:root{--ink:#10141a;--paper:#f7f4ed;--paper-2:#efebe1;--line:#d9d4ca;--blue:#276ef1;--blue-dark:#174eb4;--amber:#f2a93b;--ice:#dfe9ff;--muted:#626a74;--white:#fff}*{box-sizing:border-box}html{scroll-behavior:smooth}body{background:var(--paper);color:var(--ink);margin:0;font-family:Arial,Helvetica,sans-serif;line-height:1.55}a{color:inherit;text-decoration:none}button,input,select{font:inherit}main{min-height:70vh}.shell{width:min(1180px,100% - 40px);margin:0 auto}.narrowShell{width:min(880px,100% - 40px)}.siteHeader{z-index:50;-webkit-backdrop-filter:blur(14px);backdrop-filter:blur(14px);background:#f7f4edf5;border-bottom:1px solid #10141a1f;position:sticky;top:0}.navBar{justify-content:space-between;align-items:center;height:70px;display:flex}.brand{letter-spacing:-.02em;align-items:center;gap:11px;display:flex}.brand>span:last-child{align-items:baseline;gap:6px;display:flex}.brand strong{letter-spacing:-.04em;font-size:18px}.brand small{letter-spacing:.19em;color:var(--blue);font-size:9px;font-weight:800}.brandMark{border:2px solid var(--ink);background:var(--white);place-items:center;width:30px;height:30px;display:grid}.brandMark span{border-right:3px solid var(--blue);border-bottom:3px solid var(--blue);width:12px;height:12px;transform:rotate(45deg)translate(-2px,-2px)}.mainNav{text-transform:uppercase;letter-spacing:.04em;align-items:center;gap:28px;font-size:13px;font-weight:700;display:flex}.mainNav a{border-bottom:2px solid #0000;padding:24px 0 21px}.mainNav a:hover{border-bottom-color:var(--blue);color:var(--blue)}.menuToggle{border:1px solid var(--line);background:var(--paper);cursor:pointer;flex-direction:column;justify-content:center;align-items:center;gap:5px;width:42px;height:42px;padding:9px;display:none}.menuToggle span{background:var(--ink);width:20px;height:2px;display:block}.mobileNav{border-top:1px solid var(--line);background:var(--paper);display:none}.mobileNavInner{padding-top:8px;padding-bottom:14px;display:grid}.mobileNav a{border-bottom:1px solid var(--line);padding:13px 0;font-weight:750}.mobileNav a:last-child{border-bottom:0}.eyebrow,.kicker{letter-spacing:.18em;color:var(--blue);text-transform:uppercase;font-size:10px;font-weight:900}.hero{background:var(--paper);border-bottom:1px solid var(--ink)}.heroStack{padding:62px 0 0}.heroTopline{border-bottom:1px solid var(--line);justify-content:space-between;align-items:flex-start;gap:30px;padding-bottom:18px;display:flex}.heroStats{color:var(--muted);gap:24px;font-family:Courier New,monospace;font-size:11px;display:flex}.heroStats b{color:var(--ink)}.hero h1,.pageHero h1,.sectionBand h2,.boundaryCopy h2,.lookupTease h2,.articleHeader h1,.relatedSection>h2,.toolCards h2,.proseCard h2,.methodGrid h2,.stateResult>h2,.guideCard h2,.guideCard h3{font-family:Arial Narrow,Aptos Display,Helvetica Neue,Arial,sans-serif}.hero h1{letter-spacing:-.075em;text-transform:uppercase;max-width:1080px;margin:58px 0 44px;font-size:clamp(64px,10vw,126px);font-weight:900;line-height:.82}.hero h1 span{color:var(--blue);display:inline-block}.heroLower{grid-template-columns:minmax(0,700px) auto;align-items:end;gap:50px;padding:0 0 42px;display:grid}.heroLead{color:#343b45;max-width:700px;margin:0;font-size:20px}.heroActions{justify-content:flex-end;gap:10px;display:flex}.button{border:1px solid var(--ink);text-transform:uppercase;letter-spacing:.05em;justify-content:center;align-items:center;min-height:46px;padding:0 17px;font-size:12px;font-weight:850;display:inline-flex}.button.primary{background:var(--ink);color:var(--white)}.button.primary:hover{background:var(--blue);border-color:var(--blue)}.button.ghost{background:0 0}.button.ghost:hover{background:var(--white)}.workflowRail{border-top:2px solid var(--ink);background:var(--white);grid-template-columns:repeat(4,1fr);display:grid}.workflowStop{border-right:1px solid