:root {
  --bg: #f5f8fb;
  --surface: #ffffff;
  --ink: #0f172a;
  --ink-soft: #334155;
  --muted: #5b6b82;
  --line: #e2e8f0;
  --line-strong: #cbd5e1;
  --brand: #0f766e;
  --brand-dark: #0b5f59;
  --brand-soft: #ccfbf1;
  --accent: #f59e0b;
  --navy: #0b1f33;
  --navy-2: #102a43;
  --danger: #dc2626;
  --shadow-sm: 0 1px 2px rgba(15, 23, 42, .06);
  --shadow: 0 12px 32px rgba(15, 23, 42, .08);
  --shadow-lg: 0 24px 60px rgba(15, 23, 42, .14);
  --radius: 16px;
  --radius-sm: 10px;
  --font: "Inter", "Segoe UI", system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
[id] { scroll-margin-top: 84px; }
:focus-visible { outline: 3px solid rgba(15, 118, 110, .45); outline-offset: 2px; }
body {
  margin: 0;
  font-family: var(--font);
  color: var(--ink);
  background: var(--bg);
  line-height: 1.6;
  -webkit-font-smoothing: antialiased;
}
img { max-width: 100%; }
a { color: var(--brand); text-decoration: none; }
a:hover { color: var(--brand-dark); }
h1, h2, h3, h4 { line-height: 1.18; margin: 0 0 .6em; letter-spacing: -.02em; }
h1 { font-size: clamp(2rem, 4.6vw, 3.4rem); }
h2 { font-size: clamp(1.5rem, 2.8vw, 2.1rem); }
h3 { font-size: 1.12rem; }
p { margin: 0 0 1em; }
ul, ol { margin: 0 0 1em; padding-left: 1.25em; }
li { margin: .35em 0; }

.container { width: min(1120px, 92vw); margin-inline: auto; }
.container-narrow { width: min(760px, 92vw); }
.sr-only {
  position: absolute; width: 1px; height: 1px; padding: 0; margin: -1px;
  overflow: hidden; clip: rect(0, 0, 0, 0); white-space: nowrap; border: 0;
}
.skip-link {
  position: absolute; left: 12px; top: -60px; z-index: 100;
  background: var(--ink); color: #fff; padding: 10px 14px; border-radius: 8px;
}
.skip-link:focus { top: 12px; color: #fff; }
[hidden] { display: none !important; }

/* Header */
.site-header {
  position: sticky; top: 0; z-index: 50;
  background: rgba(255, 255, 255, .9);
  backdrop-filter: blur(12px);
  border-bottom: 1px solid var(--line);
}
.header-inner {
  display: flex; align-items: center; justify-content: space-between;
  gap: 20px; min-height: 68px;
}
.brand { display: inline-flex; align-items: center; gap: 10px; color: var(--ink); font-weight: 800; letter-spacing: -.03em; }
.brand:hover { color: var(--ink); }
.brand-mark {
  display: grid; place-items: center; width: 34px; height: 34px; border-radius: 10px;
  background: linear-gradient(135deg, var(--brand), #14b8a6); color: #fff;
  font-size: 1.05rem; font-weight: 800;
}
.brand-text { font-size: 1.16rem; }
.brand-text span { color: var(--brand); }
.header-cta { flex: none; }
.site-nav { display: flex; align-items: center; gap: 22px; margin-left: auto; }
.nav-links { display: flex; align-items: center; gap: 22px; font-size: .94rem; font-weight: 600; }
.site-nav a { color: var(--ink-soft); }
.site-nav a:hover { color: var(--brand); }
.site-nav a[aria-current="page"] { color: var(--brand); }

/* Buttons */
.btn {
  display: inline-flex; align-items: center; justify-content: center; gap: 8px;
  padding: 12px 20px; border-radius: 999px; border: 1px solid transparent;
  font-weight: 700; font-size: .95rem; cursor: pointer; transition: .18s ease;
  text-decoration: none; line-height: 1.2;
}
.btn-primary { background: var(--brand); color: #fff; box-shadow: 0 8px 20px rgba(15, 118, 110, .24); }
.btn-primary:hover { background: var(--brand-dark); color: #fff; transform: translateY(-1px); }
.btn-ghost { background: transparent; color: var(--ink); border-color: var(--line-strong); }
.btn-ghost:hover { background: #fff; color: var(--brand); border-color: var(--brand); }
.btn-dark { background: var(--navy); color: #fff; }
.btn-dark:hover { background: #071626; color: #fff; }
.btn-small { padding: 9px 16px; font-size: .88rem; }
.btn-large { padding: 15px 26px; font-size: 1rem; }
.btn-block { width: 100%; }

