/* State Refund Tracker — design system "Sovereign Ledger"
   Light + dark themes via [data-theme] on <html>. */

@font-face {
  font-family: "Inter";
  font-style: normal;
  font-weight: 400 700;
  font-display: swap;
  src: url("/assets/fonts/inter-latin.woff2") format("woff2");
}
@font-face {
  font-family: "Plus Jakarta Sans";
  font-style: normal;
  font-weight: 600 800;
  font-display: swap;
  src: url("/assets/fonts/plus-jakarta-sans-latin.woff2") format("woff2");
}

:root {
  color-scheme: light;
  --bg: #F8FAFC;
  --surface: #FFFFFF;
  --surface-2: #F1F5F9;
  --surface-3: #E2E8F0;
  --border: #E2E8F0;
  --border-strong: #CBD5E1;
  --text: #0F172A;
  --text-2: #334155;
  --muted: #64748B;
  --navy: #0F172A;
  --navy-2: #1E293B;
  --accent: #0D9488;
  --accent-hover: #0F766E;
  --accent-text: #0F766E;
  --accent-soft: #CCFBF1;
  --emerald: #10B981;
  --ok-bg: #ECFDF5;
  --ok-text: #047857;
  --amber: #F59E0B;
  --warn-bg: #FFFBEB;
  --warn-text: #B45309;
  --warn-border: #FDE68A;
  --muted-bg: #F1F5F9;
  --muted-text: #475569;
  --btn-primary-bg: #0F172A;
  --btn-primary-hover: #1E293B;
  --btn-primary-text: #FFFFFF;
  --header-bg: rgba(255, 255, 255, .92);
  --topbar-bg: #0F172A;
  --topbar-text: #CBD5E1;
  --footer-bg: #0F172A;
  --footer-text: #CBD5E1;
  --footer-muted: #94A3B8;
  --hero-grad: radial-gradient(1200px 500px at 85% -10%, rgba(13, 148, 136, .12), transparent 60%),
               radial-gradient(900px 400px at -10% 110%, rgba(16, 185, 129, .08), transparent 60%);
  --shadow-1: 0 1px 3px 0 rgba(15, 23, 42, .05), 0 1px 2px -1px rgba(15, 23, 42, .05);
  --shadow-2: 0 10px 15px -3px rgba(15, 23, 42, .07), 0 4px 6px -4px rgba(15, 23, 42, .05);
  --shadow-3: 0 20px 25px -5px rgba(15, 23, 42, .12), 0 8px 10px -6px rgba(15, 23, 42, .08);
  --ring: 0 0 0 3px rgba(13, 148, 136, .25);
  --radius: .5rem;
  --radius-lg: 1rem;
  --font-head: "Plus Jakarta Sans", ui-sans-serif, system-ui, -apple-system, "Segoe UI", sans-serif;
  --font-body: "Inter", ui-sans-serif, system-ui, -apple-system, "Segoe UI", Roboto, sans-serif;
  --container: 1280px;
  --gutter: 1.5rem;
}

[data-theme="dark"] {
  color-scheme: dark;
  --bg: #0A1120;
  --surface: #101A2E;
  --surface-2: #15223A;
  --surface-3: #1C2B47;
  --border: #1F2E4A;
  --border-strong: #2C3E5E;
  --text: #E7EEF8;
  --text-2: #C4CFE0;
  --muted: #8FA1BA;
  --accent: #14B8A6;
  --accent-hover: #2DD4BF;
  --accent-text: #5EEAD4;
  --accent-soft: rgba(20, 184, 166, .15);
  --ok-bg: rgba(16, 185, 129, .14);
  --ok-text: #6EE7B7;
  --warn-bg: rgba(245, 158, 11, .12);
  --warn-text: #FCD34D;
  --warn-border: rgba(245, 158, 11, .35);
  --muted-bg: rgba(148, 163, 184, .12);
  --muted-text: #B6C2D3;
  --btn-primary-bg: #E7EEF8;
  --btn-primary-hover: #FFFFFF;
  --btn-primary-text: #0A1120;
  --header-bg: rgba(10, 17, 32, .9);
  --topbar-bg: #060B16;
  --topbar-text: #AEBBD0;
  --footer-bg: #060B16;
  --hero-grad: radial-gradient(1200px 500px at 85% -10%, rgba(20, 184, 166, .16), transparent 60%),
               radial-gradient(900px 400px at -10% 110%, rgba(16, 185, 129, .08), transparent 60%);
  --shadow-1: 0 1px 3px 0 rgba(0, 0, 0, .35);
  --shadow-2: 0 10px 20px -5px rgba(0, 0, 0, .45);
  --shadow-3: 0 24px 40px -8px rgba(0, 0, 0, .6);
  --ring: 0 0 0 3px rgba(45, 212, 191, .3);
}

