/* Tax articles share the site's typography, greens and spacing. */
.guide-head .lead{max-width:57ch}.guide-print{margin-top:24px}.guide-head .bread{display:flex;align-items:center;flex-wrap:wrap;gap:8px;margin-bottom:24px}.guide-layout{display:grid;grid-template-columns:minmax(220px,270px) minmax(0,730px);gap:clamp(32px,5vw,80px);align-items:start;padding-block:48px 72px;justify-content:space-between}.guide-sidebar{position:sticky;top:calc(var(--sticky-header-height,112px) + 24px)}.guide-contents{border:1px solid var(--line);border-radius:8px;background:var(--paper);overflow:hidden}.guide-contents summary{display:flex;align-items:center;justify-content:space-between;gap:16px;padding:20px;font-weight:600;cursor:pointer;list-style:none;min-height:48px}.guide-contents summary::-webkit-details-marker{display:none}.guide-contents summary svg{flex:none}.guide-contents[open] summary svg{transform:rotate(180deg)}.guide-contents nav{padding:0 20px 20px;max-height:calc(100dvh - var(--sticky-header-height,112px) - 120px);overflow-y:auto}.guide-contents ol{padding-left:22px;margin:0 0 16px}.guide-contents li{padding-left:3px}.guide-contents li::marker{color:var(--green);font-weight:600}.guide-contents a{display:block;padding-block:9px;line-height:1.5;font-size:.9rem;text-underline-offset:3px;overflow-wrap:anywhere}.guide-contents-extra{border-top:1px solid var(--line);margin-top:5px}.guide-article{min-width:0;max-width:730px;line-height:1.8}.guide-article p{margin:0 0 20px}.guide-article h2{font-size:clamp(1.35rem,2.1vw,1.8rem);line-height:1.35;margin:0 0 20px;scroll-margin-top:24px}.guide-number{color:var(--green);font-variant-numeric:tabular-nums}.guide-note{background:var(--paper);border-left:3px solid var(--green);padding:20px 24px;border-radius:0 6px 6px 0;font-size:.95rem}.guide-section{padding-block:34px;border-top:1px solid var(--line)}.guide-intro{padding-bottom:14px}.guide-items{list-style:disc;padding-left:24px;margin:24px 0 0}.guide-items li{padding-left:6px;margin-bottom:24px}.guide-items li::marker{color:var(--green)}.guide-items strong{font-weight:600;display:block;margin-bottom:4px}.guide-items li p{margin:0}.guide-items li:last-child{margin-bottom:0}.guide-section>.guide-note{margin:24px 0 0}.guide-discuss{background:var(--paper);border:1px solid var(--line);border-radius:8px;padding:28px;margin-bottom:36px}.guide-discuss ul{padding-left:22px;margin:0}.guide-discuss li+li{margin-top:12px}.guide-discuss .actions{margin-top:24px;align-items:stretch}.guide-discuss .button{display:inline-flex;align-items:center;justify-content:center;text-align:center;line-height:1.5}.guide-references{padding-top:10px}.guide-references h2{font-size:1.2rem}.guide-references ul{padding-left:20px;margin:0}.guide-references li{margin:10px 0}.guide-references a{overflow-wrap:anywhere;text-underline-offset:3px}.tax-guide-links{margin-top:48px;padding-top:32px;border-top:1px solid var(--line)}.tax-guide-links>h2{font-size:clamp(1.5rem,2.3vw,2rem);margin:0 0 16px}.tax-guide-links>p{max-width:65ch;margin:0 0 24px}.tax-guide-cards{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px}.tax-guide-card{display:flex;flex-direction:column;border:1px solid var(--line);border-radius:8px;padding:24px;background:var(--paper);color:inherit;text-decoration:none;min-width:0}.tax-guide-card:hover{background:#eaf0e5;border-color:#7c8e77}.tax-guide-card h3{display:flex;justify-content:space-between;align-items:start;gap:16px;font-size:1.2rem;line-height:1.4;margin:0 0 12px}.tax-guide-card h3>span{font-family:Arial,sans-serif;flex:none;color:var(--green)}.tax-guide-card p{font-size:.94rem;line-height:1.7;margin:0 0 20px}.tax-guide-card-action{margin-top:auto;color:var(--green);text-decoration:underline;text-underline-offset:4px;font-size:.9rem;font-weight:600}.tax-guide-links-compact{max-width:950px;margin-top:36px}.guide-print[hidden]{display:none}
@media(max-width:900px){.guide-layout{grid-template-columns:220px minmax(0,1fr);gap:28px}.guide-contents summary,.guide-contents nav{padding-inline:16px}.guide-discuss{padding:24px}.guide-discuss .button{flex:1 1 100%}}
@media(max-width:767px){.guide-layout{display:block;padding-block:28px 48px}.guide-sidebar{position:static;margin-bottom:32px}.guide-article{max-width:none}.guide-head{padding-bottom:28px}.guide-head h1{font-size:clamp(2rem,7.4vw,2.8rem)}.guide-head .lead{font-size:1.05rem;line-height:1.7}.guide-contents nav{padding-inline:20px;max-height:none;overflow:visible}.guide-contents a{padding-block:11px}.guide-section{padding-block:28px}.guide-note{padding:16px 18px}.guide-items{padding-left:19px}.guide-items li{padding-left:3px}.guide-discuss{padding:20px}.tax-guide-cards{grid-template-columns:1fr}.tax-guide-card{padding:22px}.tax-guide-links{margin-top:36px;padding-top:28px}.guide-print{max-width:100%;white-space:normal;text-align:center;line-height:1.5}}
@media print{.tax-guide :focus{outline:none!important;box-shadow:none!important}body:has(.tax-guide){background:#fff!important;padding:0!important}body:has(.tax-guide) .site-header,body:has(.tax-guide) .topline,body:has(.tax-guide) .review-strip,body:has(.tax-guide) .site-footer,body:has(.tax-guide) .mobile-actions,body:has(.tax-guide) .back-to-top,body:has(.tax-guide) .help-trigger,body:has(.tax-guide) .skip,.tax-guide .bread,.guide-sidebar,.guide-print,.tax-guide .actions,.tax-guide-links{display:none!important}.tax-guide .container{width:100%;max-width:none;margin:0;padding:0}.tax-guide .guide-head{background:none;padding-bottom:18px;border-bottom:1px solid #aaa}.guide-head h1{font-size:25pt}.guide-head .lead{font-size:12pt;margin-top:12px;max-width:none}.guide-layout{display:block;padding-top:20px!important}.guide-article{max-width:none;font-size:10.5pt;line-height:1.5}.guide-article h2{font-size:15pt;break-after:avoid-page;margin-bottom:14px}.guide-section{padding-block:12px;break-inside:auto}.guide-items{margin-top:14px}.guide-items li{break-inside:avoid-page;margin-bottom:8px}.guide-note{background:none;padding:12px 16px;font-size:10.5pt}.guide-discuss{break-inside:avoid-page;background:none;padding:18px;margin-bottom:20px}.guide-references{break-inside:avoid-page}.guide-references a{color:inherit}.guide-article p{orphans:3;widows:3;margin-bottom:12px}.guide-items li p{margin-bottom:0}.guide-section>p,.guide-intro>p{break-inside:avoid-page}.guide-discuss{margin-bottom:12px}.guide-references h2{font-size:12pt}@page{size:letter;margin:16mm}}
@media(forced-colors:active){.guide-contents,.guide-note,.guide-discuss,.tax-guide-card{border:1px solid CanvasText}}