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span,.version-chip small{color:var(--text-subtle);font-size:var(--text-xs)}.version-chip strong{font-family:var(--font-mono);font-size:var(--text-lg);font-weight:650}.calc-layout{gap:var(--space-4);grid-template-columns:minmax(0,1fr);align-items:start;display:grid}@media (width>=64em){.calc-layout{gap:var(--space-5);grid-template-columns:minmax(0,.92fr) minmax(0,1.08fr)}}.panel{padding:var(--space-5);border:1px solid var(--border);border-radius:var(--radius-lg);background:var(--surface);box-shadow:var(--shadow-sm)}@media (width>=40em){.panel{padding:var(--space-8)}}.panel__head{justify-content:space-between;align-items:flex-start;gap:var(--space-3);padding-bottom:var(--space-5);border-bottom:1px solid var(--border);flex-wrap:wrap;display:flex}.panel__head span.eyebrow{font-size:var(--text-2xs)}.panel__head h2{margin-top:var(--space-2);font-size:var(--text-xl)}.panel__note{border-radius:var(--radius-xs);background:var(--surface-inset);color:var(--text-subtle);font-size:var(--text-xs);padding:.35rem .6rem}.field{margin-top:var(--space-6);border:0;padding:0}.field__label{justify-content:space-between;align-items:baseline;gap:var(--space-4);margin-bottom:var(--space-2);font-size:var(--text-base);padding:0;font-weight:650;display:flex}.field__label>span:last-child{color:var(--text-subtle);font-size:var(--text-xs);font-weight:400}.field__help{margin-top:var(--space-2);color:var(--text-subtle);font-size:var(--text-xs);line-height:1.5}.field__error{align-items:flex-start;gap:var(--space-2);margin-top:var(--space-2);color:var(--danger);font-size:var(--text-sm);display:flex}.control{border:1px solid var(--border-strong);border-radius:var(--radius-sm);background:var(--surface);min-height:3rem;transition:border-color var(--dur) var(--ease), box-shadow var(--dur) var(--ease);align-items:center;display:flex;overflow:hidden}.control:focus-within{border-color:var(--brand);box-shadow:var(--ring)}.control[data-invalid=true]{border-color:var(--danger)}.control__affix{padding-inline:var(--space-4);color:var(--text-subtle);font-size:var(--text-md);-webkit-user-select:none;user-select:none}.control__affix+input{padding-left:0}.control input{width:100%;min-height:3rem;padding-inline:var(--space-4);font-variant-numeric:tabular-nums;background:0 0;border:0;outline:none;font-size:1.0625rem;font-weight:600}.control input::-webkit-outer-spin-button{appearance:none;margin:0}.control input::-webkit-inner-spin-button{appearance:none;margin:0}.select{align-items:center;display:flex;position:relative}.select select{width:100%;min-height:3rem;padding:0 var(--space-10) 0 var(--space-4);border:1px solid var(--border-strong);border-radius:var(--radius-sm);background:var(--surface);font-size:var(--text-md);appearance:none;cursor:pointer;transition:border-color var(--dur) var(--ease), box-shadow var(--dur) var(--ease)}.select select:focus-visible{border-color:var(--brand);box-shadow:var(--ring);outline:none}.select svg{right:var(--space-4);color:var(--text-subtle);pointer-events:none;position:absolute}.segmented{gap:var(--space-2);display:grid}@media (width>=30em){.segmented{border:1px solid var(--border-strong);border-radius:var(--radius-sm);background:var(--surface-inset);grid-auto-columns:1fr;grid-auto-flow:column;gap:0;padding:.25rem}}.segmented__option{min-height:2.75rem;padding-inline:var(--space-3);border:1px solid var(--border-strong);border-radius:var(--radius-xs);background:var(--surface);color:var(--text-muted);font-size:var(--text-base);text-align:center;cursor:pointer;transition:background var(--dur) var(--ease), color var(--dur) var(--ease);justify-content:center;align-items:center;font-weight:600;display:flex;position:relative}@media (width>=30em){.segmented__option{font-size:var(--text-sm);background:0 0;border-color:#0000}}.segmented__option input{opacity:0;width:1px;height:1px;position:absolute}.segmented__option:has(input:checked){background:var(--brand);border-color:var(--brand);color:var(--brand-contrast)}.segmented__option:has(input:focus-visible){outline:2px