:root[data-theme="light"]{color-scheme:light}:root[data-theme="dark"]{color-scheme:dark}
.themebtn{display:inline-grid;place-items:center;width:40px;height:40px;border-radius:999px;border:1px solid var(--line);background:var(--surface);color:var(--ink);cursor:pointer;padding:0;flex:none}
.themebtn:hover{border-color:var(--accent);color:var(--accent)}
.themebtn:focus-visible{outline:2px solid var(--accent);outline-offset:2px}
.themebtn .i-sun{display:none}
:root[data-theme="dark"] .themebtn .i-sun{display:block}:root[data-theme="dark"] .themebtn .i-moon{display:none}
:root[data-theme="dark"] .themebtn .i-sun{display:block}:root[data-theme="dark"] .themebtn .i-moon{display:none}
/* ===== "receipt" theme: warm paper, ink text, green saved for results and actions ===== */
:root{--bg:#f5f2ea;--surface:#fffdf8;--sunk:#efebe1;--ink:#1c1f1b;--muted:#5c6058;--line:#e1dbcd;--rule:#cfc8b6;
  --accent:#17694e;--accent-ink:#ffffff;--accent-soft:#e0eee6;--info:#2c5a8a;--info-soft:#e3ebf5}
:root[data-theme="dark"]{--bg:#121411;--surface:#1a1c18;--sunk:#21241f;--ink:#ecebe4;--muted:#a4a89d;--line:#30332d;--rule:#3d4139;
  --accent:#5fc49f;--accent-ink:#0b1410;--accent-soft:#1b3228;--info:#8fb5e3;--info-soft:#1b2a3d}
:root[data-theme="dark"]{--bg:#121411;--surface:#1a1c18;--sunk:#21241f;--ink:#ecebe4;--muted:#a4a89d;--line:#30332d;--rule:#3d4139;
  --accent:#5fc49f;--accent-ink:#0b1410;--accent-soft:#1b3228;--info:#8fb5e3;--info-soft:#1b2a3d}
.seg input:checked+label{background:var(--ink);color:var(--surface)}
.seg{border-color:var(--rule)}
.check input{accent-color:var(--ink)}
.tabs button{border-color:var(--rule)}
.tabs button[aria-selected="true"]{background:var(--surface);color:var(--ink);border-color:var(--ink);box-shadow:inset 0 -3px 0 var(--accent)}
.tabs button[aria-selected="true"] small{color:var(--muted);opacity:1}
.summary{border-top:3px solid var(--ink)}
.summary::before{content:"✓ Rules checked Nov 2, 2026";font:500 10.5px var(--f-mono);letter-spacing:.07em;text-transform:uppercase;color:var(--accent);border:1px solid currentColor;border-radius:4px;padding:2px 7px;align-self:flex-start}
.tot b{color:var(--ink)}
details.math{background:var(--sunk)}
.mathin td{border-bottom:1px dashed var(--rule)}
.mathin tr.total td{border-top:3px double var(--ink);border-bottom:0}
input[type=number],select{border-color:var(--rule)}
/* federal / state badges */
.sb{display:inline-flex;align-items:center;gap:6px;font:600 10.5px/1.6 var(--f-mono);letter-spacing:.08em;text-transform:uppercase;border-radius:999px;padding:2px 10px 2px 8px;width:max-content;white-space:nowrap}
.sb::before{content:"";width:7px;height:7px;border-radius:50%;background:currentColor;flex:none}
.sb-fed{color:var(--info);background:var(--info-soft)}
.sb-state{color:var(--accent);background:var(--accent-soft)}
.sb-both{color:var(--ink);background:var(--sunk);border:1px solid var(--line)}
.sb-both::before{background:linear-gradient(90deg,var(--info) 50%,var(--accent) 50%)}
.sb-d{font-size:12.5px;color:var(--muted)}
.pscope{display:flex;align-items:center;gap:10px;flex-wrap:wrap;margin:0 0 2px}
.mhead{display:flex;flex-direction:column;gap:4px;padding:6px 10px 8px;border-bottom:1px solid var(--line);margin-bottom:4px}
/* ===== shared site chrome: menu, citation popovers, phone results bar ===== */
body{margin:0}
[hidden]{display:none!important}
.site{position:relative;flex-direction:row!important;align-items:center!important;flex-wrap:nowrap!important}
.site-r{display:flex;align-items:center;gap:6px;min-width:0}
.site .navlinks a.qk{color:var(--ink);font-weight:600}
.site .navlinks a.xt{border-left:1px solid var(--line);border-radius:0;padding-left:12px;margin-left:2px}
.site .navlinks a.xt~a.xt{border-left:0;padding-left:10px;margin-left:0}
@media (max-width:1180px){.site .navlinks a.xt{display:none}}