/* Typography helpers */
.eyebrow {
  margin: 0 0 10px; text-transform: uppercase; letter-spacing: .14em;
  font-size: .74rem; font-weight: 800; color: var(--brand);
}
.muted { color: var(--muted); font-weight: 500; }
.link-arrow { font-weight: 700; font-size: .92rem; color: var(--brand); }
.callout {
  background: #fffbeb; border: 1px solid #fde68a; border-left: 4px solid var(--accent);
  padding: 14px 16px; border-radius: 10px; color: #78350f;
}

/* Hero */
.hero {
  position: relative; overflow: hidden;
  background:
    radial-gradient(900px 420px at 8% -10%, #ccfbf1 0%, transparent 60%),
    radial-gradient(700px 380px at 100% 0%, #fef3c7 0%, transparent 55%),
    linear-gradient(180deg, #f8fffe 0%, var(--bg) 100%);
  border-bottom: 1px solid var(--line);
}
.hero-inner {
  display: grid; grid-template-columns: 1.15fr .85fr; gap: 48px;
  align-items: center; padding: 72px 0 64px;
}
.hero-copy h1 { margin-bottom: .35em; }
.hero-sub { font-size: 1.1rem; color: var(--ink-soft); max-width: 36em; }
.hero-actions { display: flex; flex-wrap: wrap; gap: 12px; margin: 26px 0 18px; }
.hero-points {
  display: flex; flex-wrap: wrap; gap: 8px 18px; list-style: none; padding: 0;
  margin: 0; color: var(--muted); font-size: .88rem; font-weight: 600;
}
.hero-points li { position: relative; padding-left: 18px; margin: 0; }
.hero-points li::before {
  content: ""; position: absolute; left: 0; top: .52em; width: 7px; height: 7px;
  border-radius: 50%; background: var(--brand);
}
.hero-panel {
  background: linear-gradient(160deg, var(--navy) 0%, var(--navy-2) 100%);
  color: #e2e8f0; border-radius: 22px; padding: 28px;
  box-shadow: var(--shadow-lg);
}
.hero-panel-label {
  margin: 0 0 18px; font-size: .72rem; text-transform: uppercase;
  letter-spacing: .16em; color: #5eead4; font-weight: 800;
}
.hero-stats { display: grid; gap: 0; margin: 0; }
.hero-stats > div {
  display: flex; justify-content: space-between; align-items: baseline; gap: 16px;
  padding: 13px 0; border-bottom: 1px solid rgba(226, 232, 240, .14);
}
.hero-stats dt { color: #94a3b8; font-size: .88rem; }
.hero-stats dd { margin: 0; font-weight: 800; font-size: 1.06rem; color: #fff; text-align: right; }
.hero-stats dd span { display: block; font-size: .72rem; color: #94a3b8; font-weight: 500; }
.hero-panel-note { margin: 18px 0 0; font-size: .78rem; color: #94a3b8; }

/* Sections */
.section { padding: 64px 0; }
.section-tight { padding-top: 36px; }
.section-alt { background: #fff; border-block: 1px solid var(--line); }
.section-head { max-width: 720px; margin-bottom: 32px; }
.section-head-center { text-align: center; margin-inline: auto; }
.section-head-split {
  display: flex; align-items: end; justify-content: space-between; gap: 20px;
  max-width: none;
}
.section-head p { color: var(--muted); margin-bottom: 0; }
.section-head h2 { margin-bottom: .3em; }

/* Page hero */
.page-hero {
  background:
    radial-gradient(700px 300px at 0% 0%, #ecfdf5 0%, transparent 60%),
    #fff;
  border-bottom: 1px solid var(--line);
  padding: 44px 0 40px;
}
.page-hero h1 { font-size: clamp(1.9rem, 4vw, 2.8rem); margin-bottom: .25em; }
.page-sub { max-width: 46em; color: var(--ink-soft); font-size: 1.05rem; margin-bottom: 0; }
.state-meta { margin: 12px 0 0; color: var(--muted); font-size: .82rem; }
.state-meta a { text-decoration: underline; }
.source-note {
  margin-top: 32px; padding-top: 18px; border-top: 1px solid var(--line);
  color: var(--muted); font-size: .88rem;
}
.source-note h2 { font-size: 1.05rem; margin: 0 0 8px; color: var(--ink); }
.source-note p { margin: 0 0 6px; }
.source-note a { text-decoration: underline; }
.breadcrumb {
  display: flex; flex-wrap: wrap; align-items: center; gap: 8px;
  font-size: .82rem; color: var(--muted); margin-bottom: 18px;
}
.breadcrumb a { color: var(--muted); }
.breadcrumb a:hover { color: var(--brand); }

