:root{--paper:#f7f5ef;--ink:#182e37;--green:#27634e;--line:#cdd1c8;--muted:#536167;--tint:#e7eddf;--orange:#aa4a22;color:var(--ink);background:var(--paper);font-synthesis:none;font-family:Arial,Helvetica,sans-serif}*{box-sizing:border-box}body{margin:0;font-size:17px;line-height:1.65}a{color:var(--green);text-underline-offset:4px}a:hover{color:var(--ink)}button,input,select{font:inherit}button,a,input,select,summary{-webkit-tap-highlight-color:transparent}button,select,summary{cursor:pointer}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible,[tabindex]:focus-visible{outline:3px solid var(--orange);outline-offset:4px}img{max-width:100%;height:auto;display:block}h1,h2,h3,p{margin-top:0}h1,h2,h3{letter-spacing:-.035em;font-family:Georgia,Times New Roman,serif;font-weight:500;line-height:1.12}h1{margin-bottom:24px;font-size:clamp(40px,5vw,62px)}h2{margin-bottom:20px;font-size:clamp(29px,3.4vw,38px)}h3{letter-spacing:-.015em;font-size:24px}p{margin-bottom:20px}small,.fine{color:var(--muted);font-size:14px}.wrap{width:min(1200px,100% - 64px);margin-inline:auto}.content{width:min(720px,100% - 32px);margin-inline:auto}.site-header{border-bottom:1px solid var(--line);justify-content:space-between;align-items:center;gap:24px;min-height:110px;display:flex}.brand{align-items:center;max-width:360px;min-height:44px;display:flex}.brand img{width:360px}.site-header nav,.footer-top nav{gap:26px;display:flex}.site-header nav a,.footer-top nav a{min-height:44px;color:var(--ink);white-space:nowrap;align-items:center;font-size:15px;text-decoration:none;display:inline-flex}.hero{grid-template-columns:1.1fr 1fr;align-items:center;gap:22px;padding-block:76px 72px;display:grid}.hero-copy{z-index:1;position:relative}.hero h1{font-size:clamp(44px,4.8vw,66px);line-height:1.02}.eyebrow{text-transform:uppercase;letter-spacing:.13em;color:var(--green);margin-bottom:18px;font-size:12px;font-weight:700}.lede{color:var(--muted);font-size:20px;line-height:1.6}.hero-art{mix-blend-mode:multiply;width:100%}.picker{margin-top:30px}.picker label{margin-bottom:8px;font-size:14px;font-weight:700;display:block}.picker>div{gap:10px;display:flex}.picker select{flex:1;min-width:0}.picker button{white-space:nowrap;padding-inline:18px}.hero .fine{margin-top:14px;margin-bottom:0}button,.button{background:var(--green);border:1px solid var(--green);color:#fff;border-radius:5px;justify-content:center;align-items:center;gap:18px;min-height:48px;padding:13px 22px;font-weight:600;text-decoration:none;display:inline-flex}button:hover,.button:hover{background:var(--ink);color:#fff}button:disabled{color:#56615b;cursor:default;background:#e3e6df;border-color:#bfc7bc}select,input[type=number]{min-height:50px;color:var(--ink);background:#fffdf9;border:1px solid #89978e;border-radius:4px;width:100%;padding:10px 13px}select:disabled{color:#536167;opacity:1;background:#eeeee7}section{margin-block:60px}section:first-child{margin-top:0}.content>section{border-top:1px solid var(--line);padding-top:36px}.state-grid{grid-template-columns:1fr 1fr;gap:0 26px;padding:0;list-style:none;display:grid}.state-grid li{border-bottom:1px solid var(--line)}.state-grid a{align-items:center;gap:18px;min-height:76px;padding:18px 0;text-decoration:none;display:flex}.state-grid a>span:last-child{margin-left:auto}.state-grid small{font-size:12px;display:block}.state-abbr{letter-spacing:.05em;width:40px;font-size:13px;font-weight:700}.empty{border-left:3px solid var(--green);margin-top:28px;padding:28px 0 12px 24px}.empty p{color:var(--muted)}.steps{counter-reset:steps;padding:0;list-style:none}.steps li{counter-increment:steps;padding:6px 0 16px 52px;position:relative}.steps li:before{content:"0" counter(steps);color:var(--green);font-size:14px;position:absolute;top:10px;left:0}.steps h3{margin-bottom:8px;font-size:24px}.steps p{color:var(--muted)}.text-link{align-items:center;gap:12px;min-height:44px;font-weight:600;display:inline-flex}details{border-bottom:1px