/* Design systems from UI/UX Pro Max
   ClaimCode: Soft UI (neumorphism-lite) · Figtree/Noto Sans · cyan #0891B2 + green #059669
   TaxNotice: Accessible & Ethical · Atkinson Hyperlegible · navy #0F172A + blue #0369A1 · dark mode */
@import url('https://fonts.googleapis.com/css2?family=Figtree:wght@500;600;700;800&family=Noto+Sans:wght@400;500;700&family=Atkinson+Hyperlegible:wght@400;700&display=swap');

:root{ /* ClaimCode (default) */
  --bg:#ECFEFF; --bg-2:#E3F6F8; --fg:#164E63; --fg-strong:#0B3344; --muted:#475569;
  --card:#FFFFFF; --muted-bg:#E8F1F6; --border:#C9EEF3;
  --primary:#0E7490; --primary-hover:#155E75; --on-primary:#FFFFFF; --primary-soft:#CFFAFE;
  --accent:#047857; --accent-soft:#D1FAE5; --danger:#B91C1C; --danger-soft:#FEE2E2; --warn:#92400E; --warn-soft:#FEF3C7;
  --ring:#0891B2; --radius:16px; --radius-sm:10px;
  --shadow:6px 6px 16px rgba(14,116,144,.10), -6px -6px 16px rgba(255,255,255,.95);
  --shadow-in:inset 3px 3px 7px rgba(14,116,144,.10), inset -3px -3px 7px rgba(255,255,255,.9);
  --font-h:"Figtree",system-ui,sans-serif; --font-b:"Noto Sans",system-ui,sans-serif;
}
body.irs{
  --bg:#F8FAFC; --bg-2:#EEF2F7; --fg:#020617; --fg-strong:#020617; --muted:#475569;
  --card:#FFFFFF; --muted-bg:#E8ECF1; --border:#CBD5E1;
  --primary:#0369A1; --primary-hover:#075985; --on-primary:#FFFFFF; --primary-soft:#E0F2FE;
  --accent:#0F172A; --accent-soft:#E2E8F0; --ring:#0F172A; --radius:12px; --radius-sm:8px;
  --shadow:0 1px 2px rgba(2,6,23,.06), 0 4px 12px rgba(2,6,23,.05); --shadow-in:none;
  --font-h:"Atkinson Hyperlegible",system-ui,sans-serif; --font-b:"Atkinson Hyperlegible",system-ui,sans-serif;
}
@media (prefers-color-scheme:dark){
  body.irs{--bg:#0B1220;--bg-2:#111a2e;--fg:#E2E8F0;--fg-strong:#F8FAFC;--muted:#A3B1C6;--card:#121B2E;--muted-bg:#1B2740;--border:#2A3A57;
    --primary:#38BDF8;--primary-hover:#7DD3FC;--on-primary:#04121F;--primary-soft:#0C2A40;--accent:#E2E8F0;--accent-soft:#1E293B;--ring:#7DD3FC;
    --danger:#FCA5A5;--danger-soft:#3B1515;--warn:#FCD34D;--warn-soft:#3A2E0B;--shadow:0 1px 2px rgba(0,0,0,.4)}
}

*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
body{margin:0;font-family:var(--font-b);color:var(--fg);background:var(--bg);line-height:1.6;font-size:16px}
h1,h2,h3,.brand{font-family:var(--font-h);color:var(--fg-strong);letter-spacing:-.015em}
a{color:var(--primary);text-underline-offset:3px}
a:hover{color:var(--primary-hover)}
:focus-visible{outline:3px solid var(--ring);outline-offset:3px;border-radius:6px}
.skip{position:absolute;left:-999px;top:8px;background:var(--primary);color:var(--on-primary);padding:10px 14px;border-radius:8px;z-index:100}
.skip:focus{left:12px}
.wrap{max-width:1140px;margin:0 auto;padding:0 20px}
svg.i{width:20px;height:20px;stroke:currentColor;fill:none;stroke-width:2;stroke-linecap:round;stroke-linejoin:round;flex:none}