/* Calculator */
.calculator-section { scroll-margin-top: 84px; }
.calc-grid {
  display: grid; grid-template-columns: minmax(0, 1fr) minmax(0, 1fr);
  gap: 24px; align-items: start;
}
.calc-form-card {
  background: var(--surface); border: 1px solid var(--line);
  border-radius: var(--radius); box-shadow: var(--shadow); padding: 26px;
}
.calc-form { display: grid; grid-template-columns: 1fr 1fr; gap: 16px 18px; }
.field { display: flex; flex-direction: column; gap: 6px; min-width: 0; }
.field label { font-size: .86rem; font-weight: 700; color: var(--ink-soft); }
.field .hint { font-weight: 500; color: var(--muted); font-size: .78rem; }
.field input, .field select {
  width: 100%; padding: 11px 12px; border: 1px solid var(--line-strong);
  border-radius: 10px; font: inherit; font-size: .95rem; color: var(--ink);
  background: #fff; transition: border-color .15s, box-shadow .15s;
}
.field input:focus, .field select:focus {
  outline: none; border-color: var(--brand);
  box-shadow: 0 0 0 3px rgba(15, 118, 110, .14);
}
.input-wrap { position: relative; display: flex; align-items: center; }
.input-wrap .affix {
  position: absolute; left: 12px; color: var(--muted); font-size: .92rem;
  pointer-events: none;
}
.input-wrap .affix-right { left: auto; right: 12px; }
.input-wrap input { padding-left: 28px; }
.input-wrap .affix-right + input, .input-wrap input:has(+ .affix-right) { padding-left: 12px; padding-right: 30px; }
.form-actions { grid-column: 1 / -1; margin-top: 4px; }
.form-note { margin: 10px 0 0; text-align: center; color: var(--muted); font-size: .78rem; }
.calc-footnote { margin: 18px 0 0; font-size: .78rem; color: var(--muted); }
.calc-footnote a { text-decoration: underline; }

/* Result card */
.result-card {
  background: linear-gradient(165deg, var(--navy) 0%, #0e2a45 100%);
  color: #e2e8f0; border-radius: var(--radius); padding: 26px;
  box-shadow: var(--shadow-lg); border: 1px solid rgba(148, 163, 184, .16);
  min-width: 0;
}
.result-hero { text-align: center; padding: 4px 0 20px; }
.result-eyebrow {
  font-size: .72rem; text-transform: uppercase; letter-spacing: .16em;
  color: #5eead4; font-weight: 800; margin-bottom: 8px;
}
.result-net {
  font-size: clamp(2.3rem, 5vw, 3.2rem); font-weight: 800; letter-spacing: -.03em;
  color: #fff; line-height: 1.05;
}
.result-period { color: #94a3b8; font-size: .86rem; margin-top: 4px; }
.result-bar {
  display: flex; height: 10px; border-radius: 999px; overflow: hidden;
  background: rgba(148, 163, 184, .2); margin: 6px 0 10px;
}
.bar-seg { display: block; height: 100%; transition: width .3s ease; }
.bar-fed { background: #38bdf8; }
.bar-state { background: #fb923c; }
.bar-fica { background: #a78bfa; }
.bar-net { background: #2dd4bf; }
.result-legend {
  display: flex; flex-wrap: wrap; gap: 10px 16px; font-size: .72rem;
  color: #94a3b8; margin-bottom: 18px;
}
.result-legend span { display: inline-flex; align-items: center; gap: 6px; }
.dot { width: 8px; height: 8px; border-radius: 50%; display: inline-block; }
.dot-fed { background: #38bdf8; }
.dot-state { background: #fb923c; }
.dot-fica { background: #a78bfa; }
.dot-net { background: #2dd4bf; }
.result-rows { margin: 0; padding: 0; border-top: 1px solid rgba(226, 232, 240, .14); }
.result-rows > div {
  display: flex; justify-content: space-between; gap: 18px; padding: 11px 0;
  border-bottom: 1px solid rgba(226, 232, 240, .1);
}
.result-rows dt { color: #b6c2d2; font-size: .9rem; }
.result-rows dd { margin: 0; font-weight: 700; color: #fff; font-variant-numeric: tabular-nums; }
.result-row-total { border-bottom: 0 !important; padding-top: 14px !important; }
.result-row-total dt { color: #fff !important; font-weight: 700; }
.result-row-total dd { color: #fca5a5 !important; }
.result-footer {
  display: flex; flex-wrap: wrap; justify-content: space-between; gap: 8px 18px;
  margin-top: 16px; padding-top: 14px; border-top: 1px solid rgba(226, 232, 240, .14);
  font-size: .8rem; color: #94a3b8;
}
.result-footer strong { color: #fff; }
.result-note {
  margin: 14px 0 0; font-size: .76rem; color: #94a3b8; line-height: 1.5;
}

