  | $ | 191 |

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