/* ---------- Base ---------- */
*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; scroll-behavior: smooth; scroll-padding-top: 88px; }
body {
  margin: 0;
  background: var(--bg);
  color: var(--text);
  font-family: var(--font-body);
  font-size: 16px;
  line-height: 1.65;
  -webkit-font-smoothing: antialiased;
  text-rendering: optimizeLegibility;
  transition: background-color .2s ease, color .2s ease;
}
img { max-width: 100%; height: auto; display: block; }
a { color: var(--accent-text); text-decoration-thickness: 1px; text-underline-offset: 3px; }
a:hover { color: var(--accent); }
:focus-visible { outline: 2px solid var(--accent); outline-offset: 2px; border-radius: 4px; }
h1, h2, h3, h4 { font-family: var(--font-head); color: var(--text); margin: 0 0 .6em; line-height: 1.2; }
h1 { font-size: clamp(2rem, 1.3rem + 2.6vw, 3rem); font-weight: 800; letter-spacing: -.03em; line-height: 1.12; }
h2 { font-size: clamp(1.5rem, 1.2rem + 1.1vw, 2.1rem); font-weight: 700; letter-spacing: -.02em; }
h3 { font-size: 1.2rem; font-weight: 700; letter-spacing: -.01em; }
p { margin: 0 0 1em; }
strong { font-weight: 650; }
.sr-only { position: absolute; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; border: 0; }
.skip-link { position: absolute; left: 1rem; top: -100px; z-index: 100; background: var(--navy); color: #fff; padding: .6rem 1rem; border-radius: var(--radius); }
.skip-link:focus { top: 1rem; color: #fff; }
.container { width: 100%; max-width: var(--container); margin: 0 auto; padding: 0 var(--gutter); }
.container.narrow { max-width: 880px; }
.ic { width: 1.25em; height: 1.25em; flex-shrink: 0; }
.ic-xs { width: 1em; height: 1em; }
.eyebrow { font-size: .75rem; font-weight: 700; letter-spacing: .08em; text-transform: uppercase; color: var(--accent-text); margin-bottom: .5rem; }

/* ---------- Buttons ---------- */
.btn {
  display: inline-flex; align-items: center; justify-content: center; gap: .5rem;
  padding: .75rem 1.25rem; border-radius: var(--radius); border: 1px solid transparent;
  font: 600 .95rem/1.2 var(--font-body); text-decoration: none; cursor: pointer;
  transition: background-color .15s, box-shadow .15s, color .15s, border-color .15s, transform .15s;
}
.btn:hover { transform: translateY(-1px); box-shadow: var(--shadow-2); }
.btn-primary { background: var(--btn-primary-bg); color: var(--btn-primary-text); }
.btn-primary:hover { background: var(--btn-primary-hover); color: var(--btn-primary-text); }
.btn-accent { background: var(--accent); color: #fff; }
[data-theme="dark"] .btn-accent { color: #04201C; }
.btn-accent:hover { background: var(--accent-hover); color: #fff; }
[data-theme="dark"] .btn-accent:hover { color: #04201C; }
.btn-ghost { background: transparent; color: var(--text-2); border-color: var(--border-strong); }
.btn-ghost:hover { background: var(--surface-2); color: var(--text); }
.btn-sm { padding: .55rem .9rem; font-size: .875rem; }
.btn-block { width: 100%; }

