@import url('https://fonts.googleapis.com/css2?family=Manrope:wght@400;500;600;700;800&display=swap');
:root{--ink:#172b2a;--green:#123e3b;--muted:#657573;--line:#dce4df;--paper:#f8faf7;--accent:#d8eea8;--white:#fff;--side:248px}*{box-sizing:border-box}body{margin:0;background:var(--paper);color:var(--ink);font:15px/1.65 'Manrope',system-ui,-apple-system,sans-serif}button,input{font:inherit}button,a,input{ -webkit-tap-highlight-color:transparent}a{color:inherit;text-decoration:none}button{cursor:pointer}button:focus-visible,a:focus-visible,input:focus-visible,summary:focus-visible{outline:3px solid #81ac44;outline-offset:3px}button{color:inherit}.topbar{height:86px;padding:0 40px;display:flex;align-items:center;justify-content:space-between;border-bottom:1px solid var(--line);background:#fff;position:sticky;top:0;z-index:10}.brand{display:flex;align-items:center;gap:28px}.brandmark{font-size:32px;font-weight:800;letter-spacing:-2px;line-height:1}.brandmark span{font-size:25px;color:#82a84c;vertical-align:top;margin-left:3px}#brandSub{font-size:12px;letter-spacing:.12em;text-transform:uppercase;border-left:1px solid var(--line);padding-left:25px;max-width:235px;line-height:1.5}.topright{display:flex;align-items:center;gap:28px}.company-link{color:var(--muted);font-size:13px}.languages{display:flex;padding:4px;border:1px solid var(--line);border-radius:9px;gap:3px}.languages button{border:0;background:transparent;padding:6px 10px;border-radius:5px;font-size:12px;font-weight:800}.languages button[aria-pressed=true]{color:#fff;background:var(--green)}.layout{display:grid;grid-template-columns:var(--side) minmax(0,1fr);max-width:1660px;margin:auto}.sidebar{position:sticky;top:86px;height:calc(100vh - 86px);padding:32px 22px 24px 30px;border-right:1px solid var(--line);display:flex;flex-direction:column;overflow:auto}.eyebrow{font-size:10px;text-transform:uppercase;letter-spacing:.16em;font-weight:800;color:var(--muted);margin-bottom:18px}.navitem{display:flex;gap:12px;align-items:center;border-radius:7px;font-size:12px;line-height:1.45;padding:12px 11px;margin:4px 0;transition:background .15s}.navitem:hover{background:#eaf0e8}.navitem.active{background:#e4eddd;color:var(--green);font-weight:800}.navicon{font-size:16px;min-width:20px}.navcount{font-size:10px;margin-left:auto;color:var(--muted)}.nav-separator{height:1px;background:var(--line);margin:20px 10px}.side-bottom{margin-top:auto;padding:30px 10px 0;font-size:11px;color:var(--muted)}.side-bottom strong{font-size:12px;color:var(--green)}.side-bottom p{line-height:1.65}.status-dot{display:inline-block;width:6px;height:6px;border-radius:50%;background:#8ba75a;margin-right:7px}.version{font-size:10px;color:#83918a}.workspace{min-width:0;padding:30px 48px 0}.searchbar{margin-bottom:32px}#searchForm{display:flex;align-items:center;gap:13px;background:white;border:1px solid #cfd9d1;box-shadow:0 3px 14px #20362804;border-radius:9px;padding:9px 12px 9px 18px}#searchForm svg{width:19px;height:19px;flex-shrink:0;stroke:var(--muted);fill:none;stroke-width:1.7}#search{border:0;outline:none!important;background:transparent;min-width:0;flex:1;font-size:13px;padding:8px 0}#searchSubmit{background:var(--green);color:white;border:0;border-radius:5px;padding:7px 15px;font-size:12px}kbd{border:1px solid var(--line);padding:0 7px;color:var(--muted);border-radius:4px}#searchHelp{margin-top:8px;font-size:10px;color:var(--muted)}.hero{background:var(--green);color:#fff;border-radius:14px;padding:42px 40px 34px;position:relative;overflow:hidden;display:grid;grid-template-columns:1.4fr .8fr;gap:20px}.hero .eyebrow{color:#cce2b4;margin-bottom:20px}.hero h1{font-size:clamp(28px,3vw,42px);font-weight:600;letter-spacing:-1.8px;line-height:1.18;max-width:550px;margin:0 