solid var(--line)}summary{min-height:56px;padding:16px 24px 16px 0;font-weight:600}details p{color:var(--muted);padding-bottom:8px}.site-footer{border-top:1px solid var(--line);margin-top:90px;padding-block:32px}.footer-top{justify-content:space-between;align-items:center;gap:20px;margin-bottom:24px;display:flex}.footer-brand{color:var(--ink);align-items:center;min-height:44px;font-family:Georgia,serif;font-size:26px;text-decoration:none;display:flex}.site-footer p{color:var(--muted);max-width:720px;font-size:14px}.fixture-banner{text-align:center;color:#633b08;background:#fff0cf;padding:14px 16px;font-size:14px}.state-page{padding-top:30px}.breadcrumb{align-items:center;gap:14px;margin-bottom:32px;font-size:14px;display:flex}.breadcrumb a{align-items:center;min-height:44px;display:flex}.verified{color:var(--muted);font-size:14px}.answer{border-left:3px solid var(--green);background:var(--tint);margin:28px 0 38px;padding:22px 24px}.answer p{margin:0;font-size:20px}.fields{grid-template-columns:1fr 1fr;gap:20px;display:grid}.fields label{margin-bottom:8px;font-size:15px;font-weight:600;display:block}.calculate{width:100%;margin-top:24px}.check{cursor:pointer;align-items:center;gap:12px;min-height:48px;margin-top:10px;display:flex}.check input{width:22px;height:22px;accent-color:var(--green);flex:none}fieldset{border:1px solid var(--line);margin:20px 0 0;padding:12px 18px}legend{font-weight:600}.result{background:var(--tint);margin-top:28px;padding:28px}.result .eyebrow{margin-bottom:4px}.total{letter-spacing:-.04em;font-family:Georgia,serif;font-size:54px;font-weight:500;line-height:1.2}.result dl>div{border-top:1px solid #b8c3b2;justify-content:space-between;gap:20px;padding:12px 0;display:flex}.result dd{white-space:nowrap;font-variant-numeric:tabular-nums;margin:0}.result .fine{margin-bottom:0}.error,.notice{color:#782510;background:#fff0df;border-left:3px solid #a22b13;margin-top:22px;padding:16px}.official{margin-top:-32px}.table-scroll{border-block:1px solid var(--line);max-width:100%;overflow-x:auto}table{border-collapse:collapse;text-align:left;width:100%;min-width:580px;font-size:15px}caption{text-align:left;color:var(--muted);padding:12px 0;font-size:13px}th,td{border-bottom:1px solid var(--line);vertical-align:top;padding:16px 12px}th{font-weight:600}thead{background:var(--tint)}td:nth-child(2){min-width:210px}td:last-child{min-width:150px}.sources{padding-left:20px}.sources li{margin-bottom:16px}.sources small{display:block}.sources a{overflow-wrap:anywhere;padding-block:5px;display:inline-block}.prose{padding-top:66px}.prose h1{max-width:650px}.prose section{margin-block:40px}.skip{z-index:10;background:#fff;padding:12px;position:absolute;top:-100px;left:16px}.skip:focus{top:12px}[hidden]{display:none!important}.figures>div{border-bottom:1px solid var(--line);padding:12px 0}.figures dd{margin:0}.example-total strong{font-variant-numeric:tabular-nums}@media (width<=760px){.wrap{width:calc(100% - 32px)}.site-header{flex-wrap:wrap;gap:12px;min-height:94px;padding-block:12px}.brand{max-width:280px}.site-header nav{gap:20px}.hero{grid-template-columns:1fr;gap:20px;padding-top:40px;padding-bottom:36px}.hero h1{max-width:540px;font-size:49px}.hero-art{max-width:520px;margin-inline:auto}.hero .lede{font-size:18px}.hero-copy{min-width:0}.content>section{padding-top:28px}section{margin-block:44px}.footer-top{flex-direction:column;align-items:flex-start;gap:10px}.fields{gap:18px}.prose{padding-top:40px}}@media (width<=420px){.site-header{display:block}.brand img{width:275px}.site-header nav{margin-top:4px}.hero h1{font-size:43px}.picker>div{flex-direction:column}.picker button{width:100%}.fields,.state-grid{grid-template-columns:1fr}.result{padding:20px}.state-page h1{font-size:39px}.total{font-size:48px}.desktop{display:none}}a{min-height:44px;display:inline-block}.sources a,.result dt a,th a{padding-block:9px}p>a{vertical-align:baseline}