/* ---------- Pills ---------- */
.pill {
  display: inline-flex; align-items: center; gap: .4rem; padding: .25rem .65rem;
  border-radius: 999px; font-size: .78rem; font-weight: 600; line-height: 1.35;
}
.pill .dot { width: .45rem; height: .45rem; border-radius: 50%; background: currentColor; flex-shrink: 0; }
.pill-ok { background: var(--ok-bg); color: var(--ok-text); }
.pill-ok .dot { background: var(--emerald); }
.pill-muted { background: var(--warn-bg); color: var(--warn-text); }
.pill-muted .dot { background: var(--amber); }
.pill-plain { background: var(--surface); color: var(--text-2); border: 1px solid var(--border); }

/* ---------- Top bar + header ---------- */
.topbar { background: var(--topbar-bg); color: var(--topbar-text); font-size: .8rem; }
.topbar-inner { display: flex; justify-content: space-between; align-items: center; gap: 1rem; min-height: 36px; }
.topbar p { margin: 0; }
.topbar .ic { display: inline-block; vertical-align: -2px; margin-right: .4rem; }
.topbar strong { color: #fff; }
.topbar .ic { color: #34D399; }

.site-header {
  position: sticky; top: 0; z-index: 50;
  background: var(--header-bg); backdrop-filter: saturate(160%) blur(10px); -webkit-backdrop-filter: saturate(160%) blur(10px);
  border-bottom: 1px solid var(--border);
}
.header-inner { display: flex; align-items: center; gap: 1.25rem; min-height: 68px; }
.brand { display: inline-flex; align-items: center; gap: .6rem; text-decoration: none; color: var(--text); flex-shrink: 0; }
.brand img { border-radius: 9px; }
.brand-text { font-family: var(--font-head); font-weight: 800; font-size: 1.12rem; letter-spacing: -.02em; white-space: nowrap; }
.brand-text span { color: var(--accent); }
.brand:hover { color: var(--text); }

.main-nav { margin-left: auto; }
.nav-list { list-style: none; display: flex; align-items: center; gap: .15rem; margin: 0; padding: 0; }
.nav-link {
  display: inline-flex; align-items: center; gap: .3rem; padding: .5rem .7rem; border-radius: var(--radius);
  font: 600 .9rem/1.2 var(--font-body); color: var(--text-2); text-decoration: none; white-space: nowrap;
  background: none; border: 0; cursor: pointer;
}
.nav-link:hover, .nav-link[aria-current="page"], .nav-link.is-active { color: var(--accent-text); background: var(--surface-2); }
.nav-link[aria-current="page"] { box-shadow: inset 0 -2px 0 var(--accent); border-radius: var(--radius) var(--radius) 0 0; }
.chev { transition: transform .2s; }
.has-mega { position: relative; }
.mega {
  position: absolute; top: calc(100% + 10px); left: 50%; transform: translateX(-35%) translateY(6px);
  width: min(720px, 90vw); background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius-lg);
  box-shadow: var(--shadow-3); padding: 1.25rem; opacity: 0; visibility: hidden; transition: opacity .15s, transform .15s, visibility .15s;
}
.mega::before { content: ""; position: absolute; left: 0; right: 0; top: -12px; height: 12px; }
.mega-title { font-size: .75rem; font-weight: 700; letter-spacing: .06em; text-transform: uppercase; color: var(--muted); margin: 0 0 .75rem; }
.mega-grid { list-style: none; margin: 0; padding: 0; display: grid; grid-template-columns: repeat(3, 1fr); gap: .15rem .75rem; }
.mega-link { display: block; padding: .4rem .6rem; border-radius: 6px; color: var(--text-2); text-decoration: none; font-size: .9rem; font-weight: 500; }
.mega-link:hover { background: var(--surface-2); color: var(--accent-text); }
.has-mega.open .mega { opacity: 1; visibility: visible; transform: translateX(-35%) translateY(0); }
.has-mega.open .chev { transform: rotate(180deg); }
@media (hover: hover) and (min-width: 1024px) {
  .has-mega:hover .mega, .has-mega:focus-within .mega { opacity: 1; visibility: visible; transform: translateX(-35%) translateY(0); }
  .has-mega:hover .chev { transform: rotate(180deg); }
}

