:root{--ground:#f7f8fa;--surface:#fff;--surface-2:#eef1f5;--ink:#16181f;--ink-2:#3f4552;--muted:#666d7c;--line:#dde1e8;--line-2:#c5cbd6;--brand:#1f4b8f;--brand-ink:#16386c;--brand-soft:#e7edf7;--accent:#a7620d;--accent-soft:#f8efe1;--good:#12704f;--good-soft:#e2f0ea;--warn:#8a5a00;--warn-soft:#fbf0dc;--bad:#a53131;--bad-soft:#f8e7e6;--radius:6px;--shadow:0 1px 2px #16181f0d, 0 8px 24px -18px #16181f4d;--wrap:1080px;--prose:68ch;--font-sans:-apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, "Noto Sans", "Noto Sans Devanagari", sans-serif;--font-mono:ui-monospace, SFMono-Regular, "SF Mono", Menlo, Consolas, "Liberation Mono", monospace}@media (prefers-color-scheme:dark){:root:not([data-theme=light]){--ground:#0f1116;--surface:#171a21;--surface-2:#1f232c;--ink:#e7e9ef;--ink-2:#b9bfcc;--muted:#8b92a2;--line:#2a2f3a;--line-2:#3a4150;--brand:#8fb0e8;--brand-ink:#b9cdf2;--brand-soft:#172542;--accent:#d9a24e;--accent-soft:#33270f;--good:#4fbe93;--good-soft:#12291f;--warn:#d6a545;--warn-soft:#2c2310;--bad:#e2736c;--bad-soft:#2e1917;--shadow:0 1px 2px #00000080, 0 8px 24px -18px #000000d9}}:root[data-theme=dark]{--ground:#0f1116;--surface:#171a21;--surface-2:#1f232c;--ink:#e7e9ef;--ink-2:#b9bfcc;--muted:#8b92a2;--line:#2a2f3a;--line-2:#3a4150;--brand:#8fb0e8;--brand-ink:#b9cdf2;--brand-soft:#172542;--accent:#d9a24e;--accent-soft:#33270f;--good:#4fbe93;--good-soft:#12291f;--warn:#d6a545;--warn-soft:#2c2310;--bad:#e2736c;--bad-soft:#2e1917;--shadow:0 1px 2px #00000080, 0 8px 24px -18px #000000d9}*,:before,:after{box-sizing:border-box}html{-webkit-text-size-adjust:100%}body{background:var(--ground);color:var(--ink);font-family:var(--font-sans);-webkit-font-smoothing:antialiased;margin:0;font-size:17px;line-height:1.65}img{max-width:100%;height:auto}a{color:var(--brand);text-underline-offset:2px}a:hover{color:var(--brand-ink)}:focus-visible{outline:2px solid var(--brand);outline-offset:2px;border-radius:2px}@media (prefers-reduced-motion:reduce){*,:before,:after{scroll-behavior:auto!important;transition-duration:.01ms!important;animation-duration:.01ms!important}}.wrap{max-width:var(--wrap);margin:0 auto;padding:0 20px}.skip-link{background:var(--brand);color:#fff;z-index:100;padding:10px 16px;position:absolute;top:0;left:-9999px}.skip-link:focus{top:8px;left:8px}.site-header{background:var(--surface);border-bottom:1px solid var(--line);z-index:40;position:sticky;top:0}.site-header .wrap{flex-wrap:wrap;justify-content:space-between;align-items:center;gap:16px;min-height:60px;display:flex}.brand{letter-spacing:-.02em;color:var(--ink);align-items:baseline;gap:7px;font-size:1.12rem;font-weight:800;text-decoration:none;display:inline-flex}.brand span{color:var(--muted);letter-spacing:.02em;font-size:.72rem;font-weight:400}.site-nav{flex-wrap:wrap;gap:4px;display:flex}.site-nav a{color:var(--ink-2);border-radius:var(--radius);align-items:center;min-height:44px;padding:10px 12px;font-size:.93rem;font-weight:600;text-decoration:none;display:inline-flex}.site-nav a:hover{background:var(--surface-2);color:var(--ink)}.gov-notice{background:var(--warn-soft);border-bottom:1px solid var(--line);color:var(--warn);padding:7px 0;font-size:.8rem;line-height:1.5}.gov-notice .wrap{align-items:flex-start;gap:8px;display:flex}main{padding:28px 0 72px;display:block}h1{letter-spacing:-.02em;text-wrap:balance;margin:0 0 12px;font-size:clamp(1.75rem,4.6vw,2.4rem);line-height:1.15}h2{letter-spacing:-.015em;text-wrap:balance;margin:40px 