:root {
  color-scheme: light;
  --ink: #14202b;
  --muted: #647180;
  --paper: #f7f8fb;
  --panel: #ffffff;
  --line: #d9e0e9;
  --deep: #12343b;
  --mint: #0c9b72;
  --lime: #d7ef5f;
  --amber: #f5a623;
  --rose: #d95757;
  --soft: #edf7f2;
  --cream: #fff8e6;
  --shadow: 0 18px 50px rgba(20, 32, 43, 0.11);
  font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
  scroll-padding-top: 88px;
}

body {
  margin: 0;
  background: var(--paper);
  color: var(--ink);
}

a {
  color: inherit;
}

button,
input,
select,
textarea {
  font: inherit;
}

.site-header {
  position: sticky;
  top: 0;
  z-index: 10;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 24px;
  min-height: 70px;
  padding: 12px clamp(18px, 5vw, 72px);
  background: rgba(255, 255, 255, 0.88);
  border-bottom: 1px solid rgba(217, 224, 233, 0.9);
  backdrop-filter: blur(18px);
}

.brand,
.nav,
.header-tools,
.header-action,
.hero-actions,
.footer {
  display: flex;
  align-items: center;
}

.brand {
  gap: 10px;
  color: var(--deep);
  font-weight: 900;
  text-decoration: none;
}

.brand-mark {
  display: grid;
  place-items: center;
  width: 38px;
  aspect-ratio: 1;
  border-radius: 8px;
  color: #fff;
  background: var(--deep);
  font-size: 0.82rem;
}

.nav {
  gap: clamp(16px, 3vw, 34px);
  color: var(--muted);
  font-size: 0.9rem;
  font-weight: 700;
}

.nav a {
  white-space: nowrap;
}

.nav a,
.header-action,
.primary-link,
.secondary-link {
  text-decoration: none;
}

.nav a:hover {
  color: var(--deep);
}

.header-tools {
  gap: 10px;
}

.language-select {
  width: auto;
  min-height: 44px;
  padding: 0 10px;
  border-color: var(--line);
  background: #fff;
  font-weight: 900;
}

.header-action,
.primary-link,
.quick-picks button,
.increment-actions button {
  justify-content: center;
  min-height: 44px;
  padding: 0 18px;
  border: 0;
  border-radius: 7px;
  color: #fff;
  background: var(--mint);
  font-weight: 900;
  cursor: pointer;
}

.header-action:hover,
.primary-link:hover {
  background: #087f5f;
}

.hero {
  display: grid;
  grid-template-columns: minmax(0, 0.86fr) minmax(390px, 0.74fr);
  gap: clamp(28px, 5vw, 72px);
  align-items: start;
  min-height: calc(100svh - 70px);
  padding: clamp(42px, 6vw, 76px) clamp(18px, 5vw, 72px) clamp(42px, 6vw, 76px);
  background:
    radial-gradient(circle at 12% 0%, rgba(215, 239, 95, 0.22), transparent 34%),
    linear-gradient(180deg, #ffffff 0%, #f7f8fb 100%);
  color: var(--ink);
}

.hero,
.tax-section,
.examples-section,
.content-section,
.resources-section,
.thanks-section,
.sources,
#salary-form {
  scroll-margin-top: 88px;
}

.hero-content {
  width: min(700px, 100%);
  padding-top: clamp(8px, 2vw, 24px);
}

.eyebrow {
  margin: 0 0 12px;
  color: var(--mint);
  font-size: 0.78rem;
  font-weight: 950;
  letter-spacing: 0;
  text-transform: uppercase;
}

.hero h1,
.hero h2,
.section-heading h2,
.content-section h2,
.sources h2 {
  margin: 0;
  line-height: 1.02;
  letter-spacing: 0;
}

.hero h1 {
  max-width: 760px;
  font-size: clamp(3rem, 7vw, 6rem);
}

.hero-copy {
  max-width: 650px;
  margin: 22px 0 24px;
  color: var(--muted);
  font-size: clamp(1.05rem, 2vw, 1.28rem);
  line-height: 1.65;
}