var(--line);grid-template-columns:auto 1fr;align-content:start;column-gap:12px;min-height:132px;padding:18px 18px 20px;display:grid}.workflowStop:last-child{border-right:0}.workflowStop>span{color:var(--blue);grid-row:1/3;font-family:Courier New,monospace;font-size:11px}.workflowStop strong{text-transform:uppercase;letter-spacing:.02em;font-size:15px}.workflowStop small{color:var(--muted);margin-top:5px;font-size:12px}.signalSection,.guidesSection,.toolSection,.pageSection{padding:88px 0}.boundaryLayout{grid-template-columns:150px 1fr;column-gap:50px;display:grid}.boundaryStamp{border-top:4px solid var(--amber);flex-direction:column;align-self:start;padding-top:13px;display:flex}.boundaryStamp span{color:var(--muted);font-family:Courier New,monospace;font-size:11px}.boundaryStamp strong{letter-spacing:-.05em;margin-top:5px;font-size:30px}.boundaryCopy{max-width:800px;margin-bottom:44px}.boundaryCopy h2{letter-spacing:-.055em;text-transform:uppercase;margin:13px 0 18px;font-size:46px;font-weight:850;line-height:1}.boundaryCopy p{color:var(--muted);max-width:760px;font-size:17px}.signalGrid{border-top:1px solid var(--ink);border-left:1px solid var(--line);grid-column:2;grid-template-columns:1fr 1fr;display:grid}.signalGrid article{border-right:1px solid var(--line);border-bottom:1px solid var(--line);min-height:180px;padding:24px}.signalGrid article>span{color:var(--blue);font-family:Courier New,monospace;font-size:11px}.signalGrid h3{text-transform:uppercase;letter-spacing:.01em;margin:34px 0 8px;font-size:18px}.signalGrid p{color:var(--muted);margin:0;font-size:14px}.toolSection{background:var(--white)}.sectionBand{border-top:3px solid var(--ink);grid-template-columns:110px minmax(0,1fr) 130px;align-items:start;gap:28px;margin-bottom:18px;padding:18px 0 30px;display:grid}.sectionBand .sectionIndex{color:var(--muted);font-family:Courier New,monospace;font-size:11px}.sectionBand>div{max-width:780px}.sectionBand h2{letter-spacing:-.055em;text-transform:uppercase;margin:11px 0 10px;font-size:43px;font-weight:850;line-height:1}.sectionBand p{color:var(--muted);max-width:660px;margin:0;font-size:15px}.sectionBand>a{text-transform:uppercase;letter-spacing:.05em;color:var(--blue);justify-self:end;padding-top:3px;font-size:11px;font-weight:850}.sectionBandDark{border-top-color:var(--blue)}.calculatorCard{border:1px solid var(--ink);background:var(--paper);grid-template-columns:1.08fr .92fr;display:grid}.calcInputs{grid-template-columns:1fr 1fr;gap:22px;padding:30px;display:grid}.calcInputs label{text-transform:uppercase;letter-spacing:.07em;font-size:11px;font-weight:850}.inputWrap{border:1px solid var(--line);background:var(--white);align-items:center;gap:9px;height:54px;margin-top:8px;padding:0 13px;display:flex}.inputWrap:focus-within{outline:2px solid var(--blue);outline-offset:-2px}.inputWrap input{width:100%;color:var(--ink);background:0 0;border:0;outline:0;font-size:18px;font-weight:750}.inputWrap span{color:var(--muted)}.calcResult{background:var(--ink);color:var(--white);border-left:10px solid var(--amber);padding:30px}.resultLabel{letter-spacing:.15em;text-transform:uppercase;color:#aab1bb;font-size:10px}.resultBig{color:var(--amber);margin:15px 0 26px;font-family:Courier New,monospace;font-size:44px}.resultRows{border-top:1px solid #343a43}.resultRows div{border-bottom:1px solid #343a43;justify-content:space-between;padding:12px 0;font-size:13px;display:flex}.resultRows span{color:#aab1bb}.finePrint{color:#8f98a4;margin-top:20px;font-size:11px}.guidesSection{background:var(--paper)}.guideLedger{border-top:1px solid var(--line)}.guideLedgerRow{border-bottom:1px solid var(--line);grid-template-columns:70px 155px minmax(0,1fr) 100px;align-items:center;gap:18px;padding:21px 0;transition:background .16s;display:grid}.guideLedgerRow:hover{background:var(--white)}.guideLedgerNo{color:var(--blue);font-family:Courier