/* Header */
header.site{background:color-mix(in srgb,var(--bg) 85%,transparent);backdrop-filter:saturate(1.4) blur(10px);border-bottom:1px solid var(--border);position:sticky;top:0;z-index:20}
header.site .wrap{display:flex;align-items:center;justify-content:space-between;height:64px;gap:16px}
.brand{font-weight:800;font-size:18px;text-decoration:none;display:flex;align-items:center;gap:10px;color:var(--fg-strong)}
.logo{width:34px;height:34px;border-radius:10px;background:var(--primary);color:var(--on-primary);display:grid;place-items:center;box-shadow:var(--shadow)}
.logo svg{width:19px;height:19px}
nav.main{display:flex;gap:4px}
nav.main a{color:var(--fg);text-decoration:none;font-size:15px;font-weight:500;padding:10px 14px;border-radius:10px;min-height:44px;display:inline-flex;align-items:center;transition:background .2s}
nav.main a:hover{background:var(--muted-bg);color:var(--fg-strong)}
@media(max-width:640px){nav.main a:not(.keep){display:none}}

/* Hero */
.hero{padding:56px 0 40px;position:relative;overflow:hidden}
.hero:before{content:"";position:absolute;inset:-40% -10% auto auto;width:560px;height:560px;border-radius:50%;background:radial-gradient(closest-side,var(--primary-soft),transparent);opacity:.9;pointer-events:none}
.hero .wrap{position:relative;display:grid;grid-template-columns:1.15fr .85fr;gap:40px;align-items:center}
@media(max-width:900px){.hero .wrap{grid-template-columns:1fr}.hero-panel{display:none}}
.eyebrow{display:inline-flex;align-items:center;gap:8px;font-size:13px;font-weight:700;color:var(--accent);background:var(--accent-soft);padding:6px 12px;border-radius:999px;margin-bottom:16px}
.hero h1{font-size:clamp(32px,5vw,54px);line-height:1.05;margin:0 0 14px;font-weight:800}
.hero p.lead{color:var(--muted);font-size:19px;max-width:560px;margin:0 0 26px}
.search{position:relative;max-width:580px}
.search svg{position:absolute;left:16px;top:50%;transform:translateY(-50%);color:var(--muted)}
.search input{width:100%;padding:17px 18px 17px 48px;border:1px solid var(--border);border-radius:var(--radius);font-size:17px;background:var(--card);color:var(--fg);box-shadow:var(--shadow);font-family:inherit}
.search input:focus{outline:3px solid var(--ring);outline-offset:2px}
.results{max-width:580px;margin-top:8px}
.results a{display:flex;gap:10px;align-items:center;padding:12px 16px;background:var(--card);border:1px solid var(--border);border-radius:var(--radius-sm);margin-bottom:6px;text-decoration:none;color:var(--fg);min-height:48px;transition:border-color .2s}
.results a:hover{border-color:var(--primary)}
.results a b{color:var(--primary);font-family:ui-monospace,Menlo,monospace}
.pill-row{display:flex;flex-wrap:wrap;gap:8px;margin-top:16px;align-items:center}
.pill-row span{font-size:14px;color:var(--muted);margin-right:4px}
.pill-row a{background:var(--card);border:1px solid var(--border);padding:8px 14px;border-radius:999px;text-decoration:none;font-size:14px;font-weight:600;color:var(--fg);min-height:40px;display:inline-flex;align-items:center;font-family:ui-monospace,Menlo,monospace;transition:all .2s}
.pill-row a:hover{border-color:var(--primary);color:var(--primary)}
.hero-panel{background:var(--card);border:1px solid var(--border);border-radius:calc(var(--radius) + 6px);padding:24px;box-shadow:var(--shadow)}
.hero-panel .mini-h{font-size:13px;font-weight:700;text-transform:uppercase;letter-spacing:.06em;color:var(--muted);margin-bottom:12px}
.hero-panel .code-line{display:flex;justify-content:space-between;align-items:center;padding:12px 0;border-bottom:1px solid var(--border);gap:12px}
.hero-panel .code-line:last-child{border-bottom:0}
.trust{display:flex;flex-wrap:wrap;gap:22px;margin-top:28px;color:var(--muted);font-size:14px}
.trust div{display:flex;align-items:center;gap:8px}
.trust svg{color:var(--accent)}

main{padding:28px 0 56px}
section.block{margin-top:44px}
.section-h{display:flex;justify-content:space-between;align-items:end;gap:16px;margin-bottom:16px}
.section-h h2{margin:0}
.section-h p{margin:4px 0 0;color:var(--muted)}
h2{font-size:clamp(22px,2.6vw,28px);margin:36px 0 12px;line-height:1.25}
h3{font-size:18px;margin:22px 0 8px}