.hero-actions {
  flex-wrap: wrap;
  gap: 12px;
}

.primary-link,
.secondary-link {
  display: inline-flex;
  align-items: center;
  min-height: 48px;
  padding: 0 20px;
  border-radius: 8px;
  font-weight: 900;
}

.secondary-link {
  border: 1px solid var(--line);
  color: var(--deep);
  background: #fff;
}

.secondary-link:hover {
  border-color: var(--mint);
  color: var(--mint);
}

.hero-metrics {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 10px;
  margin-top: clamp(28px, 5vw, 52px);
}

.hero-metrics div {
  min-height: 112px;
  padding: 16px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #fff;
  box-shadow: 0 10px 28px rgba(20, 32, 43, 0.06);
}

.hero-metrics strong,
.hero-metrics span {
  display: block;
}

.hero-metrics strong {
  color: var(--deep);
  font-size: 0.98rem;
}

.hero-metrics span {
  margin-top: 8px;
  color: var(--muted);
  font-size: 0.88rem;
  line-height: 1.45;
}

.calculator {
  position: sticky;
  top: 92px;
  display: grid;
  gap: 16px;
  padding: clamp(18px, 2.4vw, 26px);
  background: #fff;
  border: 1px solid rgba(217, 224, 233, 0.95);
  border-radius: 8px;
  color: var(--ink);
  box-shadow: var(--shadow);
}

.form-topline {
  display: flex;
  align-items: start;
  justify-content: space-between;
  gap: 20px;
}

.form-topline h2 {
  font-size: clamp(1.4rem, 3vw, 2.25rem);
}

.net-pay {
  color: var(--mint);
  font-size: clamp(2rem, 4vw, 3.15rem);
  font-weight: 950;
  line-height: 1;
  white-space: nowrap;
}

.field-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 12px;
}

.input-guide {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 8px;
  padding: 12px;
  border: 1px solid #dce9e4;
  border-radius: 8px;
  background: #f2faf6;
}

.input-guide span {
  color: var(--deep);
  font-size: 0.82rem;
  font-weight: 800;
  line-height: 1.45;
}

label {
  display: grid;
  gap: 7px;
  color: var(--muted);
  font-size: 0.84rem;
  font-weight: 850;
}

.label-row {
  position: relative;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 8px;
}

.label-text {
  min-width: 0;
}

.help-tip {
  position: relative;
  display: inline-grid;
  flex: 0 0 auto;
  place-items: center;
  width: 20px;
  aspect-ratio: 1;
  min-height: 20px;
  padding: 0;
  border: 1px solid #c7d3df;
  border-radius: 999px;
  color: var(--deep);
  background: #fff;
  font-size: 0.72rem;
  font-weight: 950;
  line-height: 1;
  cursor: help;
}

.help-tip::after {
  position: absolute;
  right: 0;
  bottom: calc(100% + 9px);
  z-index: 20;
  width: min(270px, 70vw);
  padding: 10px 12px;
  border-radius: 8px;
  background: var(--deep);
  color: #fff;
  box-shadow: 0 14px 34px rgba(20, 32, 43, 0.24);
  content: attr(data-tip);
  font-size: 0.8rem;
  font-weight: 750;
  line-height: 1.45;
  opacity: 0;
  pointer-events: none;
  text-transform: none;
  transform: translateY(4px);
  transition: opacity 140ms ease, transform 140ms ease;
}

.help-tip::before {
  position: absolute;
  right: 6px;
  bottom: calc(100% + 3px);
  z-index: 21;
  width: 10px;
  aspect-ratio: 1;
  background: var(--deep);
  content: "";
  opacity: 0;
  pointer-events: none;
  transform: rotate(45deg) translateY(4px);
  transition: opacity 140ms ease, transform 140ms ease;
}

.help-tip:hover,
.help-tip:focus,
.help-tip:focus-visible {
  border-color: var(--mint);
  color: var(--mint);
}