New,monospace;font-size:11px}.guideLedgerCategory{text-transform:uppercase;letter-spacing:.1em;color:var(--muted);font-size:10px;font-weight:850}.guideLedgerRow h3{letter-spacing:-.035em;margin:0;font-size:22px;font-weight:800;line-height:1.1}.guideLedgerRead{color:var(--blue);justify-self:end;font-size:11px;font-weight:800}.guideGrid{grid-template-columns:repeat(2,1fr);gap:20px;display:grid}.guideCard{border:0;border-top:3px solid var(--ink);background:0 0;flex-direction:column;min-height:300px;padding:20px 0 0;transition:background .18s,border-color .18s;display:flex}.guideCard:hover{background:var(--white);border-top-color:var(--blue);padding-left:18px;padding-right:18px}.guideMeta{color:var(--blue);letter-spacing:.12em;text-transform:uppercase;justify-content:space-between;font-size:9px;font-weight:850;display:flex}.guideCard h3,.guideCard h2{letter-spacing:-.045em;text-transform:uppercase;margin:45px 0 13px;font-size:28px;font-weight:850;line-height:1.02}.guideCard p{color:var(--muted);margin:0 0 24px;font-size:14px}.guideFoot{border-top:1px solid var(--line);justify-content:space-between;margin-top:auto;padding:13px 0 16px;font-size:11px;display:flex}.guideFoot b{color:var(--blue)}.guideFilters{border-top:1px solid var(--line);border-left:1px solid var(--line);flex-wrap:wrap;gap:0;margin:-14px 0 34px;display:flex}.guideFilters button{border:0;border-right:1px solid var(--line);border-bottom:1px solid var(--line);color:var(--ink);cursor:pointer;text-transform:uppercase;letter-spacing:.04em;background:0 0;padding:10px 14px;font-size:11px;font-weight:800}.guideFilters button:hover,.guideFilters button.isActive{background:var(--ink);color:var(--white)}.lookupTease{background:var(--ink);color:var(--white);padding:84px 0}.lookupTeaseGrid{grid-template-columns:150px minmax(0,1fr) 360px;align-items:start;gap:44px;display:grid}.lookupNumber{color:#292f37;letter-spacing:-.08em;font-family:Arial Narrow,Arial,sans-serif;font-size:110px;font-weight:900;line-height:.8}.kicker.light{color:#9dbbff}.lookupTease h2{letter-spacing:-.055em;text-transform:uppercase;margin:12px 0 18px;font-size:52px;font-weight:850;line-height:.93}.lookupTease p{color:#b6bec9;max-width:610px;font-size:16px}.lightButton{border-color:var(--white);margin-top:20px}.lightButton:hover{background:var(--white);color:var(--ink)}.stateIndexList{border-top:1px solid #414751}.stateIndexRow{border-bottom:1px solid #414751;grid-template-columns:44px 1fr auto;align-items:center;gap:12px;padding:15px 0;display:grid}.stateIndexRow:hover b{color:var(--amber)}.stateIndexRow span{color:var(--amber);font-family:Courier New,monospace;font-size:11px}.stateIndexRow b{font-size:16px}.stateIndexRow small{color:#8f99a6;text-transform:uppercase;letter-spacing:.1em;font-size:10px}.footer{border-top:4px solid var(--blue);background:#e7e3da;padding:0 0 24px}.footerMast{border-bottom:1px solid #c8c3b8;justify-content:space-between;align-items:end;gap:50px;padding:40px 0 30px;display:flex}.footerIdentity{max-width:620px}.footerIdentity p{color:#4e555e;max-width:560px;margin:14px 0 0;font-size:17px}.footerBrand{margin:0}.footerPrimaryLink{color:var(--blue);border-bottom:1px solid var(--blue);white-space:nowrap;padding-bottom:3px;font-family:Courier New,monospace;font-size:12px;font-weight:800}.footerDirectory{grid-template-columns:repeat(4,1fr);gap:34px;padding:34px 0 8px;display:grid}.footerDirectory>div{flex-direction:column;gap:9px;min-width:0;display:flex}.footerDirectory h3{text-transform:uppercase;letter-spacing:.16em;color:var(--muted);margin:0 0 8px;font-size:10px}.footerDirectory a{font-size:13px}.footerDirectory a:hover{color:var(--blue)}.footerIndexBlock{border-right:1px solid #c8c3b8;padding-right:28px}.footerIndexBlock span{color:var(--blue);font-family:Courier New,monospace;font-size:10px}.footerIndexBlock