0 18px}.hero p{font-size:13px;line-height:1.8;color:#c8d8d3;max-width:510px;margin:0}.hero-tags{display:flex;flex-wrap:wrap;gap:8px;margin-top:26px}.hero-tags a{font-size:11px;border:1px solid #70938a;border-radius:100px;padding:5px 12px}.hero-tags a:hover{background:#356159}.hero-visual{display:flex;flex-direction:column;justify-content:center;gap:11px;padding-left:20px;border-left:1px solid #43645c}.flow-row{border-bottom:1px solid #45645b;padding:10px 0;display:flex;justify-content:space-between;gap:12px;align-items:center}.flow-row small{font-size:10px;color:#adc7bb;display:block}.flow-row b{font-size:14px;font-weight:600}.flow-row span{color:var(--accent);font-size:20px}.hero-note{color:#afc9ba;font-size:10px;margin-top:10px}.section-head{display:flex;align-items:center;justify-content:space-between;margin:32px 0 16px;gap:15px}.section-head h2{font-size:20px;letter-spacing:-.6px;margin:0;font-weight:700}.section-head span,.subtle{font-size:11px;color:var(--muted)}.cards{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:15px}.card{background:white;border:1px solid var(--line);padding:23px;border-radius:10px;transition:transform .15s,border-color .15s;display:flex;flex-direction:column;min-height:205px}.card:hover{transform:translateY(-3px);border-color:#95af8a}.cardtop{display:flex;align-items:center;justify-content:space-between;font-size:10px;color:var(--muted);letter-spacing:.04em}.cardtop .number{color:#718661;font-weight:700;font-size:12px}.card h3{font-size:17px;line-height:1.4;letter-spacing:-.3px;margin:19px 0 10px}.card p{font-size:12px;color:var(--muted);line-height:1.7;margin:0 0 18px}.card .read{font-size:11px;color:var(--green);font-weight:700;margin-top:auto}.home-bottom{display:grid;grid-template-columns:1.3fr 1fr;gap:20px;margin:28px 0}.feature{border:1px solid var(--line);border-radius:10px;padding:25px;background:#edf2e7}.feature h3{font-size:17px;margin:0 0 8px}.feature p{font-size:12px;color:var(--muted)}.feature a{font-size:12px;font-weight:800;border-bottom:1px solid #8ca17d}.feature.white{background:white}.chip{display:inline-block;font-size:10px;border:1px solid var(--line);border-radius:100px;padding:3px 9px;color:var(--muted);background:white}.page-title{font-size:32px;letter-spacing:-1px;line-height:1.25;margin:0 0 12px}.page-intro{font-size:14px;color:var(--muted);max-width:760px;margin-bottom:25px}.crumb{font-size:11px;color:var(--muted);margin-bottom:22px}.crumb a:hover{text-decoration:underline}.filters{display:flex;gap:7px;flex-wrap:wrap;margin:20px 0}.filter{font-size:11px;padding:7px 12px;border:1px solid var(--line);border-radius:6px;background:#fff}.filter.active{background:var(--green);color:white;border-color:var(--green)}.result{display:block;background:white;border:1px solid var(--line);border-radius:9px;padding:22px 25px;margin:11px 0}.result:hover{border-color:#83a378}.result h3{font-size:18px;line-height:1.45;margin:9px 0}.result p{font-size:12px;color:var(--muted);margin:8px 0}.result-meta{font-size:10px;color:#6c8174}.result-arrow{float:right;color:var(--green)}mark{background:#e3efad;color:inherit;padding:0 2px}.empty{padding:40px;background:white;border:1px solid var(--line);border-radius:10px}.empty h2{font-size:20px}.empty p{font-size:13px;color:var(--muted)}.article-grid{display:grid;grid-template-columns:minmax(0,1fr) 200px;gap:40px}.article-head{border-bottom:1px solid var(--line);padding-bottom:24px;margin-bottom:24px}.article-meta{display:flex;gap:10px;align-items:center;flex-wrap:wrap;font-size:10px;color:var(--muted);margin:18px 0}.article-actions{display:flex;gap:8px}.article-actions button{font-size:11px;border:1px solid var(--line);background:white;border-radius:5px;padding:6px 