:root {
  --navy: #000524;
  --navy-soft: #11183c;
  --white: #f7f9fc;
  --paper: #eef2f8;
  --ink: #000524;
  --muted: #66708d;
  --line: rgba(0, 5, 36, 0.14);
  --accent: #00b7ff;
  --accent-dark: #0067b8;
  --focus: #ffca67;
  --radius: 1.25rem;
  --max: 1200px;
}

* {
  box-sizing: border-box;
}

[hidden] { display: none !important; }
body[data-theme="tax-leader"] { --accent: #e9c58a; --accent-dark: #846128; }
section[id] { scroll-margin-top: 2rem; }
.format-summary { padding-bottom: 1rem; }
.format-summary p { margin: 0 0 .7rem; }
.prose-list li p { margin: .5rem 0 0; }
.directory { padding-block: 5rem; }
.directory h1 { max-width: 20ch; }
.directory ul { list-style: none; padding: 1rem 0; }
.directory li { padding: 2rem 0; border-bottom: 1px solid var(--line); max-width: 50rem; }
.directory li a { font: 600 2rem Sora,sans-serif; }
.final-cta p.cta-note { font-size: .8rem; margin-top: 1rem; }

html {
  scroll-behavior: smooth;
  background: var(--white);
}

body {
  margin: 0;
  color: var(--ink);
  background: var(--white);
  font-family: 'Inter', Arial, sans-serif;
  font-size: 1rem;
  line-height: 1.6;
  -webkit-font-smoothing: antialiased;
}

img {
  display: block;
  max-width: 100%;
}

a {
  color: inherit;
}

button,
a {
  -webkit-tap-highlight-color: transparent;
}

:focus-visible {
  outline: 3px solid var(--focus);
  outline-offset: 4px;
}

.shell {
  width: min(calc(100% - 3rem), var(--max));
  margin-inline: auto;
}

.skip-link {
  position: absolute;
  z-index: 20;
  top: 0.75rem;
  left: 0.75rem;
  padding: 0.6rem 0.9rem;
  color: var(--ink);
  background: var(--accent);
  border-radius: 0.5rem;
  transform: translateY(-180%);
}

.skip-link:focus {
  transform: translateY(0);
}

.site-header {
  position: relative;
  z-index: 5;
  color: var(--white);
  background: var(--navy);
}

.header-inner {
  display: flex;
  align-items: center;
  gap: 2rem;
  min-height: 5.75rem;
}

.brand {
  display: inline-flex;
  flex: 0 0 auto;
  align-items: center;
}

.brand img,
.footer-brand img {
  width: 150px;
  height: auto;
}

.site-nav {
  display: flex;
  flex: 1 1 auto;
  justify-content: center;
  gap: clamp(1rem, 2.8vw, 2.5rem);
  font-size: 0.84rem;
  letter-spacing: 0.01em;
}

.site-nav a,
.footer-pages a,
.footer-link {
  text-decoration: none;
  opacity: 0.78;
  transition: opacity 180ms ease, color 180ms ease;
}

.site-nav a:hover,
.site-nav a:focus-visible,
.footer-pages a:hover,
.footer-pages a:focus-visible,
.footer-link:hover,
.footer-link:focus-visible {
  color: var(--accent);
  opacity: 1;
}

.button {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 0.7rem;
  min-height: 3.25rem;
  padding: 0.78rem 1.2rem;
  border: 1px solid transparent;
  border-radius: 999px;
  font: 700 0.88rem/1.1 'Inter', Arial, sans-serif;
  text-align: center;
  text-decoration: none;
  cursor: pointer;
  transition: transform 180ms ease, background-color 180ms ease, color 180ms ease, border-color 180ms ease;
}

.button:hover {
  transform: translateY(-2px);
}

.button-small {
  min-height: 2.55rem;
  padding: 0.62rem 0.95rem;
  font-size: 0.78rem;
}

.button-header {
  color: var(--navy);
  background: var(--accent);
}

.button-primary {
  color: var(--navy);
  background: var(--accent);
}

.button-light {
  color: var(--navy);
  background: var(--white);
}

.button-light:hover,
.button-light:focus-visible {
  background: var(--accent);
}

.button-quiet {
  min-height: auto;
  padding-inline: 0.35rem;
  color: var(--white);
  background: transparent;
  border-color: rgba(247, 249, 252, 0.42);
}