.help-tip:hover::after,
.help-tip:focus::after,
.help-tip:focus-visible::after {
  opacity: 1;
  transform: translateY(0);
}

.help-tip:hover::before,
.help-tip:focus::before,
.help-tip:focus-visible::before {
  opacity: 1;
  transform: rotate(45deg) translateY(0);
}

.help-tip:focus-visible::before {
  transform: rotate(45deg) translateY(0);
}

input,
select {
  width: 100%;
  min-height: 46px;
  padding: 0 12px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #fff;
  color: var(--ink);
  box-shadow: inset 0 1px 0 rgba(20, 32, 43, 0.03);
}

input:focus,
select:focus,
button:focus-visible,
a:focus-visible {
  outline: 3px solid rgba(215, 239, 95, 0.74);
  outline-offset: 2px;
}

.quick-picks {
  display: flex;
  flex-wrap: wrap;
  gap: 8px;
}

.quick-picks button {
  min-height: 38px;
  padding: 0 14px;
  background: #e9f4ef;
  color: var(--deep);
}

.quick-picks button:hover {
  background: #d7efe5;
}

.summary-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 10px;
}

.summary-grid div {
  min-height: 92px;
  padding: 16px;
  border-radius: 8px;
  background: var(--soft);
}

.summary-grid span,
.deduction-list span,
.deduction-panel-heading span {
  display: block;
  color: var(--muted);
  font-size: 0.8rem;
  font-weight: 900;
  text-transform: uppercase;
}

.summary-grid strong {
  display: block;
  margin-top: 8px;
  font-size: 1.32rem;
}

.deduction-panel {
  display: grid;
  gap: 12px;
  padding: 14px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #fbfcfd;
}

.deduction-panel-heading p {
  margin: 4px 0 0;
  color: var(--muted);
  font-size: 0.88rem;
  line-height: 1.45;
}

.deduction-list {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 8px;
}

.deduction-list div {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 12px;
  min-height: 44px;
  padding: 10px 12px;
  border: 1px solid #eef2f6;
  border-radius: 8px;
  background: #fff;
}

.deduction-list strong {
  color: var(--deep);
  white-space: nowrap;
}

.examples-section,
.tax-section,
.content-section,
.resources-section,
.thanks-section,
.sources {
  padding: clamp(56px, 7vw, 92px) clamp(18px, 5vw, 72px);
}

.tax-section {
  display: grid;
  grid-template-columns: minmax(0, 0.7fr) minmax(440px, 1fr);
  gap: clamp(28px, 5vw, 70px);
  align-items: start;
  background: #fff;
}

.tax-intro {
  position: sticky;
  top: 94px;
}

.tax-intro h2 {
  margin: 0;
  color: var(--deep);
  font-size: clamp(2rem, 4.4vw, 3.75rem);
  line-height: 1.04;
}

.tax-intro > p:not(.eyebrow) {
  color: var(--muted);
  font-size: 1.05rem;
  line-height: 1.7;
}

.tax-guidance {
  display: grid;
  gap: 10px;
  margin-top: 24px;
}

.tax-guidance div {
  padding: 16px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #f9fafc;
}

.tax-guidance strong,
.tax-guidance span {
  display: block;
}

.tax-guidance strong {
  color: var(--deep);
}

.tax-guidance span {
  margin-top: 6px;
  color: var(--muted);
  font-size: 0.92rem;
  line-height: 1.5;
}

.tax-planner {
  display: grid;
  gap: 16px;
  padding: clamp(18px, 3vw, 28px);
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #f9fafc;
  box-shadow: 0 12px 34px rgba(16, 35, 47, 0.06);
}

.planner-topline {
  display: flex;
  align-items: start;
  justify-content: space-between;
  gap: 18px;
}

.planner-topline output {
  display: block;
  color: var(--mint);
  font-size: clamp(2rem, 4vw, 3rem);
  font-weight: 950;
  line-height: 1;
}