/* Cards */
.grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(250px,1fr));gap:18px}
.card{background:var(--card);border:1px solid var(--border);border-radius:var(--radius);padding:22px;box-shadow:var(--shadow)}
a.card{text-decoration:none;color:var(--fg);display:flex;flex-direction:column;gap:10px;transition:transform .2s,border-color .2s;cursor:pointer}
a.card:hover{border-color:var(--primary);transform:translateY(-2px)}
a.card:active{transform:translateY(0);box-shadow:var(--shadow-in)}
.card h3{margin:0;font-size:18px}
.card p{margin:0;color:var(--muted);font-size:15px}
.icon-tile{width:46px;height:46px;border-radius:12px;background:var(--primary-soft);color:var(--primary);display:grid;place-items:center;box-shadow:var(--shadow-in)}
.icon-tile svg{width:22px;height:22px}
.card .meta{display:flex;justify-content:space-between;align-items:center;margin-top:auto;padding-top:6px;font-size:13px;color:var(--muted)}
.card .go{color:var(--primary);font-weight:700;display:inline-flex;align-items:center;gap:4px}
.tag{display:inline-block;font-size:12px;font-weight:700;padding:3px 10px;border-radius:999px;background:var(--accent-soft);color:var(--accent)}

/* Page */
.crumbs{font-size:14px;color:var(--muted);margin-bottom:14px}
.crumbs a{color:var(--muted)}
h1.page{font-size:clamp(28px,3.8vw,42px);line-height:1.12;margin:0 0 10px;font-weight:800}
.sub{color:var(--muted);margin:0 0 24px;font-size:18px;max-width:720px}
.layout{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:32px;align-items:start}
@media(max-width:960px){.layout{grid-template-columns:1fr}}
aside{position:sticky;top:84px}
@media(max-width:960px){aside{position:static}}
aside .card{margin-bottom:16px;padding:18px}
aside h3{font-size:15px;margin:0 0 8px;text-transform:uppercase;letter-spacing:.05em;color:var(--muted)}
aside ul{list-style:none;padding:0;margin:0}
aside li a{display:flex;align-items:center;gap:8px;padding:9px 0;text-decoration:none;color:var(--fg);border-bottom:1px solid var(--border);font-size:15px;min-height:44px}
aside li:last-child a{border-bottom:0}
aside li a:hover{color:var(--primary)}