/* Period table */
.period-table-wrap { grid-column: 1 / -1; margin-top: 4px; overflow-x: auto; background: #fff; border: 1px solid var(--line); border-radius: var(--radius); box-shadow: var(--shadow-sm); }
.period-table { width: 100%; border-collapse: collapse; font-size: .9rem; }
.period-table th, .period-table td { padding: 12px 16px; text-align: right; border-bottom: 1px solid var(--line); }
.period-table th:first-child, .period-table td:first-child { text-align: left; }
.period-table thead th { background: #f8fafc; font-size: .72rem; text-transform: uppercase; letter-spacing: .1em; color: var(--muted); }
.period-table tbody tr:last-child td, .period-table tbody tr:last-child th { border-bottom: 0; }
.period-table tbody tr:hover { background: #f8fafc; }
.period-table td { font-variant-numeric: tabular-nums; }

/* Ad slots (AdSense).
   Slots stay out of the layout until ADS_ENABLED=true, so a pre-launch site
   never shows empty "Advertisement" boxes. Once enabled, an unfilled unit is
   collapsed by AdSense's data-ad-status attribute. */
.ad-slot {
  display: none;
  margin: 30px auto;
  max-width: 970px;
  text-align: center;
}
body.ads-enabled .ad-slot { display: block; }
body.ads-enabled .ad-slot-top { margin-top: 18px; margin-bottom: 22px; }
body.ads-enabled .ad-slot:not(:has(.adsbygoogle)),
body.ads-enabled .ad-slot:has(ins[data-ad-status="unfilled"]) { display: none; }
body.ads-enabled .ad-slot::before {
  content: "Advertisement";
  display: block;
  margin-bottom: 6px;
  color: var(--muted);
  font-size: .66rem;
  font-weight: 700;
  letter-spacing: .14em;
  text-transform: uppercase;
}
body.ads-enabled .ad-slot .adsbygoogle { display: block; min-height: 90px; }
.prose .ad-slot { margin: 32px auto; }

/* Cards */
.card-grid { display: grid; gap: 20px; }
.card-grid-3 { grid-template-columns: repeat(3, minmax(0, 1fr)); }
.card-grid-2 { grid-template-columns: repeat(2, minmax(0, 1fr)); }
.info-card {
  background: #fff; border: 1px solid var(--line); border-radius: var(--radius);
  padding: 24px; box-shadow: var(--shadow-sm);
}
.info-card h3 { margin-bottom: .4em; }
.info-card p { color: var(--muted); margin-bottom: 0; font-size: .94rem; }
.info-card-link { display: block; color: var(--ink); transition: .18s; }
.info-card-link:hover { color: var(--ink); transform: translateY(-2px); box-shadow: var(--shadow); }
.info-tag {
  display: inline-block; margin-bottom: 12px; padding: 4px 10px; border-radius: 999px;
  background: var(--brand-soft); color: var(--brand-dark);
  font-size: .7rem; font-weight: 800; text-transform: uppercase; letter-spacing: .1em;
}
.guide-card {
  display: flex; flex-direction: column; background: #fff; border: 1px solid var(--line);
  border-radius: var(--radius); padding: 24px; color: var(--ink);
  box-shadow: var(--shadow-sm); transition: .18s;
}
.guide-card:hover { color: var(--ink); transform: translateY(-2px); box-shadow: var(--shadow); }
.guide-card h2, .guide-card h3 { margin-bottom: .4em; }
.guide-card p { color: var(--muted); font-size: .94rem; }
.guide-card .link-arrow { margin-top: auto; }
.guide-meta { font-size: .7rem; text-transform: uppercase; letter-spacing: .12em; color: var(--brand); font-weight: 800; margin-bottom: 10px; }
.guide-card-wide { padding: 30px; }

/* State grid */
.state-grid {
  display: grid; grid-template-columns: repeat(5, minmax(0, 1fr)); gap: 8px;
}
.state-chip {
  display: block; padding: 10px 12px; border: 1px solid var(--line);
  border-radius: 10px; background: #fff; color: var(--ink-soft);
  font-size: .86rem; font-weight: 600; text-align: center; transition: .15s;
}
.state-chip:hover { border-color: var(--brand); color: var(--brand); background: #f0fdfa; }
.state-chip.is-active { background: var(--brand); border-color: var(--brand); color: #fff; }