.site .navlinks{-webkit-mask-image:none!important;mask-image:none!important;overflow:visible;width:auto!important;margin:0!important}
.navbtn{display:inline-flex;align-items:center;gap:8px;font:600 14px var(--f-body);padding:8px 14px;border:1px solid var(--line);border-radius:999px;background:var(--surface);color:var(--ink);cursor:pointer;min-height:40px;white-space:nowrap}
.navbtn svg{transition:transform .15s ease}
.navbtn:hover,.navbtn[aria-expanded="true"]{border-color:var(--accent);color:var(--accent)}
.navbtn[aria-expanded="true"] svg{transform:rotate(180deg)}
.mega{display:none;position:absolute;top:calc(100% + 10px);right:0;z-index:60;width:min(820px,calc(100vw - 32px));background:var(--surface);border:1px solid var(--line);border-radius:16px;box-shadow:0 24px 56px -18px rgba(0,0,0,.45)}
.mega::before{content:"";position:absolute;top:-7px;right:52px;width:12px;height:12px;background:var(--surface);border-left:1px solid var(--line);border-top:1px solid var(--line);transform:rotate(45deg)}
.site.open .mega{display:block;animation:megaIn .14s ease-out}
@keyframes megaIn{from{opacity:0;transform:translateY(-4px)}to{opacity:1;transform:none}}
.mcols{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:0;padding:10px}
.mcol{display:flex;flex-direction:column;gap:6px;padding:6px;border-left:1px solid var(--line)}
.mcol:first-child{border-left:0}
.ngroup{display:flex;flex-direction:column}
.ngroup+.ngroup{margin-top:10px}
.ngroup h4{font:600 11px var(--f-mono);letter-spacing:.08em;text-transform:uppercase;color:var(--muted);margin:6px 10px 4px}
.ngroup a{display:block;padding:7px 10px;border-radius:9px;color:var(--ink);text-decoration:none;font-weight:600;font-size:14.5px;line-height:1.3}
.ngroup a small{display:block;font:400 12.5px var(--f-body);color:var(--muted);margin-top:2px}
.ngroup a[aria-current="page"]{background:var(--accent-soft);color:var(--accent)}
.ngroup a:hover{background:var(--sunk)}
.ngroup a:focus-visible,.mega-foot a:focus-visible{outline:2px solid var(--accent);outline-offset:-2px}
.mega-foot{display:flex;align-items:center;justify-content:space-between;gap:10px 16px;flex-wrap:wrap;padding:12px 16px;border-top:1px solid var(--line);background:var(--sunk);border-radius:0 0 16px 16px}
.mstart{display:flex;flex-direction:column;text-decoration:none;color:var(--ink);font-size:13.5px;line-height:1.35}
.mstart span{color:var(--accent);font-weight:600}
.mstart:hover span{text-decoration:underline}
.mlinks{display:flex;flex-wrap:wrap;gap:2px 4px}
.mlinks a{padding:6px 9px;border-radius:8px;color:var(--muted);font-size:13.5px;font-weight:500;text-decoration:none}
.mlinks a:hover{background:var(--surface);color:var(--ink)}
.mlinks a[aria-current="page"]{color:var(--accent)}
@media (prefers-reduced-motion:reduce){.site.open .mega{animation:none}}
@media (max-width:800px){
  .site .navlinks{display:none!important}
  .mega{left:0;right:0;width:auto;max-height:calc(100vh - 100px);overflow:auto}
  .mega::before{right:44px}
  .mcols{grid-template-columns:minmax(0,1fr);padding:6px}
  .mcol{border-left:0;padding:0 6px}
  .mcol+.mcol{border-top:1px solid var(--line);padding-top:8px;margin-top:4px}
}
/* citation chips + popover */
a.cite{display:inline-flex;align-items:center;gap:4px;font:500 11.5px/1.5 var(--f-mono);color:var(--accent);background:var(--accent-soft);border-radius:5px;padding:0 6px;text-decoration:none;vertical-align:1px;white-space:nowrap;cursor:pointer}
a.cite::before{content:"§";font-weight:600}
a.cite:hover{text-decoration:underline}
a.cite:focus-visible{outline:2px solid var(--accent);outline-offset:1px}
.citepop{position:absolute;z-index:80;width:min(360px,calc(100vw - 24px));background:var(--surface);color:var(--ink);border:1px solid var(--line);border-radius:12px;padding:14px 16px;box-shadow:0 22px 48px -14px rgba(0,0,0,.45);font-size:13.5px;line-height:1.5;display:flex;flex-direction:column;gap:6px}
