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INCOME TAXES - Schedule of Effective Tax Rate Reconciliation (Details)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]    
Federal income tax benefit at statutory rate 21.00% 21.00%
State income taxes, net of federal benefit 0.25% (2.20%)
Other permanent items (0.30%) (0.04%)
Stock-based compensation (9.94%) (1.99%)
Lobbying expense (1.95%) (0.92%)
Research and development tax credits (9.66%) 9.92%
Cumulative deferred adjustments (31.39%) 26.14%
Rate change (2.22%) (18.06%)
Change in valuation allowance 36.20% (36.30%)
Other 1.07% (0.66%)
Effective income tax (benefit) expense rate 3.06% (3.11%)