.hero {
  display: grid;
  grid-template-columns: minmax(0, 0.87fr) minmax(30rem, 1.13fr);
  align-items: center;
  gap: clamp(2.5rem, 6vw, 7rem);
  min-height: min(43rem, calc(100vh - 5.75rem));
  padding-block: clamp(4rem, 9vw, 8rem);
}

.hero-copy {
  max-width: 36rem;
}

.eyebrow,
.section-kicker,
.footer-label {
  margin: 0 0 1.25rem;
  color: var(--accent-dark);
  font-size: 0.72rem;
  font-weight: 800;
  letter-spacing: 0.14em;
  line-height: 1.3;
  text-transform: uppercase;
}

.site-header .eyebrow,
.final-cta .section-kicker,
.method-section .section-kicker {
  color: var(--accent);
}

h1,
h2,
.consent-title {
  margin: 0;
  font-family: 'Sora', Arial, sans-serif;
  font-weight: 600;
  letter-spacing: -0.045em;
  line-height: 1.04;
}

h1 {
  max-width: 17ch;
  font-size: clamp(2.8rem, 4.6vw, 4.5rem);
}

h2 {
  max-width: 15ch;
  font-size: clamp(2.25rem, 4vw, 4.5rem);
}

.hero-intro {
  max-width: 33rem;
  margin: 2rem 0 0;
  color: #404a67;
  font-size: clamp(1.05rem, 1.6vw, 1.28rem);
  line-height: 1.55;
}

.hero-actions {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 1.25rem;
  margin-top: 2.25rem;
}

.text-link {
  font-size: 0.9rem;
  font-weight: 700;
  text-decoration-thickness: 1px;
  text-underline-offset: 0.35rem;
}

.text-link:hover,
.text-link:focus-visible {
  color: var(--accent-dark);
}

.version-note {
  margin: 2.5rem 0 0;
  color: var(--muted);
  font-size: 0.72rem;
  letter-spacing: 0.06em;
  text-transform: uppercase;
}

.hero-media {
  position: relative;
  margin: 0;
}

.hero-media::before {
  position: absolute;
  z-index: -1;
  top: 1.35rem;
  right: -1.35rem;
  width: 42%;
  height: 42%;
  background: var(--accent);
  border-radius: 0.75rem;
  content: '';
}

.hero-media img {
  width: 100%;
  height: auto;
  aspect-ratio: 3 / 2;
  border-radius: var(--radius);
  object-fit: cover;
  box-shadow: 0 1.5rem 4rem rgba(0, 5, 36, 0.18);
}

figcaption {
  margin-top: 0.7rem;
  color: var(--muted);
  font-size: 0.7rem;
}

.focus-band {
  color: var(--white);
  background: var(--navy);
}

.focus-inner {
  display: grid;
  grid-template-columns: 0.3fr 1fr;
  gap: 2rem;
  align-items: start;
  padding-block: clamp(3.5rem, 7vw, 7rem);
}

.focus-inner h2 {
  max-width: 19ch;
  color: var(--white);
  font-size: clamp(2.2rem, 4.2vw, 4.7rem);
}
.focus-band .section-kicker { color: var(--accent); }

.content-section {
  display: grid;
  grid-template-columns: minmax(14rem, 0.78fr) minmax(0, 1.22fr);
  gap: clamp(2.5rem, 9vw, 10rem);
  padding-block: clamp(5rem, 11vw, 10rem);
  border-bottom: 1px solid var(--line);
}

.section-heading h2 {
  font-size: clamp(2rem, 3.4vw, 3.7rem);
}

.prose-list {
  align-self: center;
  max-width: 42rem;
  color: #39425e;
  font-size: 1.08rem;
}

.prose-list > *:first-child {
  margin-top: 0;
}

.prose-list > *:last-child {
  margin-bottom: 0;
}

.prose-list ul,
.prose-list ol {
  padding: 0;
  margin-block: 1.5rem;
  list-style: none;
}

.prose-list li {
  position: relative;
  padding: 1.1rem 0 1.1rem 2.15rem;
  border-top: 1px solid var(--line);
}

.prose-list li::before {
  position: absolute;
  top: 1.38rem;
  left: 0;
  width: 0.65rem;
  height: 0.65rem;
  background: var(--accent-dark);
  border-radius: 50%;
  content: '';
}

.split-section {
  background: var(--paper);
}

.split-section.shell {
  width: 100%;
  max-width: none;
  padding-right: max(1.5rem, calc((100vw - var(--max)) / 2));
  padding-left: max(1.5rem, calc((100vw - var(--max)) / 2));
}

