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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Significant Components of Net Deferred Tax Assets

Significant components of the Company's net deferred tax assets at December 31, 2021 and 2020 were as follows (in thousands):

		December 31, 2021				December 31, 2020
Deferred tax assets:
Net operating losses		$	9,171			$	2,836
Research and development credits			1,013				153
Lease liability			763				—
Stock-based compensation			532				25
Other			515				196
Total gross deferred tax assets			11,994				3,210
Valuation allowance			(11,235	)			(3,177	)
Total deferred tax assets			759				33
Deferred tax liabilities:
Right of use asset			(759	)			—
Other			—				(33	)
Total deferred tax liabilities			(759	)			(33	)
Net deferred tax assets		$	—			$	—

Schedule of Reconciliation of Income Tax Expense (Benefit)

A reconciliation of the Company's income tax expense (benefit) to the amount computed by applying the federal statutory income tax rate for the periods presented were as follows (in thousands):

		December 31, 2021				December 31, 2020
Expected tax benefit at federal statutory rate		$	(7,451	)		$	(1,738	)
State income taxes, net of federal benefit			(4	)			(552	)
Debt financing			—				6
Research and development credits			(836	)			(71	)
Other			317				174
Change in valuation allowance			7,974				2,181
Provision for income taxes		$	—			$	—

Summary of Changes to Unrecognized Tax Benefits

The following table summarizes the changes to the Company's unrecognized tax benefits for the periods presented (in thousands):

		December 31, 2021				December 31, 2020
Balance at beginning of period		$	15			$	9
Increase related to prior year tax positions			1				—
Increase to current year tax positions			402				6
Balance at end of period		$	418			$	15

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of the change in unrecognized tax benefits.

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