/* FAQ */
.faq-section { padding: 64px 0 32px; }
.faq-list { display: grid; gap: 10px; max-width: 860px; }
.faq-item {
  background: #fff; border: 1px solid var(--line); border-radius: var(--radius-sm);
  padding: 0 18px;
}
.faq-item summary {
  cursor: pointer; padding: 16px 0; font-weight: 700; color: var(--ink);
  list-style: none; position: relative; padding-right: 28px;
}
.faq-item summary::-webkit-details-marker { display: none; }
.faq-item summary::after {
  content: "+"; position: absolute; right: 0; top: 50%; transform: translateY(-50%);
  color: var(--brand); font-size: 1.3rem; font-weight: 600;
}
.faq-item[open] summary::after { content: "–"; }
.faq-item p { color: var(--muted); margin: 0 0 16px; font-size: .94rem; }

/* Lead band */
.lead-band {
  display: grid; grid-template-columns: 1.2fr .8fr; gap: 28px; align-items: center;
  background: linear-gradient(135deg, #ecfdf5, #f0f9ff);
  border: 1px solid #bae6fd; border-radius: 22px;
  padding: 34px; margin: 40px 0 56px;
}
.lead-band h2 { margin-bottom: .3em; }
.lead-band p { color: var(--ink-soft); margin-bottom: 0; }
.lead-form { display: flex; flex-wrap: wrap; gap: 10px; position: relative; }
.lead-form input[type="email"] {
  flex: 1 1 200px; padding: 12px 14px; border: 1px solid var(--line-strong);
  border-radius: 999px; font: inherit; background: #fff;
}
.lead-form input[type="email"]:focus { outline: none; border-color: var(--brand); box-shadow: 0 0 0 3px rgba(15, 118, 110, .14); }
.lead-message { flex-basis: 100%; margin: 4px 0 0; font-size: .84rem; color: var(--brand-dark); min-height: 1.2em; }
.lead-message.is-error { color: var(--danger); }

/* Feedback */
.feedback-card {
  margin-top: 22px; padding: 20px 22px;
  background: #fff; border: 1px solid var(--line); border-radius: var(--radius-sm);
}
.feedback-rating {
  display: flex; flex-wrap: wrap; align-items: center;
  justify-content: space-between; gap: 12px 24px;
}
.feedback-rating h2 { margin: 0 0 4px; font-size: 1.05rem; }
.feedback-rating p { margin: 0; color: var(--muted); font-size: .9rem; }
.feedback-actions { display: flex; gap: 10px; }
.feedback-btn {
  min-width: 68px; padding: 8px 18px; border: 1px solid var(--line-strong);
  border-radius: 999px; background: #fff; color: var(--ink-soft);
  font: inherit; font-weight: 700; cursor: pointer;
}
.feedback-btn:hover:not(:disabled) { border-color: var(--brand); color: var(--brand); }
.feedback-btn.is-selected { background: var(--brand); border-color: var(--brand); color: #fff; }
.feedback-btn:disabled { cursor: default; opacity: .7; }
.feedback-message { margin: 8px 0 0; min-height: 1.2em; font-size: .84rem; color: var(--brand-dark); }
.feedback-message.is-error { color: var(--danger); }
.feedback-question { margin-top: 14px; padding-top: 14px; border-top: 1px solid var(--line); }
.feedback-question summary { cursor: pointer; font-weight: 700; color: var(--brand-dark); }
.feedback-question form { display: grid; gap: 8px; margin-top: 16px; max-width: 680px; }
.feedback-question label { font-size: .84rem; font-weight: 700; color: var(--ink); }
.feedback-question textarea,
.feedback-question input[type="email"] {
  width: 100%; padding: 11px 12px; border: 1px solid var(--line-strong);
  border-radius: var(--radius-sm); font: inherit; background: #fff; resize: vertical;
}
.feedback-question textarea:focus,
.feedback-question input[type="email"]:focus {
  outline: none; border-color: var(--brand); box-shadow: 0 0 0 3px rgba(15, 118, 110, .14);
}
.feedback-question button { justify-self: start; margin-top: 4px; }
.feedback-honeypot { position: absolute; left: -9999px; width: 1px; height: 1px; opacity: 0; }

/* Admin */
.admin-tabs { display: flex; flex-wrap: wrap; gap: 8px; margin-bottom: 18px; }
.admin-tabs a {
  padding: 7px 12px; border: 1px solid var(--line-strong); border-radius: 999px;
  background: #fff; font-size: .84rem; font-weight: 600;
}
.admin-tabs a.is-active { background: var(--brand); border-color: var(--brand); color: #fff; }
.feedback-cell { max-width: 420px; white-space: pre-wrap; overflow-wrap: anywhere; }
.status-badge {
  display: inline-block; padding: 2px 8px; border-radius: 999px;
  background: var(--brand-soft); color: var(--brand-dark);
  font-size: .7rem; font-weight: 800; letter-spacing: .06em; text-transform: uppercase;
}
.status-badge.is-reviewed { background: #e2e8f0; color: var(--muted); }

