/* Tax Relief Answers: calm green ink, plain paper, system fonts. Deliberately nothing that reads as a government site: no navy and red, no seals, no eagles. */
:root {
  --ink: #16211C;
  --muted: #56645D;
  --paper: #FBFCFB;
  --panel: #EEF3F0;
  --line: #D5DED9;
  --brand: #2F5D50;
  --brand-ink: #F2F7F4;
  --link: #1F6F56;
  --mark: #F2C14E;
  --font: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif;
  color-scheme: light;
}
@media (prefers-color-scheme: dark) {
  :root {
    --ink: #E3EAE6; --muted: #9DAAA3; --paper: #0F1513; --panel: #17201C;
    --line: #27332D; --brand: #0B231A; --brand-ink: #E3EAE6; --link: #71C99C; --mark: #E2B13F;
    color-scheme: dark;
  }
}
* { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; }
body { margin: 0; background: var(--paper); color: var(--ink); font-family: var(--font); font-size: 17px; line-height: 1.6; }
.wrap { max-width: 760px; margin: 0 auto; padding-left: max(16px, env(safe-area-inset-left)); padding-right: max(16px, env(safe-area-inset-right)); }
a { color: var(--link); text-underline-offset: 2px; }
a:focus-visible { outline: 3px solid var(--ink); outline-offset: 2px; box-shadow: 0 0 0 5px var(--mark); }
.site-header a:focus-visible { outline-color: var(--mark); box-shadow: none; }
.skip { position: absolute; left: -9999px; top: 0; background: var(--paper); color: var(--ink); padding: 8px 12px; z-index: 10; }
.skip:focus { left: 8px; }
.hub li { margin-bottom: 12px; }

.site-header { background: var(--brand); color: var(--brand-ink); }
.header-row { display: flex; justify-content: space-between; align-items: center; gap: 12px; padding-block: 12px 4px; }
.brand { color: var(--brand-ink); font-weight: 700; font-size: 1.1rem; text-decoration: none; letter-spacing: 0.01em; display: inline-flex; align-items: center; gap: 10px; }
.brand img { display: block; }
.lang { color: var(--brand-ink); font-size: 0.9rem; border: 1px solid rgba(255,255,255,0.35); padding: 3px 10px; border-radius: 999px; text-decoration: none; }
.nav { display: flex; flex-wrap: wrap; gap: 4px 16px; padding-block: 4px 12px; font-size: 0.92rem; }
.nav a { color: var(--brand-ink); opacity: 0.9; }

main { padding-block: 24px 40px; }
h1 { font-size: 1.75rem; line-height: 1.25; margin: 0 0 8px; text-wrap: balance; }
h2 { font-size: 1.25rem; line-height: 1.3; margin: 32px 0 8px; text-wrap: balance; }
h3 { font-size: 1.05rem; margin: 0 0 4px; }
p, ul, ol { margin: 0 0 14px; }
li { margin-bottom: 6px; }
.crumb { font-size: 0.85rem; color: var(--muted); margin-bottom: 6px; }
.meta { font-size: 0.85rem; color: var(--muted); margin-bottom: 20px; }
.answer-label { font-size: 0.78rem; text-transform: uppercase; letter-spacing: 0.08em; color: var(--muted); margin: 0 0 6px; }
.lead { font-size: 1.08rem; background: var(--panel); border-left: 4px solid var(--mark); padding: 14px 16px; border-radius: 0 6px 6px 0; }

.table-wrap { overflow-x: auto; margin: 0 0 16px; border: 1px solid var(--line); border-radius: 6px; }
table { border-collapse: collapse; width: 100%; font-size: 0.95rem; font-variant-numeric: tabular-nums; }
th, td { text-align: left; padding: 9px 12px; border-bottom: 1px solid var(--line); vertical-align: top; }
thead th { background: var(--panel); font-size: 0.8rem; text-transform: uppercase; letter-spacing: 0.04em; color: var(--muted); }
tbody tr:last-child th, tbody tr:last-child td { border-bottom: none; }
table.data { min-width: 760px; }
table.data tbody th { font-weight: 600; white-space: nowrap; }

.faq { border-top: 1px solid var(--line); padding-top: 12px; margin-top: 12px; }
.official { background: var(--panel); border-radius: 6px; padding: 12px 16px; margin: 28px 0 0; }
.official p { margin: 0; }
.related ul, .sources ol { padding-left: 20px; }
.sources { font-size: 0.92rem; color: var(--muted); }

.facts { list-style: none; padding: 0; display: grid; gap: 8px; }
.facts li { background: var(--panel); padding: 10px 14px; border-radius: 6px; margin: 0; }
.states { display: grid; gap: 16px; grid-template-columns: repeat(auto-fit, minmax(220px, 1fr)); margin-top: 8px; }
.state { border: 1px solid var(--line); border-radius: 8px; padding: 4px 16px 8px; }
.state h2 { margin-top: 12px; }
.state ul { padding-left: 18px; font-size: 0.95rem; }
.data-link { margin-top: 24px; font-weight: 600; }
.note { font-size: 0.88rem; color: var(--muted); }
.button { display: inline-block; background: var(--brand); color: var(--brand-ink); padding: 10px 16px; border-radius: 6px; text-decoration: none; font-weight: 600; }