strong{text-transform:uppercase;letter-spacing:-.02em;margin-top:3px;font-size:17px;line-height:1.1}.footerIndexBlock small{color:var(--muted);font-size:12px;line-height:1.45}.footerBottom{color:var(--muted);text-transform:uppercase;letter-spacing:.04em;border-top:1px solid #c8c3b8;justify-content:space-between;margin-top:24px;padding-top:17px;font-size:10px;display:flex}.pageHero{border-left:8px solid var(--blue);max-width:940px;margin-bottom:54px;padding-left:26px}.pageHero h1{text-transform:uppercase;letter-spacing:-.065em;margin:15px 0 20px;font-size:clamp(50px,7vw,82px);font-weight:900;line-height:.88}.pageHero p{color:var(--muted);max-width:780px;font-size:18px}.allGuides .guideCard{min-height:320px}.plannedBox{border-top:3px solid var(--amber);grid-template-columns:280px 1fr;gap:55px;margin-top:62px;padding-top:24px;display:grid}.plannedBox h2{text-transform:uppercase;letter-spacing:-.04em;font-family:Arial Narrow,Arial,sans-serif;font-size:28px;font-weight:850;line-height:1.05}.plannedBox ul{margin:0;padding:0;list-style:none}.plannedBox li{border-bottom:1px solid var(--line);padding:11px 0;font-size:14px}.articlePage{padding:40px 0 90px}.breadcrumbs{color:var(--muted);text-transform:uppercase;gap:9px;margin-bottom:42px;font-family:Courier New,monospace;font-size:10px;display:flex}.breadcrumbs a:hover{color:var(--blue)}.articleHeader{border-bottom:3px solid var(--ink);max-width:1000px;padding-bottom:36px}.articleMetaTop{text-transform:uppercase;letter-spacing:.08em;color:var(--blue);gap:18px;font-size:9px;font-weight:850;display:flex}.articleHeader h1{letter-spacing:-.06em;text-transform:uppercase;margin:15px 0 20px;font-size:clamp(48px,6vw,78px);font-weight:900;line-height:.91}.articleHeader>p{color:var(--muted);max-width:840px;font-size:19px}.articleLayout{grid-template-columns:220px minmax(0,780px);gap:70px;margin-top:42px;display:grid}.articleAside{position:relative}.asideCard{border-top:3px solid var(--blue);padding:16px 0 0;font-size:11px;position:sticky;top:102px}.asideCard hr{border:0;border-top:1px solid var(--line);margin:16px 0}.asideCard a{color:var(--ink);font-weight:700}.articleToc{flex-direction:column;gap:0;display:flex}.articleToc>a{border-bottom:1px solid var(--line);padding:8px 0;line-height:1.35}.articleToc>a:hover{color:var(--blue)}.articleToc .kicker+a{margin-top:9px}.articleToc hr{width:100%}.articleBody{font-family:Iowan Old Style,Palatino Linotype,Palatino,Book Antiqua,serif;font-size:18px;line-height:1.78}.articleBody section{margin-bottom:52px}.articleBody h2{letter-spacing:-.035em;text-transform:uppercase;margin:0 0 18px;font-family:Arial,Helvetica,sans-serif;font-size:26px;font-weight:850;line-height:1.12}.articleBody p{margin:0 0 18px}.articleBody ul{padding-left:22px}.articleBody li{margin:10px 0}.answerBand{border-top:3px solid var(--ink);border-bottom:3px solid var(--ink);background:0 0;grid-template-columns:145px 1fr;padding:0;display:grid}.answerBandLabel{background:var(--ink);color:var(--white);letter-spacing:.14em;align-items:flex-start;padding:22px 17px;font-family:Arial,Helvetica,sans-serif;font-size:10px;font-weight:900;display:flex}.answerBand p{margin:0;padding:20px 24px;font-size:20px;line-height:1.55}.checklistBox{background:var(--white);border-top:3px solid var(--amber);padding:28px}.checklistBox ol{margin:20px 0 0;padding:0;list-style:none}.checklistBox li{border-top:1px solid var(--line);gap:14px;margin:0;padding:13px 0;font-family:Arial,Helvetica,sans-serif;font-size:13px;display:flex}.checklistBox li span{color:var(--blue);font-family:Courier New,monospace}.sourceList{border-top:1px solid var(--line);flex-direction:column;font-family:Arial,Helvetica,sans-serif;display:flex}.sourceList a{border-bottom:1px solid var(--line);color:var(--blue);justify-content:space-between;gap:20px;padding:13px 0;font-size:13px;display:flex}.scopeNote{border-top:3px