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Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2021
Income Tax Disclosure [Abstract]  
Schedule of income tax reconciliation The difference between the Company’s provision for income taxes and the amounts computed by applying the statutory federal income tax rate to income before income taxes is as follows for the years ended December 31, 2021 and 2020 (amounts in thousands):
Year Ended December 31,
20212020
Income tax benefit computed at federal statutory tax rate$(9,445)$(7,687)
Change in valuation allowance13,045 8,717 
Return to provision adjustments— (745)
General business credits(3,108)(1,114)
Other permanent differences— 119 
Stock compensation(1,923)— 
Section 162(m) limitation809 — 
Change in uncertain tax position622 223 
Other— 487 
Income tax benefit$— $— 
Schedule of deferred tax assets and liabilities Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2021 and 2020 are as follows (amounts in thousands):
December 31,
20212020
Deferred tax asset:
Net operating loss carryforwards$20,460 $9,891 
Accrued expenses and other3,520 1,345 
Stock compensation779 182 
Credit carryforwards6,194 3,708 
Deferred revenue— 2,631 
Capital loss carryforwards484 27 
Gross deferred tax asset31,437 17,784 
Less valuation allowance(30,331)(17,285)
Net deferred tax asset1,106 499 
Deferred tax liability:
Depreciation and amortization(578)(121)
Prepaid expenses(528)(378)
Total deferred tax liability(1,106)(499)
Total net deferred tax asset$— $— 
Schedule of unrecognized tax benefits
A reconciliation of our liability for unrecognized tax benefits is as follows:
Year Ended December 31,
2021
2020
Balance, beginning of the year$783 $560 
Increase for tax positions related to the current year449 223 
Increase for tax positions related to prior years172 — 
Balance, end of year$1,404 $783