/* Calculator */
.calc{background:var(--card);border:1px solid var(--border);border-radius:calc(var(--radius) + 4px);padding:26px;box-shadow:var(--shadow)}
.calc .row{display:grid;grid-template-columns:repeat(auto-fit,minmax(190px,1fr));gap:16px;margin-bottom:16px}
label{display:block;font-size:14px;font-weight:700;color:var(--fg-strong);margin-bottom:6px}
input,select{width:100%;min-height:48px;padding:12px 14px;border:1px solid var(--border);border-radius:var(--radius-sm);font-size:16px;background:var(--bg);color:var(--fg);font-family:inherit;box-shadow:var(--shadow-in);transition:border-color .2s}
input:hover,select:hover{border-color:var(--primary)}
input:focus,select:focus{outline:3px solid var(--ring);outline-offset:1px;border-color:transparent}
.hint{font-size:13px;color:var(--muted);margin-top:6px}
.hint a{font-weight:600}
button,.btn{background:var(--primary);color:var(--on-primary);border:0;padding:13px 22px;min-height:48px;border-radius:var(--radius-sm);font-size:16px;font-weight:700;cursor:pointer;font-family:var(--font-h);text-decoration:none;display:inline-flex;align-items:center;gap:8px;transition:background .2s,transform .15s}
button:hover,.btn:hover{background:var(--primary-hover);color:var(--on-primary)}
button:active{transform:scale(.98)}
.out{margin-top:20px;border-radius:var(--radius);background:linear-gradient(180deg,var(--primary-soft),transparent 70%);border:1px solid var(--border);padding:20px;display:none;animation:fade .25s ease}
.out.show{display:block}
@keyframes fade{from{opacity:0;transform:translateY(4px)}to{opacity:1;transform:none}}
.out > div:first-child{font-size:14px;font-weight:700;color:var(--muted);text-transform:uppercase;letter-spacing:.05em}
.big{font-family:var(--font-h);font-size:clamp(32px,5vw,44px);font-weight:800;letter-spacing:-.02em;color:var(--fg-strong);line-height:1.15;margin:4px 0 6px}
.kv{display:grid;grid-template-columns:1fr auto;gap:0 16px;margin-top:10px;font-size:15px}
.kv div{padding:9px 0;border-bottom:1px dashed var(--border)}
.kv div:nth-last-child(-n+2){border-bottom:0}
.kv div:nth-child(odd){color:var(--muted)}
.kv div:nth-child(even){font-weight:700;text-align:right;color:var(--fg-strong)}
.copy{margin-top:12px;background:var(--card);color:var(--fg);border:1px solid var(--border);font-size:14px;padding:8px 14px;min-height:40px}
.copy:hover{background:var(--muted-bg);color:var(--fg-strong)}
.tabs{display:inline-flex;gap:4px;margin-bottom:18px;background:var(--muted-bg);padding:4px;border-radius:12px;box-shadow:var(--shadow-in)}
.tabs button{background:transparent;color:var(--fg);padding:9px 16px;font-size:14px;min-height:40px}
.tabs button.on{background:var(--card);color:var(--fg-strong);box-shadow:var(--shadow)}