.topbar { margin: 0; padding: 8px 16px; text-align: center; font-size: 0.85rem; background: var(--mark); color: #1b1b1b; }
.free-help { background: var(--panel); border: 1px solid var(--line); border-radius: 8px; padding: 6px 16px 12px; margin: 24px 0; }
.free-help h2 { margin-top: 10px; font-size: 1.1rem; }
.free-help ul { padding-left: 18px; margin: 0; }
.partners { border: 2px solid var(--line); border-radius: 8px; padding: 6px 16px 12px; margin: 24px 0; }
.partners h2 { margin-top: 10px; font-size: 1.1rem; }
.partners .disclosure { font-size: 0.9rem; background: var(--panel); padding: 10px 12px; border-radius: 6px; }
.partners .pending { color: var(--muted); font-style: italic; }
.ad { display: inline-block; font-size: 0.72rem; text-transform: uppercase; letter-spacing: 0.06em; border: 1px solid var(--muted); color: var(--muted); border-radius: 3px; padding: 0 5px; margin-right: 6px; vertical-align: 1px; }
.groups { display: grid; gap: 16px; grid-template-columns: repeat(auto-fit, minmax(260px, 1fr)); margin-top: 24px; }
.group { border: 1px solid var(--line); border-radius: 8px; padding: 4px 16px 8px; }
.group h2 { margin-top: 12px; font-size: 1.1rem; }
.group ul { padding-left: 18px; font-size: 0.95rem; }

.site-footer { border-top: 1px solid var(--line); padding-block: 20px 32px; font-size: 0.88rem; color: var(--muted); }
.site-footer p { margin-bottom: 8px; }
.disclaimer { color: var(--ink); }

@media (min-width: 700px) {
  h1 { font-size: 2.1rem; }
}

/* homepage */
.hero { padding-top: 8px; }
.hero h1 { font-size: 2rem; margin-bottom: 14px; }
.hero h2.answer-label { display: none; }
.hero-cta { display: flex; flex-wrap: wrap; gap: 10px; margin-top: 18px; }
.button.ghost { background: transparent; color: var(--brand); border: 2px solid var(--brand); }
@media (prefers-color-scheme: dark) { .button:not(.ghost) { border: 1px solid var(--link); }
  .button.ghost { color: var(--brand-ink); border-color: var(--brand-ink); } }
.finder, .situations, .more, .facts-home { margin-top: 36px; }
.facts-home h2 { margin-top: 0; font-size: 1.25rem; text-transform: none; letter-spacing: 0; color: var(--ink); }
.chips { list-style: none; padding: 0; display: flex; flex-wrap: wrap; gap: 10px; }
.chips li { margin: 0; }
.chips a { display: inline-block; padding: 9px 14px; border: 1px solid var(--line); border-radius: 999px; background: var(--panel); font-weight: 600; text-decoration: none; font-variant-numeric: tabular-nums; }
.chips a:hover { border-color: var(--brand); }
.chips .all a { background: transparent; font-weight: 500; text-decoration: underline; border-color: transparent; }
.cards { list-style: none; padding: 0; display: grid; gap: 10px; grid-template-columns: repeat(auto-fit, minmax(230px, 1fr)); }
.cards li { margin: 0; }
.cards a { display: block; height: 100%; padding: 14px 16px; border: 1px solid var(--line); border-left: 4px solid var(--brand); border-radius: 6px; text-decoration: none; color: var(--ink); font-weight: 600; }
.cards a:hover { border-color: var(--brand); background: var(--panel); }
.stat { margin: 36px 0 0; padding: 18px 20px; border-radius: 8px; background: var(--brand); color: var(--brand-ink); }
.stat p { margin: 0 0 6px; font-size: 1.1rem; }
.stat a { color: var(--mark); }
.more .group h3 { margin: 12px 0 6px; }
/* article table of contents */
.toc { border: 1px solid var(--line); border-radius: 8px; padding: 10px 16px 6px; margin: 0 0 22px; font-size: 0.95rem; }
.toc-h { font-weight: 700; margin: 0 0 4px; font-size: 0.82rem; text-transform: uppercase; letter-spacing: 0.06em; color: var(--muted); }
.toc ol { margin: 0 0 6px; padding-left: 20px; }
h2[id] { scroll-margin-top: 12px; }
@media (min-width: 700px) { .hero h1 { font-size: 2.5rem; } }
/* print: checklists and tables on plain paper, black on white, disclaimers kept */
@media print {
  :root, :root:not([data-theme]) { --ink: #000; --muted: #000; --paper: #fff; --panel: #fff; --line: #999; --link: #000; color-scheme: light; }
  html, body { background: #fff !important; color: #000 !important; font-size: 11pt; line-height: 1.45; }
  .topbar, .nav, .lang, .toc, .partners, .related, .official, .site-footer p:not(.disclaimer), .hero-cta, .button { display: none !important; }
  .site-header { background: #fff !important; color: #000 !important; border-bottom: 1px solid #000; }
  .brand { color: #000 !important; }
  .brand img { display: none; }
  .wrap { max-width: none; padding: 0; }
  main { padding-block: 8pt 0; }
  a { color: #000 !important; text-decoration: underline; }
  a[href^="http"]::after { content: " (" attr(href) ")"; font-size: 0.85em; word-break: break-all; }
  .lead, .free-help, .facts li, .stat { background: #fff !important; color: #000 !important; border: 1px solid #999; }
  .table-wrap { overflow: visible; border: none; }
  table.data { min-width: 0; }
  thead th { background: #fff !important; color: #000 !important; }
  li, tr, table, .faq { break-inside: avoid; page-break-inside: avoid; }
  thead { display: table-header-group; }
  h2, h3 { break-after: avoid; page-break-after: avoid; }
  .disclaimer { display: block !important; color: #000 !important; }
  .site-footer { border-top: 1px solid #000; color: #000; }
}