.planner-topline button {
  min-height: 42px;
  padding: 0 14px;
  border: 0;
  border-radius: 7px;
  background: var(--deep);
  color: #fff;
  font-weight: 900;
  cursor: pointer;
}

.planner-topline button:hover {
  background: #0d2930;
}

.tax-snapshot {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 10px;
}

.tax-result-panel {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 10px;
}

.tax-snapshot div,
.tax-result-panel div {
  min-height: 96px;
  padding: 14px;
  border: 1px solid #e5ebf1;
  border-radius: 8px;
  background: #fff;
}

.tax-snapshot span,
.tax-result-panel span {
  display: block;
  color: var(--muted);
  font-size: 0.76rem;
  font-weight: 900;
  text-transform: uppercase;
}

.tax-snapshot strong,
.tax-result-panel strong {
  display: block;
  margin-top: 8px;
  color: var(--deep);
  font-size: clamp(1.2rem, 2.5vw, 1.65rem);
  line-height: 1.1;
}

.tax-result-panel div:first-child {
  background: var(--soft);
}

.tax-input-row,
.relief-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 12px;
}

.claim-checklist {
  padding: 16px;
  border: 1px solid #dce9e4;
  border-radius: 8px;
  background: #f2faf6;
}

.claim-checklist h3 {
  margin: 0 0 10px;
  color: var(--deep);
  font-size: 1rem;
}

.claim-checklist ul {
  margin: 0;
  padding-left: 20px;
}

.claim-checklist li {
  color: var(--muted);
  font-size: 0.9rem;
  line-height: 1.58;
}

.claim-checklist li + li {
  margin-top: 7px;
}

.claim-checklist strong {
  color: var(--deep);
}

.tax-income-mode {
  grid-column: 1 / -1;
  min-width: 0;
  margin: 0;
  padding: 14px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #fff;
}

.tax-income-mode legend {
  padding: 0 6px;
  color: var(--muted);
  font-size: 0.78rem;
  font-weight: 950;
  text-transform: uppercase;
}

.income-mode-options {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 10px;
}

.income-mode-options label {
  display: flex;
  align-items: center;
  gap: 10px;
  min-height: 48px;
  padding: 10px 12px;
  border: 1px solid #e5ebf1;
  border-radius: 8px;
  background: #f9fafc;
  color: var(--deep);
  cursor: pointer;
}

.income-mode-options input {
  width: 18px;
  min-height: 18px;
  accent-color: var(--mint);
}

.income-mode-options span {
  font-size: 0.9rem;
  line-height: 1.3;
}

.tax-input-row input:disabled {
  color: #7d8996;
  background: #eef2f6;
  cursor: not-allowed;
}

.field-note {
  display: block;
  margin-top: 8px;
  color: var(--muted);
  font-size: 0.78rem;
  font-weight: 750;
  line-height: 1.45;
}

.field-note.is-warning {
  color: #8a5200;
}

.relief-item {
  display: grid;
  grid-template-columns: minmax(0, 1fr) 116px;
  gap: 12px;
  align-items: start;
  min-height: 178px;
  padding: 14px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #fff;
}

.relief-item.is-over-limit {
  border-color: #e3a331;
  background: #fffaf0;
}

.relief-item strong,
.relief-item em,
.relief-note,
.cap-status {
  display: block;
}

.relief-item strong {
  color: var(--deep);
  font-size: 0.96rem;
}

.relief-item em {
  margin-top: 6px;
  color: var(--muted);
  font-size: 0.82rem;
  font-style: normal;
  line-height: 1.42;
}

.relief-item select {
  width: 116px;
  min-height: 42px;
  padding: 8px 10px;
  border: 1px solid #d8e0e8;
  border-radius: 8px;
  background: #fff;
  color: var(--deep);
  font: inherit;
  font-size: 0.76rem;
  font-weight: 850;
}

.relief-note {
  margin-top: 9px;
  color: #485866;
  font-size: 0.78rem;
  font-weight: 750;
  line-height: 1.5;
}

