:root{color-scheme:light;--tax-ink:#132c3b;--tax-copper:#ad6741;--tax-paper:#f7f4ed;--tax-line:#d3d7d6;--tax-muted:#4d6069}*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;background:var(--tax-paper);color:var(--tax-ink);font:17px/1.6 system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif}a{color:var(--tax-ink);text-underline-offset:.2em}a:hover{color:#8e492b}button,input,select{font:inherit}button,a,input,select{touch-action:manipulation}button{cursor:pointer}button:disabled{cursor:wait;opacity:.65}input,select{width:100%;min-width:0;padding:.7rem;border:1px solid #81919a;border-radius:4px;background:white;color:var(--tax-ink)}input:focus,select:focus,button:focus-visible,a:focus-visible{outline:3px solid #bf784e;outline-offset:3px}.tax-skip{position:absolute;top:-90px;left:1rem;background:white;padding:1rem;z-index:5}.tax-skip:focus{top:1rem}.tax-header,.tax-footer{max-width:1240px;margin:auto;padding:1.5rem 2rem;display:flex;justify-content:space-between;align-items:center;gap:2rem}.tax-header{border-bottom:1px solid var(--tax-line)}.tax-brand{font-size:2rem;font-weight:850;line-height:1;text-decoration:none;letter-spacing:-.06em}.tax-brand span{display:block;margin-top:.5rem;font-size:.65rem;letter-spacing:.12em;text-transform:uppercase}.tax-header nav,.tax-footer nav{display:flex;flex-wrap:wrap;gap:1.3rem;font-size:.88rem}main{max-width:1160px;margin:auto;padding:0 2rem}.tax-hero{padding:5rem 0 3.5rem;display:grid;grid-template-columns:1.65fr 1fr;gap:3.5rem;align-items:start}h1,h2,h3{line-height:1.12;letter-spacing:-.035em}h1{font-size:clamp(2.6rem,5.8vw,5rem);margin:.6rem 0 1.4rem}h1 em{font-family:Georgia,serif;font-weight:400;color:var(--tax-copper)}h2{font-size:clamp(1.8rem,3.4vw,2.7rem);margin:.7rem 0 1.2rem}h3{font-size:1.4rem;margin:.4rem 0 1rem}p{max-width:78ch}.tax-eyebrow{font-size:.74rem;letter-spacing:.14em;text-transform:uppercase;font-weight:750;color:#76523c}.tax-lead{font-size:1.15rem;line-height:1.7}.tax-note{background:#e7eeeb;border-left:4px solid #587568;padding:1.5rem}.tax-note h2,.tax-note h3{font-size:1.4rem}.tax-note p:last-child{margin-bottom:0}.tax-actions{display:flex;flex-wrap:wrap;gap:1rem;align-items:center;margin:1.5rem 0}.tax-button,.tax-secondary{display:inline-block;padding:.8rem 1.1rem;border-radius:4px;text-decoration:none;font-weight:700;border:1px solid var(--tax-ink)}.tax-button{background:var(--tax-ink);color:white}.tax-button:hover{background:#244b5e;color:white}.tax-secondary{background:transparent;color:var(--tax-ink)}.tax-principles{display:grid;grid-template-columns:repeat(3,1fr);gap:2rem;padding-bottom:2.8rem;border-bottom:1px solid var(--tax-line)}.tax-principles h2{font-size:1.4rem}.tax-number{font-family:Georgia,serif;font-size:1.8rem;color:var(--tax-copper);margin:0}.tax-section{padding:3.5rem 0;border-bottom:1px solid var(--tax-line);scroll-margin-top:1rem}.tax-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:1.25rem;margin:1.3rem 0}.tax-grid label{display:flex;flex-direction:column;gap:.45rem;font-size:.9rem;font-weight:650}.tax-card{background:white;padding:1.8rem;border:1px solid var(--tax-line);border-radius:6px;margin:1.6rem 0}.tax-small{font-size:.84rem;color:var(--tax-muted);line-height:1.7}.tax-controls{border:0;padding:0;margin:0;min-width:0}.tax-controls>legend{font-size:1rem;font-weight:750;padding-top:1.8rem}.tax-check{display:flex;gap:.75rem;align-items:flex-start;padding:1rem;background:#f3f2ed}.tax-check input{width:1.15rem;height:1.15rem;margin-top:.3rem;flex-shrink:0}.tax-error{padding:1rem;border-left:4px solid #a53a2b;background:#fae9e1;color:#743226}.tax-result{background:#fff;padding:2rem;border:1px solid var(--tax-line);border-radius:6px;margin:1.5rem 0}.tax-result-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:1.6rem}.tax-result-card{border-top:3px solid var(--tax-copper);padding-top:1rem;min-width:0}.tax-result-card h3{font-size:1.4rem}.tax-summary{font-size:1.7rem;font-weight:750;margin:.7rem 0}.tax-totals{margin:0}.tax-totals>div{display:flex;gap:1rem;justify-content:space-between;align-items:baseline;border-bottom:1px solid #e2e5e3;padding:.6rem 0}.tax-totals dt{font-size:.9rem}.tax-totals dd{margin:0;font-variant-numeric:tabular-nums;white-space:nowrap;font-weight:650}.tax-source-list li{margin:.7rem 0}.tax-result .tax-note{margin-top:1.5rem}.tax-closing{padding:3.5rem 0 4rem}.tax-footer{border-top:1px solid var(--tax-line);font-size:.9rem}.tax-noscript{max-width:1100px;margin:1rem auto;padding:1rem 2rem}[hidden]{display:none!important}@media(max-width:760px){.tax-header,.tax-footer{padding:1.3rem;align-items:flex-start;flex-direction:column;gap:1.4rem}main{padding:0 1.3rem}.tax-hero{grid-template-columns:1fr;gap:1.4rem;padding-top:3rem}.tax-principles,.tax-result-grid{grid-template-columns:1fr;gap:1rem}.tax-grid{grid-template-columns:1fr}.tax-section{padding:2.5rem 0}.tax-card,.tax-result{padding:1.2rem}.tax-totals>div{gap:.8rem}.tax-totals dt{max-width:70%}.tax-actions{align-items:stretch}.tax-button,.tax-secondary{text-align:center}}@media print{.tax-header nav,#tax-member-gate,.tax-actions,#location-form,#paycheck-form,.tax-closing{display:none}body{background:white;color:black}main{max-width:none}.tax-result{break-inside:avoid}a{color:black}}