.header-actions { display: flex; align-items: center; gap: .5rem; }
.icon-btn {
  display: inline-grid; place-items: center; width: 40px; height: 40px; border-radius: var(--radius);
  border: 1px solid var(--border); background: var(--surface); color: var(--text-2); cursor: pointer;
}
.icon-btn:hover { background: var(--surface-2); color: var(--text); }
.theme-toggle .ic-sun { display: none; }
[data-theme="dark"] .theme-toggle .ic-sun { display: block; }
[data-theme="dark"] .theme-toggle .ic-moon { display: none; }
.menu-toggle { display: none; }
.menu-toggle .ic-close { display: none; }
.nav-open .menu-toggle .ic-close { display: block; }
.nav-open .menu-toggle .ic-open { display: none; }

/* Desktop (>=1024px): full menu always visible, never collapsed */
@media (max-width: 1240px) and (min-width: 1024px) {
  .header-cta { display: none; }
  .nav-link { padding: .5rem .55rem; font-size: .86rem; }
}
/* Tablet & mobile: collapsible menu */
@media (max-width: 1023px) {
  .menu-toggle { display: inline-grid; }
  .header-inner { justify-content: space-between; }
  .header-actions { margin-left: auto; }
  .main-nav {
    position: absolute; top: 100%; left: 0; right: 0; height: calc(100vh - 68px); height: calc(100dvh - 68px);
    margin: 0; background: var(--surface); border-top: 1px solid var(--border); box-shadow: var(--shadow-3);
    overflow-y: auto; padding: 1rem var(--gutter) 2rem; opacity: 0; visibility: hidden; transform: translateY(-8px);
    transition: opacity .2s ease, transform .2s ease, visibility .2s; z-index: 49;
  }
  .nav-open .main-nav { opacity: 1; transform: none; visibility: visible; }
  .nav-list { flex-direction: column; align-items: stretch; gap: .25rem; }
  .nav-link { width: 100%; justify-content: space-between; padding: .85rem 1rem; font-size: 1rem; }
  .nav-link[aria-current="page"] { box-shadow: inset 3px 0 0 var(--accent); border-radius: var(--radius); }
  .mega { position: static; transform: none; width: auto; box-shadow: none; border: 0; padding: .25rem 0 .5rem; display: none; opacity: 1; visibility: visible; }
  .has-mega.open .mega { display: block; transform: none; }
  .mega-title { display: none; }
  .mega-grid { grid-template-columns: repeat(2, 1fr); }
  body.nav-open { overflow: hidden; }
}
@media (max-width: 640px) {
  .header-cta { display: none; }
  .topbar-meta { display: none !important; }
  .topbar-inner { justify-content: center; text-align: center; }
}

/* ---------- Breadcrumb ---------- */
.breadcrumb ol { list-style: none; display: flex; flex-wrap: wrap; gap: .35rem; margin: 0 0 1rem; padding: 0; font-size: .85rem; color: var(--muted); }
.breadcrumb li + li::before { content: "›"; margin-right: .35rem; color: var(--border-strong); }
.breadcrumb a { color: var(--muted); text-decoration: none; }
.breadcrumb a:hover { color: var(--accent-text); text-decoration: underline; }
.breadcrumb [aria-current] { color: var(--text-2); font-weight: 600; }

