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INCOME TAXES - Schedule of Provision for Income Taxes (Details)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Income Tax Disclosure [Abstract]    
Federal statutory tax rate 21.00% 21.00%
State tax, net of federal tax benefit 7.20% 0.60%
Stock compensation (0.20%) 0.00%
Non-deductible officer compensation (0.014) (0.001)
Transaction costs related to the Business Combination 0 (0.002)
Warrant liabilities revaluation 0.066 (0.017)
Derivative liabilities revaluation 0 (0.098)
Earnout Shares liabilities revaluation 0.004 (0.068)
Permanent differences 0.001 0.000
R&D tax credits 0.80% 0.00%
Other 0.10% 0.10%
Valuation allowance (34.60%) (3.10%)
Effective tax rate 0.00% 0.00%