solid var(--ink);padding-top:22px}.relatedSection{border-top:3px solid var(--blue);margin-top:88px;padding-top:24px}.relatedSection>h2{text-transform:uppercase;letter-spacing:-.05em;margin:9px 0 24px;font-size:39px;font-weight:900}.relatedGrid{background:var(--line);border:1px solid var(--line);grid-template-columns:repeat(3,1fr);gap:1px;display:grid}.relatedGrid a{background:var(--paper);flex-direction:column;min-height:210px;padding:20px;display:flex}.relatedGrid a:hover{background:var(--white)}.relatedGrid span{text-transform:uppercase;color:var(--blue);letter-spacing:.08em;font-size:9px;font-weight:850}.relatedGrid h3{letter-spacing:-.03em;text-transform:uppercase;font-family:Arial,Helvetica,sans-serif;font-size:20px;font-weight:800;line-height:1.12}.relatedGrid b{color:var(--blue);margin-top:auto;font-size:11px}.toolCards{border-top:1px solid var(--ink);border-left:1px solid var(--ink);grid-template-columns:1fr 1fr;gap:0;display:grid}.toolCards a{border-right:1px solid var(--ink);border-bottom:1px solid var(--ink);background:0 0;flex-direction:column;min-height:300px;padding:30px;display:flex}.toolCards a:hover{background:var(--white)}.toolCards span{color:var(--blue);font-family:Courier New,monospace}.toolCards h2{text-transform:uppercase;letter-spacing:-.05em;margin:68px 0 12px;font-size:36px;font-weight:900;line-height:.98}.toolCards p{color:var(--muted)}.toolCards b{color:var(--blue);margin-top:auto;font-size:12px}.calculatorPage .calculatorCard{margin-bottom:34px}.proseCard{border-top:3px solid var(--ink);background:0 0;padding:28px 0 0;font-size:17px}.proseCard h2{text-transform:uppercase;letter-spacing:-.04em;margin:30px 0 11px;font-size:30px;font-weight:900}.proseCard h2:first-child{margin-top:0}.proseCard a{color:var(--blue);font-weight:750}.proseCard ol{padding-left:22px}.lookupPanel{grid-template-columns:270px 1fr;align-items:start;gap:34px;display:grid}.lookupControl{border-top:4px solid var(--amber);padding-top:15px;position:sticky;top:100px}.lookupControl label{text-transform:uppercase;letter-spacing:.04em;margin-bottom:8px;font-size:12px;font-weight:850;display:block}.lookupControl select{border:1px solid var(--ink);background:var(--white);width:100%;height:52px;padding:0 12px;font-weight:750}.lookupControl p{color:var(--muted);font-size:12px}.stateResult{background:var(--white);border-top:4px solid var(--blue);padding:28px}.stateTopline{color:var(--blue);text-transform:uppercase;justify-content:space-between;font-family:Courier New,monospace;font-size:10px;display:flex}.stateResult>h2{letter-spacing:-.06em;text-transform:uppercase;margin:23px 0;font-size:54px;font-weight:900}.stateGrid{border-top:1px solid var(--line);grid-template-columns:1fr 1fr;display:grid}.stateGrid section{border-bottom:1px solid var(--line);padding:20px 18px 20px 0}.stateGrid section:nth-child(2n){border-left:1px solid var(--line);padding-left:20px}.stateGrid .stateWide{grid-column:1/-1;border-left:0!important;padding-left:0!important}.stateGrid h3{text-transform:uppercase;letter-spacing:.12em;font-size:10px}.stateGrid p{color:#3d444d}.sourceBar{justify-content:space-between;gap:20px;margin-top:22px;font-size:11px;display:flex}.sourceBar span{color:var(--muted)}.sourceBar a{color:var(--blue);font-weight:800}.methodGrid{grid-template-columns:1fr 1fr;gap:18px;display:grid}.methodGrid section{border-top:3px solid var(--ink);padding:24px 0}.methodGrid section:nth-child(3n+2){border-top-color:var(--blue)}.methodGrid section:nth-child(3n){border-top-color:var(--amber)}.methodGrid span{color:var(--blue);font-family:Courier New,monospace;font-size:11px}.methodGrid h2{text-transform:uppercase;letter-spacing:-.04em;font-size:25px;font-weight:900}.methodGrid p{color:var(--muted)}@media (max-width:900px){.heroLower,.lookupTeaseGrid,.articleLayout,.lookupPanel{grid-template-columns:1fr}.heroStats{flex-wrap:wrap;justify-content:flex-end}.heroActions{justify-content:flex-start}.workflowRail{grid-template-columns:1fr 