:root{--blue:#2563eb;--blue-dark:#1d4ed8;--blue-light:#eff6ff;--text:#0f172a;--muted:#64748b;--border:#e2e8f0;--border-strong:#cbd5e1;--bg:#fff;--bg-alt:#f8fafc;--radius:10px;--shadow:0 1px 3px rgba(15,23,42,.08);--shadow-md:0 4px 14px rgba(15,23,42,.08);--shadow-lg:0 8px 28px rgba(15,23,42,.1);--font:-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,Helvetica,Arial,sans-serif}
*,*::before,*::after{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;font-family:var(--font);color:var(--text);background:var(--bg);line-height:1.6}
img{max-width:100%;height:auto;display:block}
a{color:var(--blue);text-decoration:none}
a:hover{text-decoration:underline}
.container{width:min(1120px,92%);margin-inline:auto}
.narrow{width:min(760px,92%)}
.skip-link{position:absolute;left:-9999px;top:auto}
.skip-link:focus{left:1rem;top:1rem;z-index:9999;background:#fff;padding:.5rem 1rem;border:2px solid var(--blue)}
.top-bar{background:var(--bg-alt);border-bottom:1px solid var(--border);font-size:.85rem;color:var(--muted)}
.top-bar-inner{display:flex;justify-content:center;gap:.5rem;padding:.45rem 0;flex-wrap:wrap}
.top-bar .dot{opacity:.5}
.site-header{position:sticky;top:0;z-index:100;background:#fff;border-bottom:1px solid var(--border)}
.header-inner{display:flex;align-items:center;justify-content:space-between;min-height:64px;gap:1rem;position:relative}
.logo{display:flex;align-items:center;gap:.6rem;font-weight:700;color:var(--text);text-decoration:none}
.logo:hover{text-decoration:none}
.logo-mark{display:inline-grid;place-items:center;width:34px;height:34px;border-radius:8px;background:var(--blue);color:#fff;font-size:.8rem}
.logo-text{font-size:1.1rem}
.nav-root{display:flex;gap:.25rem;list-style:none;margin:0;padding:0;align-items:center}
.has-dropdown{position:relative}
.has-dropdown::before{content:'';position:absolute;left:0;right:0;top:100%;height:.45rem;z-index:199}
.nav-trigger,.primary-nav a{background:none;border:0;font:inherit;color:var(--text);font-weight:500;padding:.5rem .75rem;cursor:pointer;border-radius:6px}
.nav-trigger:hover,.primary-nav a:hover{background:var(--bg-alt);text-decoration:none}
.dropdown{display:none;position:absolute;top:100%;left:0;min-width:260px;background:#fff;border:1px solid var(--border);border-radius:var(--radius);box-shadow:0 8px 24px rgba(15,23,42,.12);padding:.5rem;z-index:200;margin-top:.45rem}
.dropdown-wide{min-width:300px;max-width:340px}
.has-dropdown.open .dropdown{display:block}
@media(min-width:901px){
.has-dropdown:hover .dropdown,.has-dropdown:focus-within .dropdown{display:block}
.has-dropdown:hover>.nav-trigger,.has-dropdown:focus-within>.nav-trigger{background:var(--bg-alt)}
}
.dropdown a{display:block;padding:.55rem .75rem;border-radius:6px;color:var(--text);font-weight:500}
.dropdown a:hover{background:var(--blue-light);text-decoration:none}
.dropdown-col{display:flex;flex-direction:column}
.dropdown-divider{border-top:1px solid var(--border);margin-top:.35rem;padding-top:.35rem}
.dropdown-all{font-weight:700;color:var(--blue)}
.nav-toggle{display:none;background:none;border:0;padding:.5rem}
.nav-toggle span{display:block;width:22px;height:2px;background:var(--text);margin:5px 0}
.btn{display:inline-flex;align-items:center;justify-content:center;padding:.7rem 1.2rem;border-radius:8px;border:2px solid transparent;font-weight:600;cursor:pointer;text-decoration:none}
.btn-primary{background:var(--blue);color:#fff}
.btn-primary:hover{background:var(--blue-dark);text-decoration:none}
.btn-outline{border-color:var(--blue);color:var(--blue);background:#fff}
.btn-sm{padding:.45rem .9rem;font-size:.9rem}
.hub-hero{padding:2.5rem 0 2rem;background:#fff}
.hub-hero h1{font-size:clamp(2rem,4vw,2.75rem);line-height:1.15;margin:0 0 .75rem}
