(9)  Other Long-Term Liabilities

Other long-term liabilities include the following:

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In March 2022, the Company received approval from the New Jersey Economic Development Authority and agreed to sell New Jersey tax benefits of $5.0 million to an independent third party for $4.7 million. Under the agreement, the Company must maintain a base of operations in New Jersey for five years or the tax benefits must be paid back on a pro-rata basis based on the number of years completed. The Company recognized $0.0 million and $0.9 million in other income related to the sale of these tax benefits during the three and nine months ended September 30, 2026, respectively, and $0.0 million and $0.9 million during the three and nine months ended September 30, 2025, respectively.