0 12px;font-size:1.42rem;line-height:1.25}h3{margin:28px 0 8px;font-size:1.13rem;line-height:1.3}p{margin:0 0 14px}.prose{max-width:var(--prose)}.prose ul,.prose ol{margin:0 0 16px;padding-left:22px}.prose li{margin-bottom:7px}.lede{color:var(--ink-2);max-width:var(--prose);font-size:1.1rem}.meta-line{color:var(--muted);border-bottom:1px solid var(--line);flex-wrap:wrap;gap:6px 16px;margin:0 0 22px;padding-bottom:16px;font-size:.83rem;display:flex}.meta-line a{color:var(--muted)}.crumbs{color:var(--muted);flex-wrap:wrap;gap:6px;margin:0 0 14px;font-size:.82rem;display:flex}.crumbs a{color:var(--muted);text-decoration:none}.crumbs a:hover{text-decoration:underline}.grid{grid-template-columns:repeat(auto-fill,minmax(250px,1fr));gap:14px;display:grid}.card{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);color:inherit;padding:16px 18px;text-decoration:none;display:block}a.card:hover{border-color:var(--line-2);box-shadow:var(--shadow)}.card h3{color:var(--brand);margin:0 0 6px;font-size:1.02rem}.card p{color:var(--ink-2);margin:0;font-size:.9rem}.card .card-tag{color:var(--muted);text-transform:uppercase;letter-spacing:.06em;margin-bottom:6px;font-size:.72rem;font-weight:600;display:block}.facts{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);margin:0 0 26px;padding:4px 18px}.facts dl{gap:0;margin:0;display:grid}.facts dl>div{border-bottom:1px solid var(--line);grid-template-columns:190px 1fr;gap:14px;padding:11px 0;display:grid}.facts dl>div:last-child{border-bottom:none}.facts dt{color:var(--muted);text-transform:uppercase;letter-spacing:.04em;font-size:.83rem;font-weight:700}.facts dd{margin:0;font-size:.96rem}@media (max-width:620px){.facts dl>div{grid-template-columns:1fr;gap:2px}}.steps{counter-reset:step;max-width:var(--prose);margin:0 0 22px;padding:0;list-style:none}.steps li{counter-increment:step;border-left:2px solid var(--line);margin-left:14px;padding:0 0 18px 44px;position:relative}.steps li:last-child{border-left-color:#0000;padding-bottom:0}.steps li:before{content:counter(step);background:var(--brand);color:#fff;border-radius:50%;place-items:center;width:28px;height:28px;font-size:.83rem;font-weight:700;display:grid;position:absolute;top:0;left:-15px}.steps h3{margin:2px 0 4px;font-size:1rem}.steps p{color:var(--ink-2);margin:0 0 6px;font-size:.95rem}.callout{border:1px solid var(--line);border-left:3px solid var(--brand);background:var(--surface);border-radius:var(--radius);color:var(--ink-2);max-width:var(--prose);margin:0 0 22px;padding:14px 18px;font-size:.94rem}.callout.warn{border-left-color:var(--warn);background:var(--warn-soft);color:var(--warn)}.callout strong{color:inherit}.official-link{background:var(--brand);color:#fff;border-radius:var(--radius);align-items:center;gap:8px;padding:11px 18px;font-size:.95rem;font-weight:700;text-decoration:none;display:inline-flex}.official-link:hover{background:var(--brand-ink);color:#fff}.faq{max-width:var(--prose);border-top:1px solid var(--line)}.faq details{border-bottom:1px solid var(--line)}.faq summary{cursor:pointer;justify-content:space-between;gap:12px;padding:14px 0;font-size:1rem;font-weight:700;list-style:none;display:flex}.faq summary::-webkit-details-marker{display:none}.faq summary:after{content:"+";color:var(--muted);font-size:1.3rem;font-weight:400;line-height:1}.faq details[open] summary:after{content:"−"}.faq details>p{color:var(--ink-2);margin:0 0 