.hub-calculator{margin-top:1.5rem;padding:1.5rem}
.hub-calc-form .form-row{display:grid;grid-template-columns:1fr 1fr;gap:1rem}
.hub-calc-form small{display:block;margin-top:.25rem;color:var(--muted);font-size:.8rem;line-height:1.45}
.hub-calc-form .form-group-spacer{visibility:hidden}
.calculator-card .hub-calc-form{margin-top:.25rem}
@media(max-width:640px){.hub-calc-form .form-row{grid-template-columns:1fr}.hub-calc-form .form-group-spacer{display:none}}
.input-suffix{display:flex;align-items:center;gap:.5rem}
.input-suffix input{flex:1}
.input-suffix span,.req{color:var(--muted);font-size:.9rem}
.req{color:#dc2626}
.btn-block{width:100%;margin-top:.5rem}
.hub-results{margin-top:1rem}
.calc-disclaimer,.calc-more{font-size:.9rem;color:var(--muted);margin:.75rem 0 0}
.excel-cta{margin-top:1.5rem;display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:1rem}
.excel-cta h2{margin:0;font-size:1.1rem}
.excel-cta p{margin:.25rem 0 0;color:var(--muted);flex:1 1 100%}
@media(min-width:640px){.excel-cta p{flex:1;margin:0}}
.hub-table th{width:30%;white-space:normal;font-weight:600;color:var(--text)}
.hub-table td{color:var(--muted);line-height:1.5}
.hub-table a{font-weight:600;color:var(--blue)}
.hub-table tbody th{background:#f8fafc;font-weight:600}
.hub-table tbody tr:hover td,.hub-table tbody tr:hover th{background:var(--blue-light)}
.guide-links{list-style:none;padding:0;margin:0}
.sources-section ul{padding-left:1.2rem}
.table-scroll{overflow-x:auto;margin:1rem 0;-webkit-overflow-scrolling:touch;border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow-md);background:#fff}
.table-scroll .data-table{margin:0}
.formula-block{background:var(--bg-alt);border:1px solid var(--border);border-radius:8px;padding:1rem 1.25rem;font-size:.95rem;line-height:1.7;white-space:pre-wrap;box-shadow:var(--shadow)}
.state-link-grid{list-style:none;padding:0;margin:0;display:grid;gap:.25rem .75rem;grid-template-columns:repeat(auto-fill,minmax(140px,1fr))}
.state-link-grid.columns-3{grid-template-columns:repeat(auto-fill,minmax(140px,1fr))}
.related-tools{margin:1.5rem 0;padding:1.25rem 1.5rem;background:#fff;border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow-md)}
.related-tools-heading{margin:0 0 .75rem;font-size:1.05rem;font-weight:700;color:var(--text)}
.related-tools-list,.state-directory-list{list-style:none;margin:0;padding:0}
.related-tools-list li{margin:.45rem 0;line-height:1.55;font-size:.95rem;padding:.15rem 0}
.related-tools-list a{font-weight:600}
.related-tools-desc{color:var(--muted);font-weight:400}
.related-tools-cta{margin-top:1rem;padding:1rem 1.25rem;border:1px solid var(--border-strong);border-radius:8px;background:var(--bg-alt);box-shadow:var(--shadow)}
.related-tools-cta-title{margin:0 0 .35rem;font-weight:700;font-size:.95rem}
.related-tools-cta-text{margin:0 0 .75rem;color:var(--muted);font-size:.9rem}
.state-directory-list{display:grid;grid-template-columns:repeat(auto-fill,minmax(130px,1fr));gap:.2rem .65rem}
.state-directory-list a{font-weight:500;font-size:.9rem}
.article-body .related-tools{margin:1.5rem 0}
.sources-block{padding:2rem 0;background:var(--bg-alt);border-top:1px solid var(--border)}
.sources-block .content-panel{margin-bottom:0}
.sources-heading{font-size:1.15rem;margin:0 0 .5rem;font-weight:700}
.sources-intro{margin:0 0 .75rem;color:var(--muted);font-size:.95rem;line-height:1.6}
.sources-list{list-style:none;margin:0 0 .75rem;padding:0}
.sources-list li{margin:0;padding:.45rem 0;border-bottom:1px solid var(--border);font-size:.9rem;line-height:1.5}
.sources-list li:last-child{border-bottom:none}
.sources-note{margin:0;font-size:.85rem;color:var(--muted);line-height:1.55;padding-top:.5rem;border-top:1px solid var(--border)}