10px}.article-body{font-size:14px;line-height:1.9}.article-body>p:first-child{font-size:17px;line-height:1.8;color:var(--green);border-left:3px solid #93b666;padding:3px 0 3px 18px;margin-bottom:30px}.article-body h2{font-size:20px;line-height:1.4;margin:32px 0 12px;letter-spacing:-.4px;scroll-margin-top:110px}.article-body p{margin:12px 0}.article-body ul,.article-body ol{padding-left:23px}.article-body li{margin:7px 0}.table-wrap{overflow-x:auto;max-width:100%;border:1px solid var(--line);border-radius:7px;margin:18px 0}table{border-collapse:collapse;width:100%;font-size:12px;line-height:1.65;background:white}th{background:#edf2e8;text-align:left;font-size:11px;font-weight:800;color:#315246}td,th{padding:12px 14px;border-bottom:1px solid var(--line);vertical-align:top}tr:last-child td{border-bottom:0}tbody tr:nth-child(even){background:#fafcf9}.toc{position:sticky;top:116px;align-self:start;font-size:11px;border-left:1px solid var(--line);padding-left:19px}.toc a{display:block;color:var(--muted);padding:6px 0;line-height:1.55}.toc a:hover{color:var(--green);text-decoration:underline}.toc .eyebrow{margin-bottom:10px}.date-note{font-size:10px;border-top:1px solid var(--line);margin-top:18px;padding-top:15px;color:var(--muted)}.references{margin-top:35px;background:#edf2e8;border-radius:8px;padding:22px}.references h2{font-size:16px;margin:0 0 12px}.references a{display:block;font-size:12px;color:#284c43;padding:5px 0;overflow-wrap:anywhere}.references a:hover{text-decoration:underline}.refkind{font-size:10px;color:var(--muted);font-weight:400}.related{margin:30px 0}.related h2{font-size:18px}.related a{display:block;background:white;border:1px solid var(--line);border-radius:7px;padding:12px 16px;font-size:13px;margin:8px 0}.source-row{display:grid;grid-template-columns:40px 1fr;gap:16px;align-items:start;padding:20px 0;border-bottom:1px solid var(--line)}.source-row .source-number{color:#829879;font-size:12px;padding-top:5px}.source-row a{font-weight:700;font-size:15px}.source-row a:hover{text-decoration:underline}.source-row p{font-size:11px;color:var(--muted);margin:5px 0;overflow-wrap:anywhere}.mini-note{padding:15px 18px;border:1px solid var(--line);border-radius:7px;font-size:12px;color:var(--muted);margin:20px 0;background:#f0f3eb}.notice{border-left:3px solid #98ad70;padding:14px 18px;background:#edf2e7;font-size:12px;line-height:1.8}footer{border-top:1px solid var(--line);margin-top:45px;padding:24px 0;display:flex;justify-content:space-between;gap:30px;font-size:10px;color:var(--muted)}footer span{max-width:680px}#toast{position:fixed;bottom:25px;left:50%;transform:translateX(-50%);padding:12px 20px;background:var(--green);color:white;border-radius:8px;z-index:30;font-size:12px;display:none;max-width:90vw;overflow-wrap:anywhere}.skip{position:fixed;top:-70px;background:#fff;z-index:100;padding:10px}.skip:focus{top:0}.meal-chooser{background:#eff4e8;border:1px solid #d8e2cf;border-radius:9px;padding:20px;margin-bottom:25px}.meal-chooser label{font-weight:700;font-size:13px;display:block;margin-bottom:10px}.meal-chooser select{width:100%;padding:11px;background:#fff;border:1px solid #cbd6c3;border-radius:5px;font:inherit;font-size:12px}.meal-answer{font-size:13px;padding-top:14px;color:var(--green)}
@media(min-width:1450px){.workspace{padding:40px 64px 0}.hero{padding:48px}.cards{gap:20px}.card{min-height:225px}}
@media(max-width:1100px){:root{--side:215px}.workspace{padding:25px 27px 0}.sidebar{padding-left:18px}.hero{padding:30px}.hero-visual{display:none}.hero{grid-template-columns:1fr}.cards{grid-template-columns:repeat(2,minmax(0,1fr))}.article-grid{grid-template-columns:1fr}.toc{display:none}.topbar{padding:0 25px}.company-link{display:none}}