.cap-status {
  grid-column: 1 / -1;
  margin-top: -2px;
  padding: 9px 10px;
  border-radius: 7px;
  background: #eef7f3;
  color: var(--deep);
  font-size: 0.78rem;
  font-weight: 850;
  line-height: 1.45;
}

.relief-item.is-over-limit .cap-status {
  background: #fff1cf;
  color: #7b4b00;
}

.priority-panel {
  padding: 16px;
  border: 1px solid #eadfae;
  border-radius: 8px;
  background: var(--cream);
}

.priority-panel h3 {
  margin: 0 0 10px;
  color: var(--deep);
}

.next-action-card {
  margin-bottom: 14px;
  padding: 14px;
  border: 1px solid #cfe1dc;
  border-radius: 8px;
  background: #fff;
}

.next-action-card:empty {
  display: none;
}

.next-action-card span {
  display: block;
  margin-bottom: 5px;
  color: var(--muted);
  font-size: 0.74rem;
  font-weight: 950;
  letter-spacing: 0.04em;
  text-transform: uppercase;
}

.next-action-card strong {
  display: block;
  color: var(--deep);
  font-size: 1rem;
}

.next-action-card p {
  margin: 7px 0 0;
  color: #485866;
  font-size: 0.88rem;
  font-weight: 750;
  line-height: 1.5;
}

.priority-panel ol {
  margin: 0;
  padding-left: 22px;
}

.priority-panel li {
  color: var(--deep);
  font-weight: 850;
  line-height: 1.55;
}

.priority-panel li + li {
  margin-top: 8px;
}

.smart-suggestion {
  margin-top: 14px;
  padding: 14px;
  border: 1px solid #dce9e4;
  border-radius: 8px;
  background: #fff;
  color: var(--deep);
  font-size: 0.92rem;
  font-weight: 800;
  line-height: 1.58;
}

.smart-suggestion strong {
  color: var(--mint);
}

.smart-advice-list {
  margin-top: 14px;
  padding: 14px;
  border: 1px solid #d7e5ee;
  border-radius: 8px;
  background: #fff;
}

.smart-advice-list:empty {
  display: none;
}

.smart-advice-list h4 {
  margin: 0 0 8px;
  color: var(--deep);
}

.smart-advice-list ul {
  margin: 0;
  padding-left: 19px;
}

.smart-advice-list li {
  color: #485866;
  font-size: 0.9rem;
  font-weight: 750;
  line-height: 1.55;
}

.smart-advice-list li + li {
  margin-top: 7px;
}

.priority-panel p {
  margin: 12px 0 0;
  color: var(--muted);
  font-size: 0.9rem;
  line-height: 1.55;
}

.section-heading {
  max-width: 820px;
  margin-bottom: 28px;
}

.section-heading.compact {
  max-width: 920px;
}

.section-heading h2,
.content-section h2,
.thanks-section h1,
.sources h2 {
  font-size: clamp(2rem, 4.4vw, 3.8rem);
}

.section-heading p:not(.eyebrow),
.content-section p,
.resources-section p,
.thanks-section p,
.sources li,
.comparison-insight {
  color: var(--muted);
  line-height: 1.68;
}

.thanks-section {
  display: grid;
  align-content: center;
  min-height: calc(100svh - 70px);
  background:
    radial-gradient(circle at 12% 0%, rgba(215, 239, 95, 0.22), transparent 34%),
    linear-gradient(180deg, #ffffff 0%, #f7f8fb 100%);
}

.thanks-section h1 {
  max-width: 760px;
  margin: 0;
  color: var(--deep);
  line-height: 1.04;
}

.thanks-section p {
  max-width: 640px;
  margin: 18px 0 24px;
  font-size: 1.05rem;
}

.guide-hero {
  padding: clamp(52px, 7vw, 96px) clamp(18px, 5vw, 72px);
  background:
    radial-gradient(circle at 12% 0%, rgba(215, 239, 95, 0.18), transparent 34%),
    linear-gradient(180deg, #ffffff 0%, #f7f8fb 100%);
}