.sitemap-section{margin-bottom:1.5rem}
.sitemap-section h2{font-size:1.05rem;margin:0 0 .5rem;font-weight:700}
.sitemap-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(150px,1fr));gap:.2rem .65rem;list-style:none;padding:0;margin:0}
.sitemap-grid a{font-size:.9rem;font-weight:500}
.cta-card{text-align:center;box-shadow:var(--shadow-md)}
.formula-callout{padding:1.25rem 1.5rem;box-shadow:var(--shadow-md)}
.formula-callout h2{margin-top:0;font-size:1.15rem}
.method-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:1rem;margin:1rem 0}
.method-card h3{margin-top:0;font-size:1rem}
.example-block{margin:1rem 0;padding:1rem 1.25rem;background:var(--bg-alt);border:1px solid var(--border);border-radius:8px;border-left:3px solid var(--blue);box-shadow:var(--shadow)}
.example-block h4{margin:0 0 .5rem;font-size:.95rem}
.tag-list{display:flex;flex-wrap:wrap;gap:.5rem;list-style:none;padding:0;margin:1rem 0}
.tag-list li{padding:.35rem .75rem;background:var(--surface-alt,#f0f4f8);border-radius:999px;font-size:.9rem}
.calc-disclaimer{font-size:.85rem;color:var(--muted,#64748b);margin-top:1rem}
.cta-card .btn{margin-top:.75rem}
.hero{padding:4rem 0 3rem;background:linear-gradient(180deg,var(--blue-light),#fff)}
.hero-grid{display:grid;grid-template-columns:1.2fr .8fr;gap:2rem;align-items:center}
.hero h1{font-size:clamp(2rem,4vw,3rem);line-height:1.15;margin:.5rem 0 1rem}
.lead{font-size:1.125rem;color:var(--muted);max-width:62ch}
.eyebrow{text-transform:uppercase;letter-spacing:.08em;font-size:.8rem;color:var(--blue);font-weight:700}
.hero-actions{display:flex;gap:.75rem;flex-wrap:wrap;margin-top:1.5rem}
.section{padding:2rem 0}
.section-alt{background:var(--bg-alt)}
.page-hero{padding:1.75rem 0 1.25rem;background:var(--bg-alt);border-bottom:1px solid var(--border)}
.page-hero h1{margin:0 0 .5rem;font-size:clamp(1.65rem,3.5vw,2.25rem);line-height:1.2}
.page-hero .lead{margin:0}
.content-panel{background:#fff;border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow-md);padding:1.5rem 1.75rem}
.content-panel>h2:first-child,.content-panel>h3:first-child{margin-top:0;font-size:1.2rem;font-weight:700;padding-bottom:.35rem;border-bottom:1px solid var(--border);margin-bottom:1rem}
.content-panel .guide-links,.content-panel .term-list{box-shadow:none;border:none;padding:0;background:transparent;margin:0}
.content-panel .table-scroll{margin-top:0}
.section-alt .content-panel,.section .content-panel{box-shadow:var(--shadow-md)}
.card{background:#fff;border:1px solid var(--border);border-radius:var(--radius);padding:1.25rem 1.5rem;box-shadow:var(--shadow-md)}
.card-grid .card{height:100%;transition:box-shadow .2s ease,transform .2s ease}
.card-grid .card:hover{box-shadow:var(--shadow-lg);transform:translateY(-1px)}
.card-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(260px,1fr));gap:1rem}
.calculator-grid{display:grid;grid-template-columns:1.4fr .8fr;gap:1.5rem;align-items:start}
.form-group{margin-bottom:1rem}
.form-group label{display:block;font-weight:600;margin-bottom:.35rem}
.form-group input,.form-group select,.form-group textarea{width:100%;padding:.65rem .75rem;border:1px solid var(--border);border-radius:8px;font:inherit}
.calc-results{margin-top:1.25rem;padding:1rem 1.15rem;background:var(--blue-light);border:1px solid #bfdbfe;border-radius:8px;box-shadow:var(--shadow)}
.calc-results .data-table{background:transparent;box-shadow:none;border:none}
.calc-results .data-table th,.calc-results .data-table td{border-bottom-color:#bfdbfe;padding:.4rem .5rem}
.calc-results dl{display:grid;grid-template-columns:1fr auto;gap:.5rem 1rem;margin:0}
.calc-results dt{font-weight:600}
