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Income Taxes
9 Months Ended
Sep. 30, 2025
Income Tax Disclosure [Abstract]  
Income Taxes

10. Income Taxes

There was no provision for income taxes recorded during the three and nine months ended September 30, 2025 and 2024. The Company’s deferred tax assets continue to be fully offset by a valuation allowance.

Public Law No. 119–21, enacted on July 4, 2025, as H.R. 1 during the 119th Congress and formally titled “An Act to Provide for Reconciliation Pursuant to Title II of H. Con. Res. 14” ("2025 Reconciliation Act") establishes statutory changes to federal tax, spending, and regulatory policy, with key provisions taking effect beginning January 1, 2026. The 2025 Reconciliation Act contains several changes to corporate taxation including modifications to capitalization of research and development expenses, limitations on deductions for interest expense and accelerated fixed asset depreciation. The 2025 Reconciliation Act did not have a material impact for the three and nine months ended September 30, 2025. The Company is in the process of evaluating the 2025 Reconciliation Act’s full year impact on its financial statements for the year ended December 31, 2025.