solid var(--brand);outline-offset:2px}.segmented__option:hover:not(:has(input:checked)){color:var(--text)}.disclosure{margin-top:var(--space-6);padding-top:var(--space-5);border-top:1px solid var(--border)}.disclosure>summary{justify-content:space-between;align-items:center;gap:var(--space-4);color:var(--brand);font-size:var(--text-base);font-weight:650;display:flex}.disclosure>summary:after{content:"";width:.5rem;height:.5rem;transition:transform var(--dur) var(--ease);border-bottom:2px solid;border-right:2px solid;transform:rotate(45deg)translate(-2px,-2px)}.disclosure[open]>summary:after{transform:rotate(-135deg)translate(-2px,-2px)}.form-note{margin-top:var(--space-6);color:var(--text-subtle);font-size:var(--text-xs)}.result__amount{align-items:baseline;gap:var(--space-2);margin-top:var(--space-6);flex-wrap:wrap;display:flex}.result__amount strong{letter-spacing:-.05em;font-variant-numeric:tabular-nums;font-size:clamp(2.25rem,1.6rem + 3.2vw,3.25rem);font-weight:660;line-height:1}.result__amount span{color:var(--text-muted);font-size:var(--text-md)}.result__sub{margin-top:var(--space-2);color:var(--text-subtle);font-size:var(--text-sm)}.ledger{margin-top:var(--space-6);border-top:1px solid var(--border)}.ledger>div{justify-content:space-between;align-items:baseline;gap:var(--space-4);padding-block:var(--space-3);border-bottom:1px solid var(--border);font-size:var(--text-base);display:flex}.ledger dt{color:var(--text-muted)}.ledger strong{font-variant-numeric:tabular-nums;font-weight:650}.ledger>div[data-total=true]{font-size:var(--text-md)}.ledger>div[data-total=true] strong{color:var(--brand)}.stat-grid{margin-top:var(--space-6);border:1px solid var(--border);border-radius:var(--radius-md);background:var(--border);grid-template-columns:1fr;gap:1px;display:grid;overflow:hidden}@media (width>=26em){.stat-grid{grid-template-columns:repeat(2,1fr)}}@media (width>=40em){.stat-grid{grid-template-columns:repeat(4,1fr)}}.stat{padding:var(--space-4);background:var(--surface-2)}.stat dt{color:var(--text-subtle);font-size:var(--text-2xs);letter-spacing:.07em;text-transform:uppercase;font-weight:650}.stat dd{margin:var(--space-2) 0 0;font-size:var(--text-lg);font-variant-numeric:tabular-nums;font-weight:650}.band-table{width:100%;margin-top:var(--space-4);border-collapse:collapse;font-size:var(--text-sm);font-variant-numeric:tabular-nums}.band-table th,.band-table td{padding:var(--space-2) var(--space-3);border-bottom:1px 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var(--surface-inset))}.notice--strong{border-left-color:var(--brand);background:var(--brand-soft)}.coverage{gap:var(--space-6);margin-block:var(--space-8);padding:var(--space-5);border:1px solid var(--border);border-radius:var(--radius-md);background:var(--surface-2);display:grid}@media (width>=48em){.coverage{gap:var(--space-8);padding:var(--space-6);grid-template-columns:1fr 1fr}}.coverage h3{align-items:center;gap:var(--space-2);margin-bottom:var(--space-3);font-size:var(--text-lg);display:flex}.coverage__mark{width:1.375rem;height:1.375rem;font-size:var(--text-xs);border-radius:50%;flex:none;place-items:center;font-weight:800;display:grid}.coverage__mark--in{background:var(--brand-soft);color:var(--brand)}.coverage__mark--out{background:var(--surface-inset);color:var(--text-subtle)}.coverage ul{gap:var(--space-3);color:var(--text-muted);font-size:var(--text-base);line-height:1.55;display:grid}.coverage li{padding-left:var(--space-6);position:relative}.coverage li:before{font-weight:700;position:absolute;left:0}.coverage__in li:before{content:"✓";color:var(--brand)}.coverage__out li:before{content:"✕";color:var(--text-subtle)}.result__actions{align-items:center;gap:var(--space-2);margin-top:var(--space-6);flex-wrap:wrap;display:flex}.result__actions span{color:var(--text-subtle);font-size:var(--text-xs)}.article-layout{gap:var(--space-12);display:grid}@media (width>=64em){.article-layout{justify-content:space-between;gap:var(--space-16);grid-template-columns:minmax(0,44rem) minmax(0,18rem)}}.prose{max-width:68ch}.prose>h2{margin-top:var(--space-12);margin-bottom:var(--space-4);font-size:var(--text-2xl)}.prose>h2:first-child{margin-top:0}.prose>h3{margin-top:var(--space-8);margin-bottom:var(--space-3);font-size:var(--text-xl)}.prose>p{margin-bottom:var(--space-4);color:var(--text-muted);line-height:1.75}.prose a:not(.btn){color:var(--brand);text-underline-offset:3px;text-decoration:underline}.callout{margin-block:var(--space-6);padding:var(--space-5);border:1px solid var(--border);border-radius:var(--radius-md);background:var(--surface-2)}.callout>span{margin-bottom:var(--space-3);color:var(--brand);font-size:var(--text-2xs);letter-spacing:.08em;text-transform:uppercase;font-weight:700;display:block}.callout code{font-family:var(--font-mono);font-size:var(--text-sm);word-break:break-word;line-height:1.7;display:block}.callout h3{margin-bottom:var(--space-3);font-size:var(--text-lg)}.callout ol{gap:var(--space-2);padding-left:var(--space-5);color:var(--text-muted);font-size:var(--text-base);list-style:decimal;display:grid}.checks li{padding:var(--space-3) 0 var(--space-3) var(--space-8);border-bottom:1px solid var(--border);color:var(--text-muted);font-size:var(--text-base);line-height:1.55;position:relative}.checks li:before{content:"";left:var(--space-2);border-right:2px solid var(--brand);border-bottom:2px solid var(--brand);width:.45rem;height:.8rem;position:absolute;top:1.15rem;transform:rotate(45deg)}.sources{gap:var(--space-3);display:grid}.sources a{padding:var(--space-4);border:1px solid var(--border);border-radius:var(--radius-sm);transition:border-color var(--dur) var(--ease);display:block}.sources a:hover{border-color:var(--brand)}.sources span{color:var(--brand);font-size:var(--text-2xs);letter-spacing:.07em;text-transform:uppercase;font-weight:650;display:block}.sources strong{margin-block:var(--space-2) var(--space-1);font-weight:650;display:block}.sources small{color:var(--text-subtle);font-size:var(--text-xs)}.faq details{border-bottom:1px solid var(--border)}.faq summary{justify-content:space-between;align-items:flex-start;gap:var(--space-4);padding-block:var(--space-4);font-weight:650;display:flex}.faq summary:after{content:"+";color:var(--brand);font-size:var(--text-xl);flex:none;line-height:1}.faq details[open] summary:after{content:"−"}.faq p{padding-bottom:var(--space-5);color:var(--text-muted);line-height:1.7}.aside{gap:var(--space-4);display:grid}@media (width>=40em) and (width<=63.99em){.aside{grid-template-columns:repeat(2,1fr)}}@media (width>=64em){.aside{top:calc(var(--header-h) + var(--space-6));position:sticky}}.aside-card{padding:var(--space-5);border:1px solid var(--border);border-radius:var(--radius-md);background:var(--surface)}.aside-card>a{padding-block:var(--space-3);border-bottom:1px solid var(--border);display:block}.aside-card>a:last-child{border-bottom:0;padding-bottom:0}.aside-card strong{font-size:var(--text-base);font-weight:650;display:block}.aside-card a small{color:var(--brand);font-size:var(--text-xs);margin-top:.15rem;display:block}.aside-card p{margin-top:var(--space-2);color:var(--text-muted);font-size:var(--text-sm);line-height:1.6}.aside-card--muted{background:var(--surface-2)}.page-hero{background:var(--bg-subtle);border-bottom:1px solid var(--border);padding-block:clamp(2.5rem,1.5rem + 5vw,5rem)}.page-hero h1{margin-block:var(--space-4) var(--space-3);font-size:var(--text-4xl)}.page-hero p{max-width:62ch;color:var(--text-muted);font-size:var(--text-lg)}.page-hero .page-hero__meta{margin-top:var(--space-4);color:var(--text-subtle);font-size:var(--text-sm)}.link-list{gap:var(--space-3);margin-top:var(--space-8);display:grid}.link-list a{justify-content:space-between;align-items:center;gap:var(--space-3);padding:var(--space-5);border:1px solid