Income Taxes (Tables)

The components of loss before income taxes were as follows:


	Year Ended December 31,
	2024		2023
	(in thousands)
Domestic	$	(17,405)	$	(13,777)
Foreign	—		—
Total	$	(17,405)	$	(13,777)

Income taxes were as follows:


	Year Ended December 31,
	2024		2023
	(in thousands)
Current tax expense:
Federal	$	—	$	—
State	163		93
Foreign	—		—
Total current tax expense	163		93
Deferred:
Federal	—		—
State	—		—
Foreign	—		—
Total deferred tax expense	—		—
Total tax expense	$	163	$	93

The significant categories of temporary differences that gave rise to deferred tax assets and liabilities were as follows:


	December 31,
	2024		2023
	(in thousands)
Deferred tax assets:
Net operating loss carryforwards	$	62,417	$	58,042
Capitalized research and development costs	8		56
Stock-based compensation	809		334
Accrued expenses	95		421
Charitable contributions	328		445
Operating lease liabilities	232		308
Other	653		2,061
Gross deferred tax assets	64,542		61,667
Less: valuation allowance	(64,236)		(60,916)
Total deferred tax assets	306		751
Deferred tax liabilities:
Intangible assets	110		483
Operating lease right-of-use assets	196		268
Total deferred tax liabilities	306		751
Total net deferred tax assets	$	—	$	—

The reconciliation between the provision for income taxes at the statutory rate and the provision for income taxes at the effective tax rate is as follows:


	Year Ended December 31,
	2024		2023
Tax expense at United States statutory rate	21.0	%	21.0	%
Increase (decrease) in tax resulting from:
State taxes, net of federal effect	(0.8)	%	2.8	%
Change in valuation allowance	(22.7)	%	(21.5)	%
Stock-based compensation	1.6	%	(1.0)	%


Other	—	%	(2.0)	%
Total	(0.9)	%	(0.7)	%