.method-section {
  color: var(--white);
  background: var(--navy);
}

.method-section .shell {
  padding-block: clamp(5rem, 11vw, 10rem);
}

.method-heading {
  display: grid;
  grid-template-columns: 0.78fr 1.22fr;
  gap: clamp(2.5rem, 9vw, 10rem);
  align-items: start;
}

.method-heading .section-kicker {
  grid-column: 1;
}

.method-heading h2 {
  grid-column: 2;
  color: var(--white);
}

.section-lead {
  grid-column: 2;
  max-width: 34rem;
  margin: 1.5rem 0 0;
  color: rgba(247, 249, 252, 0.72);
  font-size: 1.08rem;
}

.method-content {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: 0;
  max-width: none;
  margin-top: clamp(3rem, 7vw, 6rem);
}

.method-content > * {
  min-height: 12rem;
  padding: 1.5rem 1.5rem 0 0;
  margin: 0;
  border-top: 1px solid rgba(247, 249, 252, 0.3);
}

.method-content > * + * {
  padding-left: 1.5rem;
  border-left: 1px solid rgba(247, 249, 252, 0.3);
}

.method-content strong,
.method-content h3 {
  display: block;
  margin-bottom: 0.75rem;
  color: var(--white);
  font-family: 'Sora', Arial, sans-serif;
  font-size: 1.1rem;
  line-height: 1.25;
}

.method-content p,
.method-content li {
  color: rgba(247, 249, 252, 0.7);
  font-size: 0.92rem;
}

.faq-section {
  border-bottom: 0;
}

.faq-content {
  max-width: 47rem;
}

.faq-content details {
  border-top: 1px solid var(--line);
}

.faq-content details:last-child {
  border-bottom: 1px solid var(--line);
}

.faq-content summary {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 1rem;
  padding: 1.35rem 0;
  font-family: 'Sora', Arial, sans-serif;
  font-size: 1.05rem;
  font-weight: 600;
  line-height: 1.3;
  cursor: pointer;
  list-style: none;
}

.faq-content summary::-webkit-details-marker {
  display: none;
}

.faq-content summary::after {
  flex: 0 0 auto;
  color: var(--accent-dark);
  content: '+';
  font-size: 1.45rem;
  font-weight: 400;
}

.faq-content details[open] summary::after {
  content: '−';
}

.faq-content details p {
  max-width: 38rem;
  margin: -0.25rem 2rem 1.5rem 0;
  color: #4d5774;
}

.final-cta {
  color: var(--white);
  background: var(--navy);
}

.final-cta-inner {
  padding-block: clamp(5rem, 10vw, 9rem);
}

.final-cta h2 {
  max-width: 11ch;
  font-size: clamp(2.8rem, 6vw, 6rem);
}

.final-cta p:not(.section-kicker) {
  max-width: 30rem;
  margin: 1.5rem 0 2rem;
  color: rgba(247, 249, 252, 0.75);
  font-size: 1.1rem;
}

.consent-banner {
  position: fixed;
  z-index: 10;
  right: 1rem;
  bottom: 1rem;
  width: min(340px, calc(100% - 2rem));
  color: var(--white);
  background: var(--navy-soft);
  border: 1px solid rgba(247, 249, 252, 0.2);
  border-radius: 0.9rem;
  box-shadow: 0 1rem 3rem rgba(0, 5, 36, 0.25);
}

.consent-inner {
  display: flex;
  flex-direction: column;
  align-items: stretch;
  align-items: center;
  justify-content: space-between;
  gap: .8rem;
  padding-block: 1rem;
}

.consent-title {
  font-size: 1rem;
}

.consent-inner p:not(.consent-title) {
  margin: 0.35rem 0 0;
  color: rgba(247, 249, 252, 0.72);
  font-size: 0.8rem;
}

.consent-actions {
  display: flex;
  flex: 0 0 auto;
  flex-wrap: wrap;
  justify-content: flex-start;
  gap: 0.7rem;
}

.site-footer {
  color: var(--white);
  background: var(--navy);
  border-top: 1px solid rgba(247, 249, 252, 0.16);
}

.footer-grid {
  display: grid;
  grid-template-columns: 1fr 1fr 1fr;
  gap: 2rem;
  padding-block: 3rem;
}

.footer-brand p,
.footer-meta p {
  margin: 1rem 0 0;
  color: rgba(247, 249, 252, 0.62);
  font-size: 0.8rem;
}