/* Content blocks */
.note,.info,.answer{border-radius:var(--radius-sm);padding:14px 16px;font-size:15px;margin:18px 0;display:flex;gap:12px;align-items:flex-start}
.note{background:var(--warn-soft);color:var(--warn);border:1px solid color-mix(in srgb,var(--warn) 25%,transparent)}
.info{background:var(--primary-soft);color:var(--fg-strong)}
.note svg,.info svg{margin-top:2px}
.answer{background:var(--card);border:1px solid var(--border);border-left:5px solid var(--primary);box-shadow:var(--shadow);font-size:17px;padding:20px 22px;display:block}
.answer .lbl{font-size:13px;font-weight:700;text-transform:uppercase;letter-spacing:.06em;color:var(--primary);margin-bottom:6px;display:block}
.facts{display:grid;grid-template-columns:repeat(auto-fit,minmax(180px,1fr));gap:12px;margin:18px 0}
.fact{background:var(--card);border:1px solid var(--border);border-radius:var(--radius-sm);padding:14px 16px}
.fact span{display:block;font-size:12px;font-weight:700;text-transform:uppercase;letter-spacing:.05em;color:var(--muted)}
.fact b{font-size:16px;color:var(--fg-strong)}
.status-good{color:var(--accent);font-weight:700}.status-bad{color:var(--danger);font-weight:700}.status-warn{color:var(--warn);font-weight:700}
.tbl{overflow-x:auto;border-radius:var(--radius);border:1px solid var(--border);box-shadow:var(--shadow);background:var(--card)}
table{width:100%;border-collapse:collapse;font-size:15px}
th,td{text-align:left;padding:12px 16px;border-bottom:1px solid var(--border);vertical-align:top}
th{background:var(--muted-bg);font-size:12px;text-transform:uppercase;letter-spacing:.05em;color:var(--muted)}
tr:last-child td{border-bottom:0}
tbody tr:hover{background:var(--bg-2)}
td a{text-decoration:none}
.code-badge{font-family:ui-monospace,Menlo,Consolas,monospace;font-weight:700;background:var(--primary-soft);color:var(--primary);padding:3px 9px;border-radius:7px;font-size:.95em;white-space:nowrap}
.chip{display:inline-flex;align-items:center;gap:6px;font-size:13px;font-weight:700;padding:5px 11px;border-radius:999px}
.chip.prov{background:var(--danger-soft);color:var(--danger)}.chip.pat{background:var(--accent-soft);color:var(--accent)}.chip.neutral{background:var(--muted-bg);color:var(--fg)}
.steps{counter-reset:s;padding-left:0;list-style:none;margin:12px 0}
.steps li{counter-increment:s;padding:14px 16px 14px 58px;position:relative;margin-bottom:10px;background:var(--card);border:1px solid var(--border);border-radius:var(--radius-sm)}
.steps li:before{content:counter(s);position:absolute;left:16px;top:13px;width:28px;height:28px;border-radius:50%;background:var(--primary);color:var(--on-primary);font-size:14px;font-weight:700;display:grid;place-items:center;font-family:var(--font-h)}
ul.check{list-style:none;padding:0}
ul.check li{padding-left:30px;position:relative;margin:8px 0}
ul.check li:before{content:"";position:absolute;left:0;top:5px;width:18px;height:18px;border-radius:50%;background:var(--primary-soft) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%230E7490' stroke-width='3' stroke-linecap='round'%3E%3Cpath d='M5 12l5 5L20 7'/%3E%3C/svg%3E") center/12px no-repeat}
details{background:var(--card);border:1px solid var(--border);border-radius:var(--radius-sm);padding:0;margin-bottom:10px;transition:border-color .2s}
details[open]{border-color:var(--primary)}
summary{cursor:pointer;font-weight:700;padding:16px 18px;list-style:none;display:flex;justify-content:space-between;gap:12px;min-height:44px;color:var(--fg-strong)}
summary::-webkit-details-marker{display:none}
summary:after{content:"+";font-size:22px;line-height:1;color:var(--primary)}
details[open] summary:after{content:"–"}
details p{margin:0;padding:0 18px 16px;color:var(--muted)}
.ad-slot{border:1px dashed var(--border);border-radius:var(--radius);color:var(--muted);font-size:11px;display:grid;place-items:center;min-height:250px;background:color-mix(in srgb,var(--card) 60%,transparent);text-transform:uppercase;letter-spacing:.1em;margin:22px 0}
.ad-slot.wide{min-height:110px}
.reviewed{display:flex;align-items:center;gap:8px;font-size:13px;color:var(--muted);margin-top:24px}

/* Footer */
footer.site{border-top:1px solid var(--border);background:var(--card);padding:36px 0 28px;color:var(--muted);font-size:14px;margin-top:20px}
footer.site .cols{display:grid;grid-template-columns:2fr 1fr 1fr;gap:24px}
@media(max-width:720px){footer.site .cols{grid-template-columns:1fr}}
footer.site h4{font-family:var(--font-h);color:var(--fg-strong);margin:0 0 10px;font-size:15px}
footer.site a{color:var(--muted);display:block;padding:4px 0;text-decoration:none}
footer.site a:hover{color:var(--primary)}
footer.site .fine{border-top:1px solid var(--border);margin-top:22px;padding-top:16px}

@media (prefers-reduced-motion:reduce){*,*:before,*:after{animation:none!important;transition:none!important;scroll-behavior:auto!important}}
aside .card h3{font-size:13px;margin:0 0 6px}
nav.main a{white-space:nowrap}
@media(max-width:640px){.brand{font-size:16px}.logo{width:30px;height:30px}header.site .wrap{height:58px}nav.main a{padding:10px 8px}}

footer.site .social{display:block;margin-top:.75rem;font-size:.9rem}
footer.site .social a{display:inline;padding:0}

figure.pin{margin:2rem 0;text-align:center}figure.pin img{max-width:320px;width:100%;height:auto;border-radius:16px;box-shadow:0 8px 24px rgba(15,23,42,.15)}figure.pin figcaption{font-size:.875rem;color:var(--muted,#64748b);margin-top:.5rem}