.guide-hero h1 {
  max-width: 940px;
  margin: 0;
  color: var(--deep);
  font-size: clamp(2.45rem, 6vw, 5rem);
  line-height: 1.03;
}

.guide-hero p:not(.eyebrow) {
  max-width: 760px;
  color: var(--muted);
  font-size: clamp(1.02rem, 2vw, 1.22rem);
  line-height: 1.7;
}

.guide-layout {
  display: grid;
  grid-template-columns: minmax(0, 0.78fr) minmax(300px, 0.32fr);
  gap: clamp(28px, 6vw, 76px);
  padding: clamp(48px, 7vw, 86px) clamp(18px, 5vw, 72px);
  background: #fff;
}

.guide-article {
  max-width: 860px;
}

.guide-article h2 {
  margin: 34px 0 12px;
  color: var(--deep);
  font-size: clamp(1.6rem, 3vw, 2.5rem);
  line-height: 1.12;
}

.guide-article h2:first-child {
  margin-top: 0;
}

.guide-article p,
.guide-article li {
  color: var(--muted);
  line-height: 1.75;
}

.guide-article a {
  color: var(--deep);
  font-weight: 900;
}

.estimate-table {
  width: 100%;
  border-collapse: collapse;
  margin: 18px 0;
  overflow: hidden;
  border: 1px solid var(--line);
  border-radius: 8px;
}

.estimate-table th,
.estimate-table td {
  padding: 14px 12px;
  border-bottom: 1px solid var(--line);
  text-align: left;
}

.estimate-table th {
  background: var(--soft);
  color: var(--deep);
  font-size: 0.78rem;
  text-transform: uppercase;
}

.estimate-table td:last-child {
  color: var(--deep);
  font-weight: 900;
  text-align: right;
}

.guide-callout,
.guide-sidebar {
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #f9fafc;
}

.guide-callout {
  margin: 24px 0;
  padding: 18px;
}

.guide-callout strong {
  color: var(--deep);
}

.guide-sidebar {
  position: sticky;
  top: 94px;
  display: grid;
  gap: 12px;
  align-self: start;
  padding: 18px;
}

.guide-sidebar h2 {
  margin: 0;
  color: var(--deep);
  font-size: 1.25rem;
}

.guide-sidebar p {
  margin: 0;
  color: var(--muted);
  line-height: 1.6;
}

.guide-sidebar .primary-link {
  width: 100%;
}

.reason-grid {
  display: grid;
  gap: 16px;
}

.reason-grid article {
  min-height: 170px;
  padding: 22px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: var(--panel);
  box-shadow: 0 12px 34px rgba(16, 35, 47, 0.06);
}

.reason-grid h3 {
  margin: 0;
  font-size: 1.2rem;
}

.comparison-tool {
  display: grid;
  gap: 20px;
  padding: clamp(18px, 3vw, 28px);
  border: 1px solid var(--line);
  border-radius: 8px;
  background: var(--panel);
  box-shadow: 0 12px 34px rgba(16, 35, 47, 0.06);
}

.comparison-controls {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 16px;
}

.comparison-control {
  display: grid;
  gap: 10px;
  padding: 16px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #f9fafc;
}

.increment-actions {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 8px;
}

.increment-actions span {
  color: var(--muted);
  font-size: 0.82rem;
  font-weight: 900;
  text-transform: uppercase;
}

.increment-actions button {
  min-height: 36px;
  padding: 0 12px;
  background: #e9f4ef;
  color: var(--deep);
}

.increment-actions button:hover {
  background: #d7efe5;
}

.comparison-summary {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 12px;
}

.comparison-summary div {
  min-height: 104px;
  padding: 18px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: var(--soft);
}

.comparison-summary div:nth-child(2) {
  background: var(--deep);
  color: #fff;
}

.comparison-summary span {
  display: block;
  color: var(--muted);
  font-size: 0.78rem;
  font-weight: 900;
  text-transform: uppercase;
}