1fr}.workflowStop:nth-child(2){border-right:0}.boundaryLayout{grid-template-columns:110px 1fr;column-gap:30px}.signalGrid{grid-column:1/-1;margin-top:30px}.sectionBand{grid-template-columns:80px 1fr}.sectionBand>a{grid-column:2;justify-self:start}.calculatorCard{grid-template-columns:1fr}.calcResult{border-left:0;border-top:10px solid var(--amber)}.articleAside{display:none}.relatedGrid{grid-template-columns:1fr}.lookupControl{position:static}.lookupNumber{display:none}.lookupTeaseGrid{grid-template-columns:1fr 300px}.footerDirectory{grid-template-columns:1fr 1fr}.footerIndexBlock{border-right:0}}@media (max-width:760px){.mainNav{display:none}.menuToggle{display:flex}.mobileNav{display:block}}@media (max-width:640px){.shell,.narrowShell{width:min(100% - 28px,1180px)}.navBar{height:64px}.brand>span:last-child{display:none}.heroStack{padding-top:38px}.heroTopline{display:block}.heroStats{justify-content:flex-start;gap:11px 18px;margin-top:16px}.hero h1{margin:42px 0 30px;font-size:58px;line-height:.84}.heroLead{font-size:17px}.heroActions{flex-direction:column;align-items:stretch}.workflowRail{grid-template-columns:1fr}.workflowStop{border-right:0;border-bottom:1px solid var(--line);min-height:100px}.workflowStop:last-child{border-bottom:0}.signalSection,.guidesSection,.toolSection,.pageSection{padding:58px 0}.boundaryLayout{grid-template-columns:1fr}.boundaryStamp{width:110px;margin-bottom:26px}.signalGrid{grid-template-columns:1fr;margin-top:20px}.boundaryCopy h2,.sectionBand h2,.lookupTease h2{font-size:36px}.sectionBand{grid-template-columns:1fr;gap:8px}.sectionBand>a{grid-column:auto}.calcInputs{grid-template-columns:1fr;padding:22px}.calcResult{padding:23px}.resultBig{font-size:36px}.guideLedgerRow{grid-template-columns:46px 1fr;gap:8px 12px;padding:18px 0}.guideLedgerCategory{grid-column:2}.guideLedgerRow h3{grid-column:2;font-size:20px}.guideLedgerRead{grid-column:2;justify-self:start}.guideGrid,.toolCards,.methodGrid,.plannedBox{grid-template-columns:1fr}.guideCard{min-height:280px}.lookupTeaseGrid{grid-template-columns:1fr;gap:34px}.footerMast{flex-direction:column;align-items:flex-start;gap:24px}.footerDirectory{grid-template-columns:1fr;gap:26px}.footerBottom{flex-direction:column;gap:8px}.pageHero{border-left-width:5px;padding-left:18px}.pageHero h1{font-size:49px}.articleHeader h1{font-size:45px}.articleHeader>p{font-size:17px}.articleMetaTop{flex-wrap:wrap}.articleBody{font-size:17px}.answerBand{grid-template-columns:1fr}.answerBandLabel{padding:12px 16px}.answerBand p{padding:18px 0}.stateResult{padding:20px}.stateResult>h2{font-size:42px}.stateGrid{grid-template-columns:1fr}.stateGrid section:nth-child(2n){border-left:0;padding-left:0}.stateGrid .stateWide{grid-column:auto}.sourceBar{flex-direction:column}}.faqLedger,.glossaryLedger{border-top:2px solid var(--ink)}.faqLedger article,.glossaryLedger article{border-bottom:1px solid var(--line);grid-template-columns:72px minmax(0,1fr);gap:24px;padding:28px 0;display:grid}.faqLedger article>span,.glossaryLedger article>span{color:var(--blue);padding-top:7px;font-family:Courier New,monospace;font-size:11px}.faqLedger h2,.glossaryLedger h2{text-transform:uppercase;letter-spacing:-.04em;margin:0 0 12px;font-family:Arial,Helvetica,sans-serif;font-size:27px;line-height:1.08}.faqLedger p,.glossaryLedger p{max-width:800px;margin:0 0 12px;font-family:Iowan Old Style,Palatino Linotype,Palatino,Book Antiqua,serif;font-size:17px;line-height:1.7}.faqLedger a,.glossaryLedger a{color:var(--blue);text-transform:uppercase;letter-spacing:.05em;font-size:11px;font-weight:850}.glossaryLedger strong{letter-spacing:.02em;color:var(--muted);margin-bottom:10px;font-size:12px;display:block}.glossaryIndex{border-top:1px solid