/* Article / prose */
.prose { font-size: 1.02rem; color: var(--ink-soft); }
.prose h2 { color: var(--ink); margin-top: 1.8em; }
.prose h3 { color: var(--ink); margin-top: 1.4em; }
.prose p, .prose li { color: var(--ink-soft); }
.prose table { width: 100%; border-collapse: collapse; margin: 20px 0; font-size: .94rem; }
.prose th, .prose td { padding: 11px 14px; border-bottom: 1px solid var(--line); text-align: left; }
.prose thead th { background: #f8fafc; font-size: .74rem; text-transform: uppercase; letter-spacing: .08em; color: var(--muted); }
.prose-wide { max-width: 900px; margin-inline: auto; }
.table-scroll { overflow-x: auto; }
.row-emphasis td { font-weight: 800; color: var(--ink); background: #f0fdfa; }
.steps { counter-reset: step; list-style: none; padding: 0; display: grid; gap: 16px; }
.steps li {
  position: relative; padding: 18px 20px 18px 62px; background: #fff;
  border: 1px solid var(--line); border-radius: var(--radius-sm); margin: 0;
}
.steps li::before {
  counter-increment: step; content: counter(step);
  position: absolute; left: 18px; top: 18px; width: 30px; height: 30px;
  display: grid; place-items: center; border-radius: 50%;
  background: var(--brand-soft); color: var(--brand-dark); font-weight: 800; font-size: .9rem;
}
.steps h3 { margin: 0 0 .3em; }
.steps p { margin: 0; }
.compare-links { display: flex; flex-wrap: wrap; gap: 8px; margin: 12px 0 24px; }
.compare-links a {
  padding: 8px 14px; border: 1px solid var(--line-strong); border-radius: 999px;
  font-size: .86rem; font-weight: 600; color: var(--ink-soft); background: #fff;
}
.compare-links a:hover { border-color: var(--brand); color: var(--brand); }
.article-cta {
  margin: 40px 0 0; padding: 28px; border-radius: var(--radius);
  background: linear-gradient(135deg, #ecfdf5, #f0f9ff); border: 1px solid #bae6fd;
}
.article-cta h2 { margin-top: 0; }
.article-cta p { margin-bottom: 18px; }
.contact-email { font-size: 1.2rem; font-weight: 700; }
.roadmap { margin-top: 40px; padding: 26px; background: #fff; border: 1px solid var(--line); border-radius: var(--radius); }
.roadmap h2 { font-size: 1.2rem; }

/* Disclaimer strip */
.disclaimer-strip { padding: 0 0 56px; }
.disclaimer-strip p { font-size: .8rem; color: var(--muted); max-width: 900px; }
.disclaimer-strip a { text-decoration: underline; }

/* Footer */
.site-footer { background: var(--navy); color: #94a3b8; padding: 52px 0 26px; }
.footer-grid { display: grid; grid-template-columns: 1.6fr 1fr 1fr 1fr; gap: 32px; }
.footer-grid h3 { color: #fff; font-size: .82rem; text-transform: uppercase; letter-spacing: .12em; margin-bottom: 14px; }
.footer-grid ul { list-style: none; padding: 0; margin: 0; }
.footer-grid li { margin: 8px 0; }
.footer-grid a { color: #94a3b8; font-size: .9rem; }
.footer-grid a:hover { color: #5eead4; }
.footer-brand p { font-size: .88rem; margin-top: 14px; max-width: 34em; }
.brand-light { color: #fff; }
.brand-light:hover { color: #fff; }
.brand-light .brand-text span { color: #5eead4; }
.footer-bottom {
  display: flex; flex-wrap: wrap; justify-content: space-between; gap: 10px;
  margin-top: 36px; padding-top: 20px; border-top: 1px solid rgba(148, 163, 184, .18);
  font-size: .76rem;
}
.footer-bottom p { margin: 0; }

