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*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:90px}body{margin:0;background:var(--black);color:var(--white);font-family:var(--sans);font-size:16px;line-height:1.5}a{color:inherit;text-decoration:none}button{font:inherit}.film-grain{position:fixed;inset:0;z-index:20;pointer-events:none;opacity:.035;background-image:url("data:image/svg+xml,%3Csvg viewBox='0 0 180 180' xmlns='http://www.w3.org/2000/svg'%3E%3Cfilter id='n'%3E%3CfeTurbulence type='fractalNoise' baseFrequency='.82' numOctaves='4' stitchTiles='stitch'/%3E%3C/filter%3E%3Crect width='100%25' height='100%25' filter='url(%23n)' opacity='.72'/%3E%3C/svg%3E")}.skip-link{position:fixed;top:10px;left:10px;z-index:100;transform:translateY(-160%);background:var(--white);color:var(--black);padding:10px 14px}.skip-link:focus{transform:none}.tax-header{position:fixed;z-index:30;top:0;left:0;right:0;height:76px;padding:0 clamp(24px,5vw,76px);display:flex;align-items:center;justify-content:space-between;background:rgba(6,6,6,.88);border-bottom:1px solid rgba(255,255,255,.1);backdrop-filter:blur(18px)}.brand{display:flex;align-items:center;gap:16px}.brand>span:last-child{display:grid;line-height:.86;font-size:10px;letter-spacing:.08em}.brand>span:last-child b:last-child{color:var(--soft-blue);margin-top:5px}.brand-mark{position:relative;width:28px;height:34px;display:block}.brand-mark i{position:absolute;inset:0;border:1px solid currentColor}.brand-mark i:nth-child(2){transform:translate(5px,3px);opacity:.55}.brand-mark i:nth-child(3){transform:translate(10px,6px);opacity:.25}.tax-header nav{display:flex;align-items:center;gap:30px;font-size:10px;letter-spacing:.11em;text-transform:uppercase;color:rgba(255,255,255,.7)}.tax-header nav a{transition:color .2s}.tax-header nav a:hover,.tax-header nav a:focus-visible,.tax-header nav .active{color:var(--white)}.header-cta{padding:12px 17px;border:1px solid rgba(255,255,255,.45)}
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@media(max-width:1000px){.tax-header nav>a:not(.header-cta){display:none}.review-panel{display:none}.tax-hero-copy{max-width:720px}.section-nav{grid-template-columns:repeat(3,1fr)}.section-heading{grid-template-columns:1fr;gap:24px}.section-heading .section-index{margin-bottom:0}.key-stat-grid{grid-template-columns:repeat(2,1fr)}.split-grid.three,.source-grid{grid-template-columns:repeat(2,1fr)}.source-grid a:nth-child(4n){border-right:1px solid var(--line)}.source-grid a:nth-child(2n){border-right:0}.source-grid a:nth-last-child(-n+4){border-bottom:1px solid var(--line)}.source-grid a:nth-last-child(-n+2){border-bottom:0}}
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