var(--border);border-radius:var(--radius-sm);transition:border-color var(--dur) var(--ease);flex-wrap:wrap;font-weight:650;display:flex}.link-list a:hover{border-color:var(--brand)}.link-list span{color:var(--brand);font-size:var(--text-sm)}.ad-slot{margin-block:var(--space-8);padding:var(--space-4);min-height:var(--ad-h,6rem);border:1px dashed var(--border-strong);border-radius:var(--radius-md);background:var(--surface-2);color:var(--text-subtle);font-size:var(--text-2xs);letter-spacing:.09em;text-transform:uppercase;place-items:center;display:grid}.hero__copy{max-width:40rem}@media (width>=40em){.hero__lede{max-width:46ch}}@media (width>=64em){.hero__copy{grid-area:copy;align-self:end}}.btn--lg{min-height:3.25rem;padding-inline:var(--space-6);font-size:var(--text-md)}.control--lg{border-width:1.5px;min-height:3.5rem}.control--lg input{letter-spacing:-.02em;min-height:3.5rem;font-size:1.5rem;font-weight:650}.control--lg .control__affix{font-size:1.25rem;font-weight:600}.select--lg select{min-height:3.25rem;font-size:var(--text-md)}@media (width>=30em){.segmented--lg .segmented__option{min-height:2.875rem;font-size:var(--text-base)}}.search__field input{min-height:3rem;font-size:var(--text-md)}.search__results{margin-top:var(--space-2);padding-top:var(--space-2);border-top:1px solid var(--border);gap:2px;display:grid}.search__results li{list-style:none}.search__results a{justify-content:space-between;align-items:center;gap:var(--space-3);min-height:3rem;padding:var(--space-3);border-radius:var(--radius-sm);font-size:var(--text-base);display:flex}.search__results a[data-selected=true],.search__results a:hover{background:var(--brand-soft);color:var(--brand)}.search__results a svg{opacity:.6;flex:none}.search__results strong{font-weight:650;display:block}.search__results small{color:var(--text-subtle);font-size:var(--text-xs);margin-top:.1rem;display:block}.search__results a[data-selected=true] small,.search__results a:hover small{color:color-mix(in srgb, var(--brand) 72%, var(--text-subtle))}.search__empty{padding:var(--space-3);color:var(--text-muted);font-size:var(--text-base)}.search__examples{align-items:center;gap:var(--space-2);padding:var(--space-3) var(--space-3) var(--space-2);color:var(--text-subtle);font-size:var(--text-xs);flex-wrap:wrap;display:flex}.search__example{border:1px solid var(--border);border-radius:var(--radius-pill);background:var(--surface-2);color:var(--text-muted);font-size:var(--text-xs);transition:border-color var(--dur) var(--ease), color var(--dur) var(--ease);padding:.3rem .6rem}.search__example:hover{border-color:var(--brand);color:var(--brand)}.eyebrow svg{flex:none}:root{--compare-gross:color-mix(in srgb, var(--text) 16%, transparent);--surface-raised:var(--surface)}.nav-menu{position:relative}.nav-menu>summary{min-height:2.5rem;color:inherit;align-items:center;gap:.35rem;display:inline-flex}.nav-menu>summary:hover,.nav-menu[open]>summary{color:var(--brand)}.nav-menu>summary svg{transition:transform var(--dur) var(--ease)}.nav-menu[open]>summary svg{transform:rotate(180deg)}.nav-menu__panel{left:0;top:calc(100% + var(--space-3));z-index:40;width:max-content;max-width:min(38rem,100vw - 2rem);padding:var(--space-4);border:1px solid var(--border);border-radius:var(--radius-md);background:var(--surface);box-shadow:var(--shadow-lg);position:absolute}.nav-menu__grid{gap:var(--space-4);display:grid}@media (width>=40em){.nav-menu__grid{gap:var(--space-5);grid-template-columns:repeat(2,minmax(0,1fr))}}.nav-menu__label{margin-bottom:var(--space-2);color:var(--text-subtle);font-size:var(--text-2xs);letter-spacing:.09em;text-transform:uppercase;font-weight:700}.nav-menu__item{align-items:flex-start;gap:var(--space-3);min-height:2.75rem;padding:var(--space-2);border-radius:var(--radius-sm);display:flex}.nav-menu__item:hover{background:var(--surface-inset)}.nav-menu__item strong{font-size:var(--text-base);font-weight:650;display:block}.nav-menu__item 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