General form of registration statement for all companies including face-amount certificate companies

INCOME TAX - Reconciliation of federal income tax rate (Details)

v3.21.1
INCOME TAX - Reconciliation of federal income tax rate (Details)
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Income Taxes    
Statutory federal income tax rate 21.00% 21.00%
State taxes, net of federal tax benefit 4.90% 0.00%
Transaction costs allocable to warrant liabilities 0.00% 5.30%
Change in FV of warrant liabilities (26.30%) (18.10%)
Valuation allowance (0.60%) 0.00%
Income tax provision (1.00%) 21.00%