@media(max-width:720px){.topbar{height:70px;padding:0 18px}.brand{gap:12px}.brandmark{font-size:27px}#brandSub{font-size:8px;padding-left:12px;max-width:125px;letter-spacing:.07em}.topright{gap:8px}.languages button{padding:5px 8px}.layout{display:block}.sidebar{position:static;width:100%;height:auto;padding:9px 14px;border-right:0;border-bottom:1px solid var(--line);background:white;overflow:visible}.sidebar>.eyebrow,.side-bottom,.nav-separator{display:none}#navigation{display:flex;overflow-x:auto;gap:4px;padding:1px}.navitem{white-space:nowrap;padding:8px 10px;font-size:11px;margin:0}.navicon,.navcount{display:none}.workspace{padding:20px 18px 0}.searchbar{margin-bottom:22px}#searchForm{padding-left:12px;gap:8px}#search{font-size:12px}#searchSubmit{padding:7px 10px}kbd{display:none}#searchHelp{font-size:9px}.hero{padding:28px 24px}.hero h1{font-size:32px;letter-spacing:-1px}.hero p{font-size:12px}.hero .eyebrow{font-size:9px}.cards{grid-template-columns:1fr;gap:12px}.card{min-height:0;padding:20px}.card h3{margin-top:12px}.card p{margin-bottom:13px}.home-bottom{grid-template-columns:1fr;gap:12px}.section-head h2{font-size:19px}.section-head span{font-size:10px}.page-title{font-size:27px}.article-body{font-size:13px}.article-body>p:first-child{font-size:15px}.article-body h2{font-size:18px}td,th{padding:10px;min-width:80px}.article-grid{gap:0}.source-row{gap:8px;grid-template-columns:28px 1fr}footer{margin-top:30px}.result{padding:18px}.result h3{font-size:16px}.article-actions{flex-wrap:wrap}}
@media print{.topbar,.sidebar,.searchbar,.toc,.article-actions,.related,footer,.meal-chooser,.skip,#toast{display:none!important}.layout,.article-grid{display:block}.workspace{padding:0}.article-body{font-size:11pt;line-height:1.5}.table-wrap{overflow:visible}a[href^=http]:after{content:" (" attr(href) ")";font-size:8pt;overflow-wrap:anywhere}.article-body h2{break-after:avoid}.references{background:white}.card{break-inside:avoid}body{background:white}.article-head{margin-top:0}}

.table-wrap table{min-width:520px}.table-wrap td:not(:first-child){font-variant-numeric:tabular-nums} @media print{.table-wrap table{min-width:0}}
.article-grid>article{min-width:0}.article-body{min-width:0}

.home-tools{display:grid;grid-template-columns:1fr 1fr;gap:14px;margin:18px 0 10px}.home-tools a{background:#eaf1df;border:1px solid #d4e2c8;border-radius:9px;padding:18px 21px;display:flex;flex-direction:column;gap:5px}.home-tools a:hover{border-color:#83a378}.home-tools b{font-size:14px;color:var(--green)}.home-tools span{font-size:11px;color:var(--muted)}.calc-open{display:inline-block;background:var(--green);color:white;padding:12px 20px;border-radius:7px;font-size:14px;margin-bottom:15px}.calc-example{font-size:11px;color:var(--muted);margin:16px 0}.calc-layout{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(0,1fr);gap:24px;align-items:start}#calcForm{min-width:0}#calcForm fieldset{min-width:0;border:1px solid var(--line);background:#fff;border-radius:10px;margin:0 0 24px;padding:20px}#calcForm legend{font-size:15px;font-weight:800;color:var(--green);padding:0 8px}.calc-fields{display:grid;grid-template-columns:1fr 1fr;gap:14px}.calc-field{display:block;margin:0 0 17px;min-width:0}.calc-field>span{display:block;font-size:12px;font-weight:700;line-height:1.5;margin-bottom:7px}.calc-field input,.calc-field select{display:block;width:100%;min-width:0;border:1px solid #cbd7cc;border-radius:6px;padding:10px 12px;background:#fcfdfb;font:inherit;font-size:13px;color:var(--ink)}.calc-field input{font-variant-numeric:tabular-nums}.calc-field small,.calc-help{font-size:11px;line-height:1.65;color:var(--muted)}.calc-field small{display:block;margin-top:6px}.calc-field select:focus-visible{outline:3px