.calc-results dd{margin:0;text-align:right;font-variant-numeric:tabular-nums}
.muted{color:var(--muted)}
.breadcrumbs ol{display:flex;flex-wrap:wrap;gap:.35rem;list-style:none;padding:0;margin:0 0 1rem;font-size:.9rem;color:var(--muted)}
.breadcrumbs li:not(:last-child)::after{content:"/";margin-left:.35rem}
.site-footer{background:#0f172a;color:#cbd5e1;padding:2.5rem 0 1rem;margin-top:0;border-top:1px solid var(--border)}
.footer-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:1.75rem 2rem;align-items:start}
.site-footer h3{color:#fff;font-size:.95rem;margin:0 0 .65rem;font-weight:700}
.site-footer ul{list-style:none;padding:0;margin:0}
.site-footer li{padding:.12rem 0;line-height:1.45}
.site-footer a{color:#cbd5e1;font-size:.875rem}
.site-footer a:hover{color:#fff;text-decoration:none}
.footer-bottom{border-top:1px solid #334155;margin-top:1.75rem;padding-top:.85rem;font-size:.85rem;color:#94a3b8}
.footer-bottom p{margin:.25rem 0}
.data-table{width:100%;border-collapse:collapse;margin:0;font-size:.925rem;line-height:1.5}
.data-table thead th{background:#f1f5f9;color:var(--text);font-weight:600;font-size:.875rem;padding:.75rem 1rem;text-align:left;border-bottom:2px solid var(--border-strong);white-space:nowrap}
.data-table tbody th{background:#f8fafc;font-weight:600;color:var(--text);padding:.7rem 1rem;text-align:left;border-bottom:1px solid var(--border);vertical-align:top}
.data-table td{padding:.7rem 1rem;text-align:left;border-bottom:1px solid var(--border);color:var(--text);vertical-align:top}
.data-table tbody tr:last-child td,.data-table tbody tr:last-child th{border-bottom:none}
.data-table tbody tr:nth-child(even) td,.data-table tbody tr:nth-child(even) th{background:#fafbfc}
.data-table tbody tr:hover td,.data-table tbody tr:hover th{background:var(--blue-light)}
.data-table a{font-weight:600}
.content-body{background:#fff;border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow-md);padding:1.5rem 1.75rem}
.content-body h2{margin-top:1.75rem;font-size:1.2rem;font-weight:700;color:var(--text);padding-bottom:.35rem;border-bottom:1px solid var(--border)}
.content-body h2:first-child,.content-body>h2:first-of-type{margin-top:0}
.content-body h3{margin-top:1.25rem;font-size:1.05rem;font-weight:600;color:var(--text)}
.content-body p,.content-body ul,.content-body ol{max-width:72ch}
.content-body ul,.content-body ol{padding-left:1.35rem;margin:.75rem 0 1rem}
.content-body li{margin:.35rem 0}
.content-body .table-scroll{margin:1rem 0}
.content-body .related-tools{margin-left:0;margin-right:0}
.article-main.content-body{margin-bottom:0}
.page-hero .content-body,.calculator-grid .content-body{box-shadow:none;border:none;background:transparent;padding:0}
.faq-item{border:1px solid var(--border);border-radius:8px;padding:.75rem 1rem;margin-bottom:.75rem}
.faq-item summary{cursor:pointer;font-weight:600}
.ad-slot{margin:1.5rem 0}
.ad-placeholder{min-height:90px;display:grid;place-items:center;background:var(--bg-alt);border:1px dashed var(--border);color:var(--muted);border-radius:8px}
.badge{display:inline-block;background:var(--blue-light);color:var(--blue-dark);padding:.2rem .55rem;border-radius:999px;font-size:.75rem;font-weight:700}
.link-list{list-style:none;padding:0;margin:0}
.link-list li{padding:.35rem 0}
.text-link{font-weight:600}
.check-list{list-style:none;padding:0}
.check-list li{padding:.35rem 0 .35rem 1.5rem;position:relative}
.check-list li::before{content:"✓";position:absolute;left:0;color:var(--blue);font-weight:700}
.trust-grid{display:grid;grid-template-columns:1fr 1fr;gap:2rem;align-items:center}
.center{text-align:center}
.columns-2{columns:2;column-gap:2rem}
.columns-3{columns:3;column-gap:2rem}
@media(max-width:700px){.columns-2,.columns-3{columns:1}}