16px;font-size:.96rem}.sources{background:var(--surface-2);border:1px solid var(--line);border-radius:var(--radius);max-width:var(--prose);margin:34px 0 0;padding:16px 18px}.sources h2{margin:0 0 8px;font-size:1rem}.sources ol{color:var(--ink-2);margin:0;padding-left:20px;font-size:.89rem}.sources li{margin-bottom:6px}.sources .verified{color:var(--muted);margin:10px 0 0;font-size:.83rem}.calc{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);grid-template-columns:1fr 1fr;align-items:start;gap:20px;margin:0 0 26px;padding:20px;display:grid}@media (max-width:760px){.calc{flex-direction:column;gap:16px;display:flex}.calc-result{z-index:5;overscroll-behavior:contain;order:-1;max-height:45vh;padding:14px 16px;position:sticky;top:93px;overflow-y:auto;box-shadow:0 6px 18px -12px #00000073}.calc-result-words{margin-bottom:10px}.calc-breakdown{gap:3px;padding-top:8px}.calc-breakdown>div{font-size:.83rem}}.calc-inputs{gap:14px;display:grid}.calc-field label{justify-content:space-between;gap:10px;margin-bottom:5px;font-size:.87rem;font-weight:700;display:flex}.calc-suffix{color:var(--muted);font-weight:400}.calc-field input,.calc-field select{width:100%;min-height:44px;color:var(--ink);background:var(--ground);border:1px solid var(--line-2);border-radius:var(--radius);padding:11px 12px;font-family:inherit;font-size:1rem}.calc-hint{color:var(--muted);margin:5px 0 0;font-size:.79rem;line-height:1.45}.calc-result{background:var(--brand-soft);border-radius:var(--radius);padding:18px}.calc-result-label{text-transform:uppercase;letter-spacing:.05em;color:var(--ink-2);margin:0 0 4px;font-size:.8rem;font-weight:700}.calc-result-value{letter-spacing:-.02em;color:var(--brand-ink);font-variant-numeric:tabular-nums;margin:0;font-size:clamp(1.6rem,5vw,2.1rem);font-weight:800}.calc-result-words{color:var(--ink-2);margin:2px 0 14px;font-size:.83rem}.calc-breakdown{border-top:1px solid var(--line-2);gap:6px;margin:0;padding-top:10px;display:grid}.calc-breakdown>div{justify-content:space-between;gap:12px;font-size:.88rem;display:flex}.calc-breakdown dt{color:var(--ink-2)}.calc-breakdown dd{font-variant-numeric:tabular-nums;margin:0;font-weight:600}.calc-warning{color:var(--warn);background:var(--warn-soft);border-radius:var(--radius);grid-column:1/-1;margin:0;padding:10px 14px;font-size:.85rem}.table-scroll{border:1px solid var(--line);border-radius:var(--radius);background:var(--surface);margin:0 0 22px;overflow-x:auto}table{border-collapse:collapse;width:100%;min-width:480px;font-size:.92rem}th{text-align:left;text-transform:uppercase;letter-spacing:.06em;color:var(--muted);background:var(--surface-2);border-bottom:1px solid var(--line-2);padding:10px 14px;font-size:.76rem}td{border-bottom:1px solid var(--line);vertical-align:top;padding:10px 14px}tr:last-child td{border-bottom:none}.site-footer{background:var(--surface);border-top:1px solid var(--line);color:var(--ink-2);padding:34px 0 40px;font-size:.88rem}.footer-cols{grid-template-columns:repeat(auto-fit,minmax(190px,1fr));gap:24px;margin-bottom:26px;display:grid}.footer-cols h2{text-transform:uppercase;letter-spacing:.07em;color:var(--muted);margin:0 0 10px;font-size:.78rem}.footer-cols ul{margin:0;padding:0;list-style:none}.footer-cols li{margin-bottom:6px}.footer-cols a{color:var(--ink-2);text-decoration:none}.footer-cols a:hover{color:var(--brand);text-decoration:underline}.footer-disclaimer{border-top:1px solid