solid #81ac44;outline-offset:2px}.calc-help{margin:9px 0 16px}.calc-deductions{border-top:1px solid var(--line);padding-top:14px}.calc-deductions summary,.calc-steps summary{font-size:12px;font-weight:700;cursor:pointer;margin-bottom:16px}.calc-buttons{display:flex;gap:10px;flex-wrap:wrap}.calc-buttons button{border:1px solid var(--line);background:#fff;padding:8px 12px;border-radius:6px;font-size:12px}.calc-privacy{font-size:10px;color:var(--muted);line-height:1.7}.calc-result{border:1px solid #c9d9bc;background:#f0f5e8;border-radius:12px;padding:25px;min-width:0}.calc-result h2{font-size:15px;line-height:1.6;margin:0}.calc-result .eyebrow{font-size:10px;line-height:1.6;margin-bottom:12px}.calc-main{font-size:clamp(22px,2.4vw,34px);font-weight:800;letter-spacing:-1px;color:var(--green);line-height:1.35;margin:10px 0 22px;font-variant-numeric:tabular-nums;overflow-wrap:anywhere}.calc-takehome{display:flex;flex-direction:column;padding:15px;background:#fff;border-radius:7px;margin:0 0 22px;gap:3px}.calc-takehome span{font-size:11px;color:var(--muted)}.calc-takehome strong{font-size:21px;font-variant-numeric:tabular-nums;overflow-wrap:anywhere}.calc-row{display:flex;justify-content:space-between;align-items:start;gap:15px;font-size:11px;line-height:1.6;border-bottom:1px solid #d6e0cf;padding:10px 0}.calc-row>span{flex:1}.calc-row strong{font-weight:700;text-align:right;max-width:52%;font-variant-numeric:tabular-nums;overflow-wrap:anywhere}.calc-detail{margin-bottom:18px}.calc-alert{font-size:11px;border-left:3px solid #b5984e;padding:8px 12px;background:#fff9e9;line-height:1.7}.calc-invalid{background:#fff8e9;border-color:#e8dabb;font-size:13px}.calc-steps table{min-width:0}.calc-steps td,.calc-steps th{font-size:10px;padding:8px}.calc-steps .table-wrap{margin-top:8px}#calcResult{position:sticky;top:110px;min-width:0;max-height:calc(100vh - 125px);overflow:auto;border-radius:12px}
.calc-quick{display:none}#calcResult{scroll-margin-top:100px}
@media(max-width:1200px){.calc-layout{grid-template-columns:1fr}#calcResult{position:static;max-height:none;overflow:visible}.calc-main{font-size:32px}.calc-fields{grid-template-columns:1fr 1fr}}
@media(max-width:720px){.home-tools{grid-template-columns:1fr}.home-tools a{padding:16px}.calc-fields{grid-template-columns:1fr}#calcForm fieldset{padding:16px}.calc-result{padding:20px}.calc-main{font-size:29px}.calc-field input,.calc-field select{font-size:16px}.calc-row{font-size:11px}.calc-takehome strong{font-size:20px}}
@media(max-width:720px){.calc-quick{position:fixed;display:flex;justify-content:space-between;gap:10px;left:12px;right:12px;bottom:12px;z-index:20;background:var(--green);color:#fff;border:1px solid #52776b;box-shadow:0 4px 20px #0b2f3840;border-radius:10px;padding:11px 15px;text-align:left;font-size:12px}.calc-quick>span{min-width:0;max-width:50%}.calc-quick small{font-size:9px;display:block;color:#c8d8d3;line-height:1.4}.calc-quick b{font-size:13px;font-variant-numeric:tabular-nums;overflow-wrap:anywhere}#taxCalculator{padding-bottom:75px}}
@media print{.calc-quick{display:none!important}}
@media print{.calc-layout{display:block}#calcForm fieldset{break-inside:avoid}.calc-buttons,.calc-example,.calc-privacy,.home-tools{display:none!important}#calcResult{position:static;max-height:none;overflow:visible}.calc-result{break-inside:avoid;background:#fff;margin-top:20px}.calc-main{font-size:26pt}.calc-field input,.calc-field select{border:0;padding:3px 0}.calc-field small,.calc-help{font-size:8pt}.calc-deductions:not([open]){display:none}.calc-steps .table-wrap{overflow:visible}}

.table-wrap table{min-width:520px}.table-wrap td:not(:first-child){font-variant-numeric:tabular-nums} @media print{.table-wrap table{min-width:0}}