.meta{font-size:.9rem;color:var(--muted)}
.form-status{margin-top:1rem}
.article-layout{display:grid;grid-template-columns:1fr 280px;gap:1.5rem;align-items:start;padding:1.5rem 0 2rem}
.article-header{max-width:760px}
.article-excerpt{margin:.5rem 0 0;color:var(--muted)}
.article-meta{font-size:.9rem;color:var(--muted);margin:.75rem 0 0}
.article-toc{margin-bottom:1.5rem;padding:1rem 1.25rem;border:1px solid var(--border);border-radius:var(--radius);background:var(--bg-alt);box-shadow:var(--shadow)}
.toc-title{font-size:1rem;margin:0 0 .75rem;font-weight:700}
.article-toc ol{margin:0;padding-left:1.2rem}
.article-toc a{font-weight:500}
.article-toc li{margin:.3rem 0}
.sidebar-card{margin-bottom:1rem;box-shadow:var(--shadow-md)}
.sidebar-card h2,.sidebar-card h3{font-size:1rem;margin:0 0 .75rem;font-weight:700}
.guide-links{background:#fff;border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow-md);padding:.5rem 1rem}
.guide-links li{padding:.55rem 0;border-bottom:1px solid var(--border)}
.guide-links li:last-child{border-bottom:none}
.term-list{background:#fff;border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow-md);padding:1rem 1.5rem}
.term-list dt{font-weight:700;margin-top:1rem;color:var(--text)}
.term-list dt:first-child{margin-top:0}
.term-list dd{margin:.25rem 0 0;color:var(--muted);padding-bottom:.75rem;border-bottom:1px solid var(--border)}
.term-list dd:last-child{border-bottom:none;padding-bottom:0}
.article-list{display:flex;flex-direction:column;gap:1rem}
.article-list-item h2{font-size:1.15rem;margin:0 0 .5rem}
.category-tools{font-size:.95rem;color:var(--muted)}
.section-compact{padding:1rem 0}
.download-card{text-align:left}
.drawer-open{overflow:hidden}
.nav-overlay{position:fixed;inset:0;background:rgba(15,23,42,.45);z-index:150}
.mobile-drawer{position:fixed;top:0;right:0;width:min(320px,88vw);height:100%;background:#fff;z-index:200;transform:translateX(100%);transition:transform .25s ease;box-shadow:-4px 0 24px rgba(0,0,0,.12);display:flex;flex-direction:column}
.mobile-drawer.open{transform:translateX(0)}
.drawer-head{display:flex;align-items:center;justify-content:space-between;padding:1rem 1.25rem;border-bottom:1px solid var(--border)}
.drawer-close{background:none;border:0;font-size:1.75rem;line-height:1;cursor:pointer;padding:0 .25rem}
.drawer-body{overflow:auto;padding:.5rem 0 2rem;flex:1}
.drawer-section{border-bottom:1px solid var(--border)}
.drawer-section summary{padding:.85rem 1.25rem;font-weight:600;cursor:pointer;list-style:none}
.drawer-section summary::-webkit-details-marker{display:none}
.drawer-section a{display:block;padding:.55rem 1.25rem .55rem 1.75rem;color:var(--text)}
.drawer-section a:hover{background:var(--bg-alt);text-decoration:none}
.drawer-all{font-weight:700;color:var(--blue)}
.drawer-section-flat a{display:block;padding:.85rem 1.25rem;font-weight:600;border-bottom:1px solid var(--border)}
@media(max-width:900px){.hero-grid,.calculator-grid,.trust-grid,.hub-calc-form .form-row,.article-layout{grid-template-columns:1fr}.desktop-nav{display:none}.nav-toggle{display:block}.article-sidebar{order:2}.footer-grid{grid-template-columns:repeat(2,1fr)}}
@media(max-width:520px){.footer-grid{grid-template-columns:1fr}}
@media(min-width:901px){.nav-toggle,.mobile-drawer,.nav-overlay{display:none}}
.pwa-install{position:fixed;right:1rem;bottom:1rem;z-index:200;padding:.65rem 1rem;border:0;border-radius:999px;background:var(--blue);color:#fff;font:inherit;font-size:.875rem;font-weight:600;box-shadow:var(--shadow-lg);cursor:pointer}
.pwa-install:hover{background:var(--blue-dark)}
.pwa-install[hidden]{display:none}
.calc-disclaimer a,
.sources-note a {
    text-decoration: underline;
}