.footer-label {
  color: var(--accent);
}

.footer-pages {
  display: flex;
  flex-direction: column;
  align-items: flex-start;
  gap: 0.45rem;
  font-size: 0.85rem;
}

.footer-pages .footer-label {
  margin-bottom: 0.35rem;
}

.footer-meta {
  display: flex;
  flex-direction: column;
  align-items: flex-end;
  justify-content: space-between;
  gap: 1rem;
}

.footer-meta p {
  margin: 0;
}

.footer-link {
  padding: 0;
  color: var(--white);
  background: transparent;
  border: 0;
  font: inherit;
  font-size: 0.8rem;
  cursor: pointer;
}

@media (max-width: 900px) {
  .header-inner {
    flex-wrap: wrap;
    gap: 1rem;
    padding-block: 1rem;
  }

  .site-nav {
    order: 3;
    justify-content: flex-start;
    width: 100%;
    overflow-x: auto;
    padding-bottom: 0.2rem;
    white-space: nowrap;
    scrollbar-width: none;
  }

  .site-nav::-webkit-scrollbar {
    display: none;
  }

  .button-header {
    margin-left: auto;
  }

  .hero {
    grid-template-columns: 1fr;
    min-height: auto;
  }

  .hero-copy {
    max-width: 42rem;
  }

  h1 {
    max-width: 14ch;
  }

  .hero-media {
    width: min(100%, 44rem);
    margin-inline: auto;
  }

  .focus-inner,
  .content-section,
  .method-heading {
    grid-template-columns: 1fr;
    gap: 2rem;
  }

  .method-heading .section-kicker,
  .method-heading h2,
  .section-lead {
    grid-column: auto;
  }

  .method-content {
    grid-template-columns: repeat(2, 1fr);
  }

  .method-content > * + * {
    padding-left: 1.5rem;
    border-left: 1px solid rgba(247, 249, 252, 0.3);
  }

  .method-content > *:nth-child(odd) {
    padding-left: 0;
    border-left: 0;
  }

  .method-content > *:nth-child(n + 3) {
    margin-top: 1.5rem;
  }

  .consent-inner {
    align-items: flex-start;
    flex-direction: column;
    gap: 1rem;
  }

  .consent-actions {
    justify-content: flex-start;
  }
}

@media (max-width: 520px) {
  .shell {
    width: min(calc(100% - 2rem), var(--max));
  }

  .site-header .shell {
    width: calc(100% - 2rem);
  }

  .button-header {
    padding-inline: 0.72rem;
  }

  .button-header span {
    display: none;
  }

  .hero {
    gap: 3rem;
    padding-block: 3.5rem 4.5rem;
  }

  h1 {
    font-size: clamp(2.45rem, 10.5vw, 3.3rem);
  }

  h2,
  .focus-inner h2,
  .final-cta h2 {
    font-size: clamp(2.15rem, 11vw, 3.5rem);
  }

  .hero-actions {
    align-items: flex-start;
    flex-direction: column;
  }

  .hero-media::before {
    top: 0.75rem;
    right: -0.45rem;
  }

  .focus-inner,
  .content-section,
  .method-section .shell,
  .final-cta-inner {
    padding-block: 4.5rem;
  }

  .split-section.shell {
    padding-right: 1rem;
    padding-left: 1rem;
  }

  .method-content {
    display: block;
  }

  .method-content > *,
  .method-content > * + *,
  .method-content > *:nth-child(odd) {
    min-height: auto;
    padding: 1.25rem 0;
    margin: 0;
    border-top: 1px solid rgba(247, 249, 252, 0.3);
    border-left: 0;
  }

  .method-content > *:first-child {
    border-top: 1px solid rgba(247, 249, 252, 0.3);
  }

  .footer-grid {
    grid-template-columns: 1fr;
    padding-block: 2.5rem;
  }

  .footer-meta {
    align-items: flex-start;
  }

  .consent-banner {
    right: 0.5rem;
    bottom: 0.5rem;
    width: min(340px, calc(100% - 1rem));
  }

  .consent-actions {
    align-items: stretch;
    flex-direction: column;
    width: 100%;
  }

  .consent-actions .button {
    width: 100%;
  }
}

@media (prefers-reduced-motion: reduce) {
  html {
    scroll-behavior: auto;
  }

  *,
  *::before,
  *::after {
    transition-duration: 0.01ms !important;
    animation-duration: 0.01ms !important;
    animation-iteration-count: 1 !important;
  }
}