.comparison-summary div:nth-child(2) span {
  color: rgba(255, 255, 255, 0.68);
}

.comparison-summary strong {
  display: block;
  margin-top: 10px;
  color: var(--deep);
  font-size: clamp(1.45rem, 3vw, 2.2rem);
  line-height: 1;
}

.comparison-summary div:nth-child(2) strong {
  color: #fff;
}

input[type="range"] {
  min-height: 28px;
  padding: 0;
  accent-color: var(--mint);
  cursor: pointer;
}

.comparison-table-wrap {
  overflow-x: auto;
}

.comparison-table {
  width: 100%;
  min-width: 640px;
  border-collapse: collapse;
}

.comparison-table th,
.comparison-table td {
  padding: 15px 12px;
  border-bottom: 1px solid var(--line);
  text-align: right;
  vertical-align: middle;
}

.comparison-table th:first-child,
.comparison-table td:first-child {
  text-align: left;
}

.comparison-table th {
  color: var(--muted);
  font-size: 0.78rem;
  text-transform: uppercase;
}

.comparison-table td {
  font-weight: 850;
}

.comparison-table td:first-child {
  width: 34%;
}

.comparison-table .net-row td {
  background: var(--soft);
  color: var(--deep);
  font-size: 1.08rem;
}

.comparison-table .rate-row td {
  background: var(--cream);
  color: var(--deep);
}

.comparison-table .positive {
  color: var(--mint);
}

.comparison-table .negative {
  color: var(--rose);
}

.comparison-insight {
  margin: 0;
  padding: 16px;
  border-radius: 8px;
  background: var(--cream);
  color: var(--deep);
  font-weight: 850;
}

.content-section {
  display: grid;
  grid-template-columns: minmax(0, 0.75fr) minmax(320px, 1.25fr);
  gap: clamp(32px, 6vw, 78px);
  background: var(--deep);
  color: #fff;
}

.content-section .eyebrow {
  color: var(--lime);
}

.content-section p {
  color: rgba(255, 255, 255, 0.72);
}

.reason-grid {
  grid-template-columns: repeat(4, minmax(0, 1fr));
}

.reason-grid article {
  background: rgba(255, 255, 255, 0.09);
  border-color: rgba(255, 255, 255, 0.16);
  box-shadow: none;
}

.resources-section {
  background: #fff;
}

.resources-section .section-heading p:not(.eyebrow) {
  max-width: 760px;
  margin: 16px 0 0;
}

.resource-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 14px;
}

.resource-card {
  display: grid;
  align-content: start;
  min-height: 232px;
  padding: 22px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #f9fafc;
  color: inherit;
  text-decoration: none;
  box-shadow: 0 12px 34px rgba(16, 35, 47, 0.05);
}

.resource-card:hover {
  border-color: var(--mint);
  transform: translateY(-2px);
}

.resource-card span {
  display: inline-flex;
  width: fit-content;
  min-height: 28px;
  align-items: center;
  padding: 0 9px;
  border-radius: 6px;
  background: var(--deep);
  color: #fff;
  font-size: 0.78rem;
  font-weight: 950;
}

.resource-card h3 {
  margin: 18px 0 8px;
  color: var(--deep);
  font-size: 1.22rem;
}

.resource-card p {
  margin: 0;
}

.contact-panel {
  display: grid;
  grid-template-columns: minmax(0, 0.9fr) minmax(320px, 1.1fr);
  gap: 24px;
  align-items: start;
  margin-top: 18px;
  padding: clamp(20px, 3vw, 28px);
  border: 1px solid rgba(12, 155, 114, 0.26);
  border-radius: 8px;
  background: var(--soft);
}

.contact-panel h3 {
  margin: 0;
  color: var(--deep);
  font-size: clamp(1.35rem, 2.5vw, 2rem);
}

.contact-panel p:not(.eyebrow) {
  max-width: 760px;
  margin: 8px 0 0;
}

.contact-form {
  display: grid;
  gap: 12px;
  padding: 18px;
  border: 1px solid rgba(217, 224, 233, 0.9);
  border-radius: 8px;
  background: #fff;
}