var(--ink);border-left:1px solid var(--line);flex-wrap:wrap;margin:0 0 48px;display:flex}.glossaryIndex a{text-transform:uppercase;letter-spacing:.04em;border-right:1px solid var(--line);border-bottom:1px solid var(--line);padding:10px 12px;font-size:10px;font-weight:850}.glossaryIndex a:hover{background:var(--ink);color:var(--white)}.policyProse{max-width:820px}.policyProse p{font-family:Iowan Old Style,Palatino Linotype,Palatino,Book Antiqua,serif;line-height:1.78}.stateRequest{border-top:4px solid var(--amber);grid-template-columns:minmax(0,1fr) 420px;gap:64px;margin-top:64px;padding-top:28px;display:grid}.stateRequest h2{text-transform:uppercase;letter-spacing:-.05em;margin:10px 0 14px;font-family:Arial Narrow,Aptos Display,Helvetica Neue,Arial,sans-serif;font-size:38px;line-height:1}.stateRequest>div>p{color:var(--muted);max-width:620px}.stateRequest form{border-left:1px solid var(--line);gap:9px;padding-left:28px;display:grid}.stateRequest label{text-transform:uppercase;letter-spacing:.08em;margin-top:4px;font-size:10px;font-weight:850}.stateRequest label span{color:var(--muted);text-transform:none;letter-spacing:0;font-weight:500}.stateRequest select,.stateRequest input{border:1px solid var(--ink);background:var(--white);height:48px;color:var(--ink);padding:0 12px}.stateRequest .button{cursor:pointer;margin-top:6px}.stateRequest .button:disabled{opacity:.45;cursor:not-allowed;background:var(--muted);border-color:var(--muted)}.stateRequest small{color:var(--muted);font-size:10px;line-height:1.45}.equityCalculator .calcInputs{grid-template-columns:1fr}.stateIndexMore{background:#171c23}.footerBottom a:hover{color:var(--blue)}@media (min-width:901px){.toolCards{grid-template-columns:repeat(3,1fr)}}@media (max-width:900px){.stateRequest{grid-template-columns:1fr;gap:26px}.stateRequest form{border-left:0;border-top:1px solid var(--line);padding:24px 0 0}}@media (max-width:640px){.faqLedger article,.glossaryLedger article{grid-template-columns:42px minmax(0,1fr);gap:12px;padding:22px 0}.faqLedger h2,.glossaryLedger h2{font-size:22px}.faqLedger p,.glossaryLedger p{font-size:16px}.stateRequest h2{font-size:32px}}.mobileToc{border-top:3px solid var(--blue);border-bottom:1px solid var(--line);margin:0 0 30px;font-family:Arial,Helvetica,sans-serif;display:none}.mobileToc summary{text-transform:uppercase;letter-spacing:.1em;cursor:pointer;justify-content:space-between;align-items:center;gap:16px;padding:14px 0;font-size:11px;font-weight:900;list-style:none;display:flex}.mobileToc summary::-webkit-details-marker{display:none}.mobileToc summary span{color:var(--blue);font-family:Courier New,monospace;font-size:18px;line-height:1;transition:transform .16s}.mobileToc[open] summary span{transform:rotate(45deg)}.mobileToc nav{border-top:1px solid var(--line);padding:4px 0 10px;display:grid}.mobileToc nav a{border-bottom:1px solid var(--line);padding:10px 0;font-size:13px;font-weight:750;line-height:1.3}.mobileToc nav a:last-child{border-bottom:0}.mobileToc nav a:hover{color:var(--blue)}.articleBody section[id]{scroll-margin-top:96px}@media (max-width:900px){.mobileToc{display:block}}.sourceBarLinks{flex-wrap:wrap;justify-content:flex-end;align-items:center;gap:8px 16px;display:flex}.sourceBarLinks a:first-child{color:var(--blue);font-weight:900}@media (max-width:700px){.sourceBarLinks{justify-content:flex-start}.sourceBar{align-items:flex-start}}.guideSearch{border-top:3px solid var(--ink);margin:36px 0 18px;padding-top:18px}.guideSearch>label{letter-spacing:.12em;text-transform:uppercase;margin-bottom:9px;font-size:10px;font-weight:900;display:block}.guideSearchRow{grid-template-columns:minmax(0,1fr) auto;align-items:center;gap:16px;display:grid}.guideSearchRow input{border:1px solid var(--ink);background:var(--white);width:100%;height:52px;color:var(--ink);padding:0 15px;font:700 15px