/* ---------- Hero ---------- */
.hero { background: var(--hero-grad), var(--bg); border-bottom: 1px solid var(--border); padding: clamp(2rem, 1rem + 4vw, 4.5rem) 0; }
.hero-grid { display: grid; grid-template-columns: minmax(0, 1.05fr) minmax(0, .95fr); gap: clamp(1.5rem, 4vw, 4rem); align-items: center; }
.hero h1 .hl { color: var(--accent); }
.lead { font-size: clamp(1.02rem, .95rem + .3vw, 1.15rem); color: var(--text-2); line-height: 1.7; }
.trust-pills { list-style: none; display: flex; flex-wrap: wrap; gap: .5rem; padding: 0; margin: 0 0 1.25rem; }
.hero-media { position: relative; }
.hero-figure { margin: 0; border-radius: var(--radius-lg); overflow: hidden; border: 1px solid var(--border); box-shadow: var(--shadow-3); background: var(--surface); }
.hero-figure img { width: 100%; aspect-ratio: 1200 / 630; object-fit: cover; }
.hero-badge {
  position: absolute; left: 1rem; bottom: -1rem; display: inline-flex; align-items: center; gap: .45rem;
  background: var(--surface); border: 1px solid var(--border); border-radius: 999px; padding: .5rem .9rem;
  font-size: .82rem; font-weight: 600; color: var(--ok-text); box-shadow: var(--shadow-2);
}
.hero-actions { display: flex; flex-wrap: wrap; gap: .75rem; margin: 1.5rem 0 .75rem; }
.hero-note { display: flex; align-items: center; gap: .4rem; font-size: .82rem; color: var(--muted); margin: 0; }
.hero-simple { padding: clamp(2rem, 1.5rem + 2vw, 3.25rem) 0; }
.hero-simple h1 { margin-bottom: 0; }
.error-page { text-align: left; min-height: 50vh; }
.page-body { padding-top: 2.5rem; padding-bottom: 4rem; }

/* ---------- State jump ---------- */
.state-jump { background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius-lg); padding: 1rem; box-shadow: var(--shadow-1); margin: 1.5rem 0; }
.jump-label { display: block; font-size: .72rem; font-weight: 700; letter-spacing: .06em; text-transform: uppercase; color: var(--muted); margin-bottom: .5rem; }
.jump-row { display: flex; gap: .6rem; }
.select-wrap { position: relative; flex: 1; display: flex; align-items: center; }
.select-wrap > .ic:first-child { position: absolute; left: .8rem; color: var(--muted); pointer-events: none; }
.select-wrap .chev { position: absolute; right: .8rem; color: var(--muted); pointer-events: none; }
.select-wrap select {
  width: 100%; appearance: none; -webkit-appearance: none; padding: .75rem 2.4rem .75rem 2.6rem;
  border: 1px solid var(--border-strong); border-radius: var(--radius); background: var(--surface); color: var(--text);
  font: 500 .95rem var(--font-body); cursor: pointer;
}
.select-wrap select:focus { outline: none; border-color: var(--accent); box-shadow: var(--ring); }
.sidebar .jump-row { flex-direction: column; }
.sidebar .state-jump { border: 0; box-shadow: none; padding: 0; margin: 0; background: none; }

/* ---------- Bands (home sections) ---------- */
.band { padding: clamp(2.5rem, 1.5rem + 3vw, 4.5rem) 0; }
.band-alt { background: var(--surface); border-top: 1px solid var(--border); border-bottom: 1px solid var(--border); }
.band h2 { margin-bottom: 1rem; }
.home-steps { max-width: 100%; }
.home-steps .steps { display: grid; grid-template-columns: repeat(4, 1fr); gap: 1rem; }
.home-steps .steps li { flex-direction: column; }
.figure { margin: 1.75rem 0; }
.figure img { border-radius: var(--radius-lg); border: 1px solid var(--border); box-shadow: var(--shadow-1); background: #fff; }
.figure-wide { margin-top: 2rem; }
.figure figcaption { font-size: .85rem; color: var(--muted); margin-top: .5rem; }

/* ---------- Steps ---------- */
.steps { list-style: none; padding: 0; margin: 1.25rem 0 1.5rem; display: grid; gap: .75rem; counter-reset: none; }
.steps li {
  display: flex; gap: 1rem; align-items: flex-start; background: var(--surface); border: 1px solid var(--border);
  border-radius: var(--radius-lg); padding: 1rem 1.1rem; box-shadow: var(--shadow-1);
}
.step-n {
  flex-shrink: 0; display: grid; place-items: center; width: 2.2rem; height: 2.2rem; border-radius: 10px;
  background: var(--accent-soft); color: var(--accent-text); font: 800 .9rem var(--font-head); font-variant-numeric: tabular-nums;
}
.steps li > div { color: var(--text-2); }