/* State comparison */
.compare-form .compare-advanced {
  grid-column: 1 / -1;
  border: 1px solid var(--line);
  border-radius: var(--radius-sm);
  padding: 12px 14px;
  background: #fbfdff;
}
.compare-form .compare-advanced summary {
  cursor: pointer;
  font-size: .86rem;
  font-weight: 700;
  color: var(--brand-dark);
}
.compare-advanced-grid {
  display: grid; grid-template-columns: 1fr 1fr; gap: 14px; margin-top: 14px;
}
.compare-result { color: #e2e8f0; }
.compare-result-card { min-width: 0; padding: 24px; }
.compare-result-head {
  display: flex; align-items: center; justify-content: space-between;
  gap: 12px; margin-bottom: 14px;
}
.compare-result-head .result-eyebrow { margin: 0; color: #94a3b8; }
.compare-gap {
  margin: 0; color: #fff; font-size: clamp(1.3rem, 2.5vw, 1.8rem);
  font-weight: 800; line-height: 1.15; letter-spacing: -.02em;
}
.compare-gap-sub {
  margin: 8px 0 20px; color: #94a3b8; font-size: .84rem;
}
.compare-columns { display: grid; grid-template-columns: 1fr 1fr; gap: 12px; }
.compare-state-card {
  padding: 16px; border-radius: 12px;
  background: rgba(255, 255, 255, .055);
  border: 1px solid rgba(148, 163, 184, .18);
  transition: border-color .15s ease, background .15s ease, box-shadow .15s ease;
}
.compare-state-card.is-winner {
  border-color: rgba(45, 212, 191, .55);
  background: rgba(13, 148, 136, .16);
  box-shadow: inset 0 0 0 1px rgba(45, 212, 191, .18);
}
.compare-state-head {
  display: flex; align-items: flex-start; justify-content: space-between;
  gap: 8px; margin-bottom: 8px;
}
.compare-state-card h3 {
  margin: 0; color: #5eead4; font-size: .78rem;
  text-transform: uppercase; letter-spacing: .1em;
}
.compare-winner-badge {
  display: none; flex: none; padding: 3px 8px; border-radius: 999px;
  background: #0f766e; color: #ccfbf1; font-size: .6rem; font-weight: 800;
  letter-spacing: .06em; text-transform: uppercase; white-space: nowrap;
}
.compare-state-card.is-winner .compare-winner-badge { display: inline-block; }
.compare-net {
  margin: 0; color: #fff; font-size: clamp(1.35rem, 2.4vw, 1.8rem);
  font-weight: 800; letter-spacing: -.03em; line-height: 1.1;
  font-variant-numeric: tabular-nums;
}
.compare-net-caption { margin: 4px 0 12px; color: #94a3b8; font-size: .76rem; }
.compare-rows { margin: 0; padding-top: 10px; border-top: 1px solid rgba(226, 232, 240, .14); }
.compare-rows > div {
  display: flex; justify-content: space-between; gap: 12px; padding: 6px 0;
}
.compare-rows dt { color: #b6c2d2; font-size: .78rem; }
.compare-rows dd {
  margin: 0; color: #fff; font-size: .8rem; font-weight: 700;
  font-variant-numeric: tabular-nums; text-align: right;
}
.compare-rows dd.compare-value-state { color: #5eead4; }
.compare-rows dd.compare-value-total { color: #fbbf24; }
.compare-rows dd.compare-value-rate { color: #c4b5fd; }
.compare-input-summary {
  margin: 0; padding: 5px 10px; border-radius: 999px;
  border: 1px solid rgba(148, 163, 184, .28);
  background: rgba(255, 255, 255, .06);
  color: #cbd5e1; font-size: .72rem; text-align: right; white-space: nowrap;
}
.compare-table td, .compare-table th { font-variant-numeric: tabular-nums; }
.compare-table th:not(:first-child), .compare-table td:not(:first-child) { text-align: right; }
.compare-state-grid .info-card { display: flex; flex-direction: column; }
.compare-state-grid .info-card .link-arrow { margin-top: auto; }
.compare-state-grid .info-card .callout { font-size: .84rem; margin-top: 12px; }

/* Checklist */
.checklist-hero-actions { margin: 22px 0 16px; }
.checklist-points { margin-bottom: 0; }
.checklist-intro {
  background: #fff; border: 1px solid var(--line); border-radius: var(--radius);
  padding: 26px; box-shadow: var(--shadow-sm);
}
.checklist-intro h2 { margin-top: 0; }
.checklist-intro p { color: var(--ink-soft); }
.checklist-tools { display: flex; flex-wrap: wrap; gap: 10px; margin-top: 18px; }
.checklist-document {
  background: #fff; border: 1px solid var(--line); border-radius: var(--radius);
  padding: 32px; box-shadow: var(--shadow-sm);
}
.checklist-section { margin-bottom: 36px; }
.checklist-section:last-of-type { margin-bottom: 0; }
.checklist-section h2 {
  margin: 0 0 8px; padding-bottom: 10px; border-bottom: 1px solid var(--line);
  font-size: 1.3rem;
}
.checklist-section-intro { color: var(--muted); font-size: .94rem; margin-bottom: 16px; }
.checklist-list { list-style: none; padding: 0; margin: 0; display: grid; gap: 10px; }
.checklist-item {
  display: grid; grid-template-columns: 22px 1fr; gap: 12px; align-items: start;
  padding: 15px 16px; border: 1px solid var(--line); border-radius: 12px;
  background: #fbfdff; transition: .15s ease;
}
.checklist-item:hover { border-color: var(--line-strong); }
.checklist-item:has(input:checked) { background: #f0fdfa; border-color: #99f6e4; }
.checklist-item input[type="checkbox"] {
  width: 18px; height: 18px; margin: 3px 0 0; accent-color: var(--brand);
  cursor: pointer;
}
.checklist-item label { display: flex; flex-direction: column; gap: 4px; cursor: pointer; }
.checklist-item label strong { color: var(--ink); font-size: .97rem; }
.checklist-item label span { color: var(--muted); font-size: .9rem; line-height: 1.55; }
.checklist-item label a { margin-top: 2px; font-size: .86rem; font-weight: 700; }
.checklist-footer {
  margin-top: 34px; padding-top: 18px; border-top: 1px solid var(--line);
  color: var(--muted); font-size: .84rem;
}
.checklist-footer p:last-child { margin-bottom: 0; }
.lead-message a { font-weight: 700; text-decoration: underline; }
.lead-message-download { margin-left: 4px; }