Arial,Helvetica,sans-serif}.guideSearchRow input:focus{outline:3px solid color-mix(in srgb,var(--blue) 25%,transparent);outline-offset:2px}.guideSearchRow span{color:var(--muted);white-space:nowrap;font-family:Courier New,monospace;font-size:10px}.guideEmpty{border-top:1px solid var(--line);border-bottom:1px solid var(--line);margin-bottom:42px;padding:42px 0}.guideEmpty strong{text-transform:uppercase;font-size:24px}.guideEmpty p{color:var(--muted)}.checklistTools{justify-content:space-between;align-items:flex-start;gap:24px;display:flex}.checklistTools h2{margin-bottom:0}.printChecklistButton{border:1px solid var(--ink);color:var(--ink);letter-spacing:.08em;text-transform:uppercase;cursor:pointer;white-space:nowrap;background:0 0;padding:10px 14px;font-size:10px;font-weight:850}.printChecklistButton:hover{background:var(--ink);color:var(--white)}.printOnly{display:none}.lookupComparePanel{margin-top:36px}.lookupCompareIntro{border-top:4px solid var(--amber);grid-template-columns:minmax(0,1fr) minmax(280px,420px);align-items:end;gap:48px;padding-top:18px;display:grid}.lookupCompareIntro h2{text-transform:uppercase;letter-spacing:-.045em;margin:7px 0 0;font-size:34px}.lookupCompareIntro p{color:var(--muted);margin:0;font-size:13px}.lookupCompareControls{grid-template-columns:1fr 1fr;gap:18px;margin:28px 0 18px;display:grid}.lookupCompareControls label{letter-spacing:.1em;text-transform:uppercase;margin-bottom:7px;font-size:10px;font-weight:900;display:block}.lookupCompareControls select{border:1px solid var(--ink);background:var(--white);width:100%;height:50px;padding:0 12px;font-weight:750}.stateCompareGrid{grid-template-columns:1fr 1fr;align-items:start;gap:18px;display:grid}.stateCompareCard{min-width:0}.stateCompareCard>h2{font-size:42px}.stateCompareCard .stateGrid{grid-template-columns:1fr}.stateCompareCard .stateGrid section,.stateCompareCard .stateGrid section:nth-child(2n){border-left:0;padding:17px 0}.stateCompareCard .sourceBar{flex-direction:column}.stateCompareCard .sourceBarLinks{flex-direction:column;align-items:flex-start;gap:8px;display:flex}@media (max-width:900px){.lookupCompareIntro,.stateCompareGrid{grid-template-columns:1fr}}@media (max-width:640px){.guideSearchRow,.lookupCompareControls{grid-template-columns:1fr}.checklistTools{flex-direction:column}.printChecklistButton{width:100%}}@media print{@page{margin:16mm}body{color:#000!important;background:#fff!important}body *{visibility:hidden!important}.checklistBox,.checklistBox *{visibility:visible!important}.checklistBox{background:#fff!important;border:0!important;width:100%!important;margin:0!important;padding:0!important;position:absolute!important;top:0!important;left:0!important}.checklistBox .checklistTools{display:none!important}.checklistBox .printOnly{border-bottom:2px solid #000;margin-bottom:18px;padding-bottom:12px;visibility:visible!important;display:block!important}.checklistPrintHeader strong{text-transform:uppercase;letter-spacing:.08em;font:700 10pt Arial,sans-serif}.checklistPrintHeader h1{text-transform:none;margin:8px 0;font:800 20pt/1.1 Arial,sans-serif}.checklistPrintHeader p{margin:0;font:10pt Arial,sans-serif}.checklistBox ol{margin-top:0!important}.checklistBox li{page-break-inside:avoid;color:#000!important;border-top:1px solid #bbb!important;padding:10px 0!important;font:11pt/1.45 Arial,sans-serif!important}.checklistBox li span{color:#000!important;font:700 9pt Courier New,monospace!important}}.inlineRelated{border-top:2px solid var(--ink);border-bottom:1px solid var(--line);margin:34px 0;padding:20px 0}.inlineRelated h3{font-size:1.1rem;font-family:var(--font-ui);margin:7px 0 14px}.inlineRelated>div{gap:0;display:grid}.inlineRelated a{border-top:1px solid var(--line);padding:10px 0;font-weight:750;text-decoration:none;display:block}.inlineRelated a:hover{text-underline-offset:3px;text-decoration:underline}