/* ---------- Tables ---------- */
.table-tools { display: flex; align-items: center; justify-content: space-between; gap: 1rem; margin: 1.25rem 0 .75rem; flex-wrap: wrap; }
.search-field { position: relative; display: flex; align-items: center; flex: 1; max-width: 360px; }
.search-field .ic { position: absolute; left: .8rem; color: var(--muted); }
.search-field input {
  width: 100%; padding: .65rem .9rem .65rem 2.5rem; border: 1px solid var(--border-strong); border-radius: var(--radius);
  background: var(--surface); color: var(--text); font: 500 .95rem var(--font-body);
}
.search-field input:focus { outline: none; border-color: var(--accent); box-shadow: var(--ring); }
.table-count { font-size: .85rem; color: var(--muted); font-variant-numeric: tabular-nums; }
.table-wrap { overflow-x: auto; border: 1px solid var(--border); border-radius: var(--radius-lg); background: var(--surface); box-shadow: var(--shadow-1); margin: 1.25rem 0 1.5rem; }
.table-tools + .table-wrap { margin-top: 0; }
.data-table { width: 100%; border-collapse: collapse; font-size: .92rem; font-variant-numeric: tabular-nums; }
.data-table th, .data-table td { text-align: left; padding: .8rem 1rem; border-bottom: 1px solid var(--border); vertical-align: top; }
.data-table thead th {
  position: sticky; top: 0; background: var(--surface-2); font-size: .74rem; font-weight: 700; letter-spacing: .05em;
  text-transform: uppercase; color: var(--muted); white-space: nowrap;
}
.data-table tbody tr:nth-child(even) { background: color-mix(in srgb, var(--surface-2) 45%, transparent); }
.data-table tbody tr:hover { background: var(--surface-2); }
.data-table tbody tr:last-child > * { border-bottom: 0; }
.data-table tbody th { font-weight: 600; white-space: nowrap; color: var(--text); }
.data-table tbody th a { font-weight: 700; text-decoration: none; }
.data-table tbody th a:hover { text-decoration: underline; }
.data-table td { color: var(--text-2); }
.data-table .pill { white-space: normal; }
.data-table tr[hidden] { display: none; }
.table-empty { padding: 1rem; color: var(--muted); }

/* ---------- Callouts ---------- */
.callout { display: flex; gap: .85rem; align-items: flex-start; border-radius: var(--radius); padding: 1rem 1.15rem; margin: 1.25rem 0; }
.callout > .ic { margin-top: .15rem; }
.callout p:last-child { margin-bottom: 0; }
.callout-neutral { background: var(--surface-2); border-left: 3px solid var(--muted); color: var(--text-2); font-size: .95rem; }
.callout-neutral > .ic { color: var(--accent-text); }
.callout-amber { background: var(--warn-bg); border: 1px solid var(--warn-border); border-left: 4px solid var(--amber); color: var(--text-2); }
.callout-amber > .ic { color: var(--warn-text); width: 1.6rem; height: 1.6rem; }
.callout-amber h2 { font-size: 1.35rem; margin-bottom: .5rem; }
.callout-sm { font-size: .85rem; padding: .8rem 1rem; }

/* ---------- Guide cards ---------- */
.guide-cards { display: grid; grid-template-columns: repeat(3, 1fr); gap: 1rem; margin-top: 1.25rem; }
.guide-card {
  display: flex; flex-direction: column; gap: .5rem; padding: 1.35rem; border-radius: var(--radius-lg);
  background: var(--surface); border: 1px solid var(--border); box-shadow: var(--shadow-1); color: var(--text-2); text-decoration: none;
  transition: box-shadow .15s, border-color .15s, transform .15s;
}
.guide-card:hover { box-shadow: var(--shadow-2); border-color: var(--border-strong); transform: translateY(-2px); color: var(--text-2); }
.guide-ic { display: grid; place-items: center; width: 2.6rem; height: 2.6rem; border-radius: 10px; background: var(--accent-soft); color: var(--accent-text); }
.guide-title { font: 700 1.1rem/1.3 var(--font-head); color: var(--text); }
.guide-desc { font-size: .93rem; }
.guide-more { margin-top: auto; display: inline-flex; align-items: center; gap: .35rem; font-weight: 600; font-size: .9rem; color: var(--accent-text); }