.citepop .cp-o{font:500 11px var(--f-mono);letter-spacing:.06em;text-transform:uppercase;color:var(--accent)}
.citepop .cp-t{font-weight:600;font-size:14.5px}
.citepop .cp-n{color:var(--muted);margin:0}
.citepop .cp-d{font:12px var(--f-mono);color:var(--muted)}
.citepop .cp-go{align-self:flex-start;margin-top:4px;font-weight:600;color:var(--accent-ink);background:var(--accent);border-radius:8px;padding:7px 12px;text-decoration:none}
.citepop .cp-x{position:absolute;top:8px;right:8px;border:0;background:none;color:var(--muted);font-size:18px;line-height:1;cursor:pointer;padding:4px 6px;border-radius:6px}
@media (max-width:600px){.citepop{position:fixed;left:12px!important;right:12px;top:auto!important;bottom:calc(12px + env(safe-area-inset-bottom,0px));width:auto}}
.srclist{margin:0;padding-left:0;list-style:none;display:flex;flex-direction:column;gap:8px}
.srclist li{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:2px 12px;padding:8px 0;border-top:1px dashed var(--line)}
.srclist a{color:var(--accent);font-weight:600}
.srclist .s-o{font:12px var(--f-mono);color:var(--muted)}
.srclist .s-n{grid-column:1/-1;color:var(--muted);font-size:13.5px}
/* phone results bar */
.mbar{display:none}
@media (max-width:880px){
  .mbar{position:fixed;left:12px;right:12px;bottom:calc(12px + env(safe-area-inset-bottom,0px));z-index:50;display:flex;align-items:center;gap:12px;
    padding:10px 10px 10px 16px;border-radius:16px;background:var(--surface);color:var(--ink);border:1px solid var(--accent);
    box-shadow:0 14px 34px -10px rgba(0,0,0,.45);transform:translateY(calc(100% + 30px));opacity:0;transition:transform .22s ease,opacity .22s ease;pointer-events:none}
  .mbar.show{transform:none;opacity:1;pointer-events:auto}
  .mbar .mb-txt{display:flex;flex-direction:column;min-width:0}
  .mbar .mb-l{font-size:11px;text-transform:uppercase;letter-spacing:.07em;color:var(--muted);white-space:nowrap;overflow:hidden;text-overflow:ellipsis}
  .mbar .mb-v{font:500 22px var(--f-mono);font-variant-numeric:tabular-nums;line-height:1.15}
  .mbar.bump .mb-v{animation:mbump .35s ease}
  .mbar button{margin-left:auto;flex:none;font:600 14px var(--f-body);background:var(--accent);color:var(--accent-ink);border:0;border-radius:11px;padding:10px 14px;min-height:42px;cursor:pointer}
  body.has-mbar .wrap{padding-bottom:96px}
}
@keyframes mbump{0%{color:var(--accent)}100%{color:var(--ink)}}
@media (prefers-reduced-motion:reduce){.mbar,.navbtn svg{transition:none}.mbar.bump .mb-v{animation:none}}
/* bigger tap targets on phones (aim for 40px+) */
@media (max-width:760px){
  footer .links{gap:0 18px}
  footer .links a{display:inline-flex;align-items:center;min-height:40px}
  footer details summary,.faq summary,details.math summary,details.about summary{min-height:44px;display:flex;align-items:center}
  .crumbs a{display:inline-flex;align-items:center;min-height:32px}
}
/* smoother pages: gentle scrolling, and boxes that slide open instead of jumping */
@media (prefers-reduced-motion:no-preference){
  html{scroll-behavior:smooth}
  :root{interpolate-size:allow-keywords}
  details::details-content{height:0;overflow:clip;transition:height .25s ease,content-visibility .25s allow-discrete}
  details[open]::details-content{height:auto}
  .summary .tot b,.mbar .mb-v{transition:color .2s}
}
/* questions: a quiet chevron instead of the browser triangle */
.faq details>summary{list-style:none;display:flex;align-items:center;gap:12px}
.faq details>summary::-webkit-details-marker{display:none}
.faq details>summary::after{content:"";flex:none;margin-left:auto;width:8px;height:8px;border-right:2px solid var(--muted);border-bottom:2px solid var(--muted);transform:rotate(45deg) translate(-2px,-2px);transition:transform .2s,border-color .2s}
.faq details[open]>summary::after{transform:rotate(-135deg);border-color:var(--accent)}
.faq details>summary:hover{color:var(--accent)}