@media print {
  .site-header, .site-footer, .ad-slot, .lead-band, .checklist-tools,
  .feedback-card, .breadcrumb, .hero-actions, .faq-section,
  .disclaimer-strip, .site-nav, .header-cta { display: none !important; }
  body { background: #fff; color: #000; }
  .page-hero, .section { padding: 0; border: 0; background: #fff; }
  .container, .container-narrow { width: 100%; }
  .checklist-document { border: 0; box-shadow: none; padding: 0; }
  .checklist-section, .checklist-item { break-inside: avoid; }
  .checklist-item { border-color: #cbd5e1; background: #fff; }
  .checklist-item:has(input:checked) { background: #fff; }
  a { color: #000; text-decoration: none; }
}

/* Responsive */
@media (max-width: 960px) {
  .nav-links, .site-nav { gap: 14px; }
  .nav-links { font-size: .86rem; }
  .hero-inner { grid-template-columns: 1fr; gap: 30px; padding: 52px 0 46px; }
  .hero-panel { max-width: 560px; }
  .calc-grid { grid-template-columns: 1fr; }
  .card-grid-3 { grid-template-columns: 1fr 1fr; }
  .state-grid { grid-template-columns: repeat(4, minmax(0, 1fr)); }
  .footer-grid { grid-template-columns: 1.4fr 1fr 1fr; }
  .lead-band { grid-template-columns: 1fr; }
}
@media (max-width: 860px) {
  /* No hamburger: the nav becomes a compact, horizontally scrollable row
     under the brand. The header stops being sticky so it does not cover
     content on small screens. */
  .site-header { position: static; }
  .header-inner {
    flex-wrap: wrap; gap: 10px 16px; min-height: 0; padding: 10px 0;
  }
  .brand { margin-right: auto; }
  .header-cta { order: 2; }
  .site-nav {
    order: 3; width: 100%; margin-left: 0;
    overflow-x: auto; -webkit-overflow-scrolling: touch;
    scrollbar-width: none;
  }
  .site-nav::-webkit-scrollbar { display: none; }
  .nav-links { gap: 20px; flex: none; }
  .nav-links a { white-space: nowrap; }
  [id] { scroll-margin-top: 12px; }
}
@media (max-width: 720px) {
  .section { padding: 44px 0; }
  .calc-form { grid-template-columns: 1fr; }
  .card-grid-3, .card-grid-2 { grid-template-columns: 1fr; }
  .state-grid { grid-template-columns: repeat(3, minmax(0, 1fr)); }
  .section-head-split { flex-direction: column; align-items: start; }
  .footer-grid { grid-template-columns: 1fr 1fr; }
  .footer-brand { grid-column: 1 / -1; }
  .lead-band { padding: 24px; }
  .compare-columns, .compare-advanced-grid { grid-template-columns: 1fr; }
  .checklist-document { padding: 22px; }
  .checklist-item { padding: 14px; }
}
@media (max-width: 480px) {
  .header-inner { min-height: 0; gap: 8px 12px; padding: 8px 0; }
  .brand-text { font-size: 1.05rem; }
  .header-cta { padding: 9px 14px; font-size: .82rem; }
  .nav-links { gap: 16px; font-size: .88rem; }
  .state-grid { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .hero-actions .btn { width: 100%; }
  .result-net { font-size: 2.2rem; }
  .calc-form-card, .result-card { padding: 20px; }
  .compare-result-head { flex-direction: column; align-items: flex-start; }
  .compare-input-summary { text-align: left; white-space: normal; }
  .checklist-document { padding: 16px; }
  .checklist-item { grid-template-columns: 20px 1fr; gap: 10px; }
}

@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after {
    animation-duration: .01ms !important;
    animation-iteration-count: 1 !important;
    transition-duration: .01ms !important;
  }
}