/* ---------- FAQ ---------- */
.faq-list { display: grid; gap: .85rem; margin-top: 1.25rem; }
.faq-item { background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius-lg); padding: 1.15rem 1.3rem; box-shadow: var(--shadow-1); }
.band-alt .faq-item { background: var(--bg); }
.faq-item h3 { font-size: 1.05rem; margin-bottom: .45rem; display: flex; gap: .6rem; }
.faq-item h3::before { content: "Q"; flex-shrink: 0; display: grid; place-items: center; width: 1.5rem; height: 1.5rem; border-radius: 6px; background: var(--accent-soft); color: var(--accent-text); font-size: .8rem; }
.faq-item p { color: var(--text-2); margin: 0; padding-left: 2.1rem; }

/* ---------- CTA ---------- */
.cta-box { background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius-lg); padding: 1.5rem 1.6rem; box-shadow: var(--shadow-1); border-top: 3px solid var(--accent); }
.cta-center { text-align: center; }
.cta-actions { display: flex; flex-wrap: wrap; justify-content: center; gap: .75rem; margin-top: 1rem; }

/* ---------- Article layout ---------- */
.layout { display: grid; grid-template-columns: minmax(0, 1fr) 320px; gap: clamp(1.5rem, 3vw, 3rem); padding-top: 2.5rem; padding-bottom: 4rem; align-items: start; }
.sticky { position: sticky; top: 92px; display: grid; gap: 1rem; }
.prose { font-size: 1.02rem; color: var(--text-2); }
.prose > *:first-child { margin-top: 0; }
.prose h2 { margin-top: 0; padding-top: .25rem; }
.prose h3 { margin-top: 1.5rem; }
.prose ul { padding-left: 1.25rem; margin: 0 0 1.25rem; }
.prose ul li { margin-bottom: .5rem; }
.prose ul li::marker { color: var(--accent); }
.content-section { margin-top: 2.75rem; }
.content-section:first-child { margin-top: 1rem; }
.article-body > .callout:first-child { margin-top: 0; }
.ext { white-space: normal; }
.ext .ic { display: inline; vertical-align: -.1em; margin-left: .2em; }
.figure-body img { width: 100%; }

.side-card { background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius-lg); padding: 1.15rem; box-shadow: var(--shadow-1); }
.side-title { display: flex; align-items: center; gap: .45rem; font: 700 .8rem var(--font-body); letter-spacing: .06em; text-transform: uppercase; color: var(--muted); margin-bottom: .85rem; }
.glance dl { margin: 0 0 1rem; display: grid; gap: .75rem; }
.glance dl > div { display: grid; gap: .25rem; padding-bottom: .75rem; border-bottom: 1px solid var(--border); }
.glance dl > div:last-child { border-bottom: 0; padding-bottom: 0; }
.glance dt { display: flex; align-items: center; gap: .4rem; font-size: .75rem; font-weight: 600; color: var(--muted); text-transform: uppercase; letter-spacing: .04em; }
.glance dd { margin: 0; font-size: .92rem; color: var(--text); font-weight: 500; }
.glance dd a { font-weight: 700; font-variant-numeric: tabular-nums; }
.side-link { display: flex; align-items: center; justify-content: center; gap: .35rem; margin-top: .75rem; font-size: .85rem; font-weight: 600; }
.toc ol { list-style: none; margin: 0; padding: 0; counter-reset: toc; display: grid; gap: .1rem; }
.toc li { counter-increment: toc; }
.toc a { display: flex; gap: .6rem; padding: .4rem .5rem; border-radius: 6px; font-size: .88rem; color: var(--text-2); text-decoration: none; line-height: 1.4; }
.toc a::before { content: counter(toc, decimal-leading-zero); color: var(--muted); font-weight: 700; font-size: .78rem; padding-top: .1rem; font-variant-numeric: tabular-nums; }
.toc a:hover, .toc a.active { background: var(--surface-2); color: var(--accent-text); }

