:root{color-scheme:light;--ink:#18372e;--muted:#53685e;--green:#176748;--line:#d9e2d9;--paper:#f5f7f0;--white:#fff;--gold:#eef3b0}
*{box-sizing:border-box}body{margin:0;background:var(--paper);color:var(--ink);font:17px/1.65 system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif}a{color:var(--green);text-underline-offset:4px}a:hover{text-decoration-thickness:2px}.wrap{max-width:1120px;margin:auto;padding:0 28px}header.wrap{display:flex;align-items:center;justify-content:space-between;gap:24px;padding-top:26px;padding-bottom:26px;border-bottom:1px solid var(--line)}.brand{font-size:20px;font-weight:750;letter-spacing:-.6px;text-decoration:none;white-space:nowrap}nav{display:flex;gap:24px;flex-wrap:wrap}nav a{font-size:14px;font-weight:600;text-decoration:none}.hero{padding:72px 0 44px;max-width:790px}.eyebrow{text-transform:uppercase;letter-spacing:1.8px;font-size:11px;font-weight:750;color:var(--green)}h1{font-size:clamp(38px,6vw,68px);letter-spacing:-2.5px;line-height:1.08;margin:16px 0 24px;font-weight:680}h2{font-size:28px;line-height:1.25;letter-spacing:-.7px;margin:10px 0 16px}h3{line-height:1.3;font-size:22px;margin:12px 0}.lede{font-size:20px;color:var(--muted);max-width:710px}.panel{border:1px solid var(--line);background:var(--white);border-radius:18px;padding:30px}.calculator{display:grid;grid-template-columns:.9fr 1.1fr;gap:44px;background:#e9f0e3}.calculator p{color:var(--muted)}form{display:grid;gap:16px}label{display:grid;gap:7px;font-weight:650;font-size:14px}.date-fields{display:grid;grid-template-columns:1fr 1fr;gap:14px}input,select{font:inherit;font-weight:400;min-width:0;width:100%;padding:13px 12px;border:1px solid #b9cbbb;border-radius:8px;background:white;color:var(--ink)}button{font:inherit;font-size:15px;font-weight:650;background:var(--green);color:white;border:0;border-radius:8px;padding:14px 18px;display:flex;justify-content:space-between;cursor:pointer}button:hover{background:#105637}button:focus-visible,a:focus-visible,input:focus-visible,select:focus-visible{outline:3px solid #dcaa36;outline-offset:4px}output{font-size:15px;min-height:26px;font-weight:650}.section{margin:52px 0}.section-title{display:flex;gap:24px;justify-content:space-between;align-items:end;margin-bottom:18px}.section-title a{font-size:14px;white-space:nowrap;padding-bottom:16px}.cards{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}.card{background:white;border:1px solid var(--line);border-radius:14px;padding:24px}.card h3{font-size:34px;letter-spacing:-1px}.card p{font-size:14px}.date-range{color:var(--muted)}.fine,.source{font-size:13px;color:var(--muted)}.guide{margin:40px 0}.guide li{margin:14px 0}.guide ol{padding-left:24px}.source{margin:30px 0}.prose{max-width:760px;margin:54px auto 70px}.prose h1{font-size:48px;letter-spacing:-1.6px}.prose h2{font-size:23px;margin-top:32px}.prose p{color:#374f43}.region-links{display:flex;gap:20px;flex-wrap:wrap}.year-grid{display:grid;grid-template-columns:1fr 1fr;gap:18px}.year-grid .panel{padding:22px}.table-scroll{overflow-x:auto}table{border-collapse:collapse;width:100%;font-size:14px}td,th{text-align:left;padding:12px 6px;border-bottom:1px solid var(--line);vertical-align:top}td:first-child{white-space:nowrap;font-variant-numeric:tabular-nums}th{font-size:12px;color:var(--muted)}footer.wrap{display:flex;justify-content:space-between;gap:28px;border-top:1px solid var(--line);margin-top:55px;padding-top:30px;padding-bottom:38px;font-size:13px;color:var(--muted)}footer p{margin:7px 0}footer nav{align-content:start}.skip{position:absolute;top:-100px;left:12px;background:white;padding:12px;z-index:2}.skip:focus{top:10px}.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}
@media(max-width:760px){.wrap{padding-left:20px;padding-right:20px}header.wrap{align-items:start;flex-direction:column;gap:15px}nav{gap:17px}.hero{padding-top:42px}h1{letter-spacing:-1.4px}.calculator,.year-grid{grid-template-columns:1fr;gap:18px}.calculator{padding:24px}.cards{grid-template-columns:1fr}.section-title{align-items:start;flex-direction:column;gap:0}.section-title a{padding-bottom:0}.section{margin:36px 0}.prose h1{font-size:38px}.prose{margin-top:38px}footer.wrap{flex-direction:column}.panel{padding:24px}}
@media(max-width:380px){.date-fields{grid-template-columns:1fr}nav{gap:12px}.wrap{padding-left:15px;padding-right:15px}}