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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The difference between the provision for income taxes and income taxes computed using the effective U.S. federal statutory rate is as follows (in thousands):
|  | December 31, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Tax at statutory federal rate |  | $ | (2,852 | ) |  | $ | (23,210 | ) |  | $ | (38,225 | )
State tax, net of federal benefit |  |  | 1,513 |  |  |  | (1,460 | ) |  |  | (13,898 | )
Research and development credits |  |  | — |  |  |  | — |  |  |  | (3,531 | )
Stock-based compensation expense |  |  | 7,968 |  |  |  | 19,022 |  |  |  | 5,857 |
Non-deductible compensation |  |  | 2,630 |  |  |  | (4,682 | ) |  |  | 2,104 |
Employee retention credit adjustment |  |  | — |  |  |  | — |  |  |  | (1,265 | )
Change in valuation allowance |  |  | (10,392 | ) |  |  | 7,556 |  |  |  | 46,452 |
Provision to return adjustment |  |  | 285 |  |  |  | 3,008 |  |  |  | — |
Other |  |  | 848 |  |  |  | (234 | ) |  |  | 2,506 |
Provision for income taxes |  | $ | — |  |  | $ | — |  |  | $ | — |
Schedule of Deferred Tax Assets and Liabilities | Deferred income tax assets and liabilities arising from differences between accounting for financial statement purposes and tax purposes, less valuation allowance at year-end are as follows (in thousands):
|  | December 31, |
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforward |  | $ | 324,175 |  |  | $ | 320,998 |
Research and development credits |  |  | 59,168 |  |  |  | 59,417 |
Section 174 capitalized research and development |  |  | 25,117 |  |  |  | 28,822 |
Stock-based compensation |  |  | 5,323 |  |  |  | 15,413 |
Lease liabilities |  |  | 762 |  |  |  | 1,471 |
Other |  |  | 5,262 |  |  |  | 5,005 |
Total gross deferred tax assets |  |  | 419,807 |  |  |  | 431,126 |
Deferred tax liabilities: |  |  |  |  |  |
Right-of-use lease assets |  |  | (699 | ) |  |  | (1,362 | )
Total gross deferred tax liabilities |  |  | (699 | ) |  |  | (1,362 | )
Valuation allowance |  |  | (419,108 | ) |  |  | (429,764 | )
Net deferred tax assets |  | $ | — |  |  | $ | — |
Summary of Unrecognized Tax Benefits | A reconciliation of our unrecognized tax benefits is as follows (in thousands):
|  | Year Ended December 31, |
|  | 2024 |  |  | 2023 |
Balance at beginning of year |  | $ | 10,903 |  |  | $ | 11,235 |
Decrease for tax positions of prior years |  |  | — |  |  |  | (332 | )
Increase based on tax positions related to current year |  |  | — |  |  |  | — |
Balance at end of year |  | $ | 10,903 |  |  | $ | 10,903 |

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