var(--line);color:var(--muted);max-width:76ch;padding-top:18px;font-size:.82rem;line-height:1.6}.footer-disclaimer strong{color:var(--ink-2)}.pill{letter-spacing:.05em;text-transform:uppercase;background:var(--brand-soft);color:var(--brand-ink);border-radius:3px;padding:3px 8px;font-size:.72rem;font-weight:700;display:inline-block}.pill+.pill{margin-left:6px}.section-intro{color:var(--ink-2);max-width:var(--prose);margin-bottom:20px}.toc{background:var(--surface-2);border:1px solid var(--line);border-radius:var(--radius);max-width:var(--prose);margin:0 0 22px;padding:14px 18px}.toc-title{text-transform:uppercase;letter-spacing:.07em;color:var(--muted);margin:0 0 8px;font-size:.76rem;font-weight:700}.toc ol{columns:2;column-gap:24px;margin:0;padding-left:20px;font-size:.93rem}.toc li{break-inside:avoid;margin-bottom:4px}.toc a{text-decoration:none}.toc a:hover{text-decoration:underline}@media (max-width:560px){.toc ol{columns:1}}.updates{max-width:var(--prose);margin:0 0 22px;padding:0;list-style:none}.updates li{border-top:1px solid var(--line);grid-template-columns:130px 1fr;gap:16px;padding:14px 0;display:grid}.updates li:last-child{border-bottom:1px solid var(--line)}.updates time{font-family:var(--font-mono);color:var(--brand);padding-top:4px;font-size:.8rem;font-weight:600}.updates h3{margin:0 0 4px;font-size:1rem}.updates p{color:var(--ink-2);margin:0 0 6px;font-size:.94rem}.updates-src{color:var(--muted);font-size:.8rem}@media (max-width:560px){.updates li{grid-template-columns:1fr;gap:4px}}.rejections{max-width:var(--prose);gap:0;margin:0 0 22px;display:grid}.rejections>div{border-top:1px solid var(--line);padding:14px 0}.rejections>div:last-child{border-bottom:1px solid var(--line)}.rejections dt{margin:0 0 4px;font-weight:700}.rejections dt:before{content:"✕ ";color:var(--bad)}.rejections dd{color:var(--ink-2);margin:0;font-size:.95rem}.rejections dd:before{content:"Fix: ";color:var(--good);font-weight:700}.links-note{color:var(--muted);margin-top:2px;font-size:.83rem;font-weight:400}.card-current{border-color:var(--brand);background:var(--brand-soft)}.card-current h3{color:var(--brand-ink)}.pill-warn{background:var(--warn-soft);color:var(--warn)}.state-links{flex-wrap:wrap;gap:8px;margin:0 0 8px;padding:0;list-style:none;display:flex}.state-links a{border:1px solid var(--line-2);background:var(--surface);min-height:40px;color:var(--ink-2);border-radius:999px;align-items:center;padding:0 14px;font-size:.9rem;font-weight:600;text-decoration:none;display:inline-flex}.state-links a:hover{border-color:var(--brand);color:var(--brand)}.byline{align-items:center;gap:8px;display:inline-flex}.byline-avatar{border:1px solid var(--line);border-radius:50%;flex-shrink:0}.author-card{background:var(--surface);border:1px solid var(--line);border-radius:var(--radius);align-items:flex-start;gap:20px;margin:0 0 26px;padding:20px;display:flex}.author-card img{border:1px solid var(--line);border-radius:50%;flex-shrink:0}.author-card .author-meta{min-width:0}.author-card h1{margin:0 0 4px;font-size:clamp(1.5rem,4.4vw,1.9rem)}.author-card .author-role{color:var(--muted);margin:0 0 10px;font-size:.95rem}.author-card .author-links{flex-wrap:wrap;gap:8px 16px;margin:0;font-size:.88rem;display:flex}@media (max-width:560px){.author-card{flex-direction:column;gap:14px}}.author-quote{border-left:3px solid var(--brand);color:var(--ink-2);max-width:var(--prose);margin:0 0 26px;padding:4px 0 4px 18px;font-size:1.08rem;font-style:italic;line-height:1.55}