.contact-form label {
  display: grid;
  gap: 8px;
  color: var(--deep);
  font-size: 0.84rem;
  font-weight: 900;
}

.contact-form input,
.contact-form textarea {
  width: 100%;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #fff;
}

.contact-form input {
  min-height: 46px;
  padding: 0 12px;
}

.contact-form textarea {
  min-height: 118px;
  padding: 12px;
  resize: vertical;
}

.contact-form button {
  justify-self: start;
  min-height: 44px;
  padding: 0 18px;
  border: 0;
  border-radius: 7px;
  color: #fff;
  background: var(--mint);
  font-weight: 900;
  cursor: pointer;
}

.contact-form button:hover {
  background: #087f5f;
}

.hidden-field {
  display: none;
}

.contact-privacy {
  margin: 0;
  font-size: 0.9rem;
}

.sources {
  display: grid;
  grid-template-columns: minmax(0, 0.85fr) minmax(320px, 1.15fr);
  gap: clamp(28px, 6vw, 78px);
  border-top: 1px solid var(--line);
  background: #fff;
}

.sources ul {
  margin: 0;
  padding-left: 20px;
}

.sources li + li {
  margin-top: 10px;
}

.source-links {
  grid-column: 2;
  display: flex;
  flex-wrap: wrap;
  gap: 10px;
}

.source-links a {
  display: inline-flex;
  align-items: center;
  min-height: 40px;
  padding: 0 14px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: var(--panel);
  color: var(--deep);
  font-weight: 900;
  text-decoration: none;
}

.source-links a:hover {
  border-color: var(--mint);
  color: var(--mint);
}

.footer {
  justify-content: space-between;
  gap: 24px;
  padding: 28px clamp(18px, 5vw, 72px);
  color: var(--muted);
  border-top: 1px solid var(--line);
  background: #fff;
}

.footer span:first-child {
  color: var(--ink);
  font-weight: 950;
}

.build-stamp {
  color: var(--deep);
  font-size: 0.82rem;
  font-weight: 900;
}

@media (max-width: 1060px) {
  .hero,
  .tax-section,
  .content-section,
  .contact-panel,
  .guide-layout,
  .sources {
    grid-template-columns: 1fr;
  }

  .source-links {
    grid-column: auto;
  }

  .hero {
    min-height: auto;
  }

  .calculator {
    position: static;
  }

  .tax-intro {
    position: static;
  }

  .guide-sidebar {
    position: static;
  }

  .reason-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  .resource-grid {
    grid-template-columns: 1fr;
  }

}

@media (max-width: 900px) {
  .nav {
    display: none;
  }

  .hero {
    padding-top: 34px;
  }

  .hero-content {
    padding-top: 0;
  }

  .hero h1 {
    font-size: clamp(2.55rem, 10vw, 4.35rem);
  }

  .hero-copy {
    margin-bottom: 18px;
  }

  .hero-metrics {
    display: none;
  }
}

@media (max-width: 760px) {
  .site-header {
    min-height: 64px;
  }

  .brand span:last-child {
    display: none;
  }

  .hero h1 {
    font-size: clamp(2.45rem, 13vw, 4rem);
  }

  .form-topline,
  .footer {
    display: grid;
  }

  .field-grid,
  .input-guide,
  .summary-grid,
  .deduction-list,
  .tax-snapshot,
  .tax-result-panel,
  .tax-input-row,
  .income-mode-options,
  .relief-grid,
  .comparison-controls,
  .comparison-summary,
  .reason-grid,
  .hero-metrics {
    grid-template-columns: 1fr;
  }

  .net-pay {
    white-space: normal;
  }

  .planner-topline,
  .relief-item {
    grid-template-columns: 1fr;
  }

  .planner-topline {
    display: grid;
  }

  .relief-item {
    min-height: auto;
  }

  .relief-item select {
    width: 100%;
  }
}