/* ---------- Footer ---------- */
.site-footer { background: var(--footer-bg); color: var(--footer-text); padding-top: 3.5rem; margin-top: 0; }
.footer-grid { display: grid; grid-template-columns: 1.3fr 1.5fr .9fr .8fr; gap: 2.5rem; padding-bottom: 2.5rem; }
.brand-footer, .brand-footer:hover { color: #fff; }
.footer-brand > p { font-size: .9rem; color: var(--footer-muted); margin: 1rem 0; }
.site-footer .callout-neutral { background: rgba(255, 255, 255, .05); border-left-color: #34D399; color: var(--footer-text); }
.site-footer .callout-neutral strong { color: #fff; }
.site-footer .callout-neutral > .ic { color: #34D399; }
.footer-title { font: 700 .78rem var(--font-body); letter-spacing: .08em; text-transform: uppercase; color: #fff; margin-bottom: 1rem; }
.footer-col ul { list-style: none; margin: 0; padding: 0; display: grid; gap: .45rem; }
.footer-col a { color: var(--footer-muted); text-decoration: none; font-size: .9rem; }
.footer-col a:hover { color: #fff; text-decoration: underline; }
.footer-states-cols { display: grid; grid-template-columns: 1fr 1fr; gap: 0 1.5rem; }
.footer-bottom { display: flex; justify-content: space-between; gap: 1rem; flex-wrap: wrap; border-top: 1px solid rgba(255, 255, 255, .08); padding-top: 1.25rem; padding-bottom: 1.5rem; font-size: .82rem; color: var(--footer-muted); }
.footer-bottom p { margin: 0; }
.footer-bottom a { color: var(--footer-muted); }
.footer-bottom a:hover { color: #fff; }

/* ---------- Responsive ---------- */
@media (max-width: 1023px) {
  .layout { grid-template-columns: 1fr; }
  .sidebar { order: -1; }
  .sticky { position: static; grid-template-columns: 1fr 1fr; }
  .footer-grid { grid-template-columns: 1fr 1fr; }
  .home-steps .steps { grid-template-columns: repeat(2, 1fr); }
}
@media (max-width: 860px) {
  .hero-grid { grid-template-columns: 1fr; }
  .guide-cards { grid-template-columns: 1fr; }
  .sticky { grid-template-columns: 1fr; }
  .toc { display: none; }
}
@media (max-width: 640px) {
  :root { --gutter: 1rem; }
  body { font-size: 15.5px; }
  .home-steps .steps { grid-template-columns: 1fr; }
  .home-steps .steps li { flex-direction: row; }
  .jump-row { flex-direction: column; }
  .footer-grid { grid-template-columns: 1fr; gap: 2rem; }
  .data-table th, .data-table td { padding: .7rem .75rem; }
  .data-table tbody th { white-space: normal; min-width: 7.5rem; }
  .hero-actions .btn { width: 100%; }
  .hero-badge { position: static; margin-top: .75rem; }
  .faq-item p { padding-left: 0; }
}
@media (prefers-reduced-motion: reduce) {
  *, *::before, *::after { transition: none !important; scroll-behavior: auto !important; }
}
@media print {
  .topbar, .site-header, .sidebar, .site-footer, .state-jump { display: none !important; }
}

.related-links { list-style: none; padding: 0 !important; display: flex; flex-wrap: wrap; gap: .5rem; }
.related-links li { margin: 0 !important; }
.related-links a { display: inline-block; padding: .45rem .85rem; border: 1px solid var(--border); border-radius: 999px; background: var(--surface); text-decoration: none; font-size: .9rem; font-weight: 600; }
.related-links a:hover { border-color: var(--accent); }