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th{font-size:var(--text-xs);letter-spacing:.1em;text-transform:uppercase;color:var(--color-muted);text-align:right;padding:var(--space-xs) 0 var(--space-xs) var(--space-lg);border-bottom:var(--rule-heavy);font-weight:500}.stub th:first-child{text-align:left;padding-inline-start:0}.stub td{padding:var(--space-sm) 0 var(--space-sm) var(--space-lg);border-bottom:1px solid var(--color-rule-2);font-family:var(--font-figures);font-variant-numeric:tabular-nums;text-align:right;white-space:nowrap}.stub td:first-child{font-family:var(--font-body);text-align:left;white-space:normal;padding-inline-start:0}.stub tr.is-deduction td{color:var(--color-ink-2)}.stub tr.is-net td{border-top:3px double var(--color-ink);font-weight:600;font-size:var(--text-md);padding-block:var(--space-md);border-bottom:0}.stub tr.is-net td:first-child{font-family:var(--font-display);font-style:italic;font-size:var(--text-md)}.stub__cta{margin-top:var(--space-lg);font-size:var(--text-base)}.hero--single{grid-template-columns:minmax(0,1fr)}.island-rule{border-top:var(--rule-hairline)}.section{padding-block:var(--space-2xl);border-top:var(--rule-hairline)}.section h2{font-size:var(--text-xl);max-width:30ch}.section .prose{margin-top:var(--space-lg);gap:var(--space-md);max-width:62ch;color:var(--color-ink-2);display:grid}.prose strong{color:var(--color-ink);font-weight:600}.prose ul{gap:var(--space-2xs);margin:0;padding-inline-start:1.2em;display:grid}.prose a{overflow-wrap:anywhere}.method{margin-top:var(--space-lg);gap:var(--space-2xl);grid-template-columns:minmax(0,1fr) minmax(15rem,19rem);align-items:start;display:grid}.method .prose{margin-top:0}.method__aside{border-inline-start:2px solid var(--color-rule);gap:var(--space-sm);padding-inline-start:var(--space-lg);display:grid}.method__aside-title{font-size:var(--text-xs);letter-spacing:.1em;text-transform:uppercase;color:var(--color-muted)}.method__aside ul{gap:var(--space-sm);font-size:var(--text-sm);color:var(--color-ink-2);margin:0;padding-inline-start:1.1em;display:grid}.doc{gap:var(--space-2xl);grid-template-columns:minmax(0,16rem) minmax(0,1fr);align-items:start;display:grid}.doc h2{max-width:none}.doc .prose{margin-top:0}.states__list{margin-top:var(--space-lg);columns:3 14rem;column-gap:var(--space-xl);max-width:58rem;padding:0;list-style:none}.states__list li{padding-block:var(--space-2xs);break-inside:avoid}.states__list a{color:var(--color-ink-2)}.states__note{margin-top:var(--space-lg);font-size:var(--text-sm);color:var(--color-muted);max-width:62ch}.faq__list{margin:var(--space-lg) 0 0;columns:2 26rem;column-gap:var(--space-2xl)}.faq__item{padding-block:var(--space-lg);border-top:var(--rule-hairline);break-inside:avoid}.faq__item dt{font-family:var(--font-display);font-size:var(--text-md);letter-spacing:-.01em;font-weight:500}.faq__item dd{margin:var(--space-xs) 0 0;color:var(--color-ink-2)}.chips{gap:var(--space-xs);flex-wrap:wrap;display:flex}.chip{appearance:none;border:1px solid var(--color-rule);background:var(--color-paper);color:var(--color-ink-2);font-family:var(--font-body);font-size:var(--text-xs);letter-spacing:.04em;padding:var(--space-2xs) var(--space-sm);cursor:pointer;transition:border-color var(--dur-short) var(--ease-out), color var(--dur-short) var(--ease-out);border-radius:0}.chip:hover{border-color:var(--color-ink-2);color:var(--color-ink)}.chip.is-active{border-color:var(--color-accent);color:var(--color-accent);font-weight:600}.btn{appearance:none;align-items:center;gap:var(--space-xs);border:1px solid var(--color-ink);background:var(--color-paper);color:var(--color-ink);font-family:var(--font-body);font-size:var(--text-sm);padding:var(--space-xs) var(--space-md);cursor:pointer;transition:background var(--dur-short) var(--ease-out), color var(--dur-short) var(--ease-out);border-radius:0;font-weight:500;display:inline-flex}.btn:hover{background:var(--color-ink);color:var(--color-paper)}.btn:disabled{cursor:not-allowed;opacity:.6}.rankchart__export{margin-top:var(--space-lg);align-items:center;gap:var(--space-sm);display:flex}.rankchart__export-error{font-size:var(--text-sm);color:var(--color-error)}.field__hint{font-size:var(--text-xs);color:var(--color-muted);margin-top:var(--space-2xs)}.switch{align-items:center;gap:var(--space-sm);cursor:pointer;display:inline-flex}.switch__input{opacity:0;width:1px;height:1px;position:absolute}.switch__track{border:1px solid var(--color-ink);background:var(--color-paper);flex-shrink:0;width:2.75rem;height:1.25rem;position:relative}.switch__thumb{background:var(--color-ink);width:1rem;height:1rem;transition:transform var(--dur-short) var(--ease-out);position:absolute;top:1px;left:1px}.switch__input:checked+.switch__track .switch__thumb{background:var(--color-accent);transform:translate(1.4rem)}.switch__input:focus-visible+.switch__track{outline:2px solid var(--color-focus);outline-offset:2px}.switch__label{font-size:var(--text-sm);color:var(--color-ink)}.salestax__panel{margin-top:var(--space-md);padding-top:var(--space-md);border-top:var(--rule-hairline);gap:var(--space-md);display:grid}.salestax__fact{font-size:var(--text-sm);color:var(--color-ink)}.salestax__fact strong{font-weight:600}.rankchart{margin-top:var(--space-lg);padding:0;list-style:none}.rankchart__row{align-items:center;gap:var(--space-sm);padding-block:var(--space-2xs);border-bottom:1px solid var(--color-rule-2);grid-template-columns:1.75rem minmax(5rem,8rem) minmax(3rem,1fr) minmax(4.5rem,auto);display:grid}.rankchart__row.is-current{background:var(--color-paper-2);box-shadow:inset 3px 0 0 var(--color-accent)}.rankchart__rank{font-family:var(--font-figures);font-variant-numeric:tabular-nums;font-size:var(--text-xs);color:var(--color-muted);text-align:right}.rankchart__name{font-size:var(--text-sm);color:var(--color-ink);white-space:nowrap;text-overflow:ellipsis;text-decoration:none;overflow:hidden}.rankchart__name:hover{color:var(--color-accent)}.rankchart__row.is-current .rankchart__name{color:var(--color-accent);font-weight:600}.rankchart__track{border:1px solid var(--color-ink);background:var(--color-paper);height:1rem;display:flex;overflow:hidden}.rankchart__take{background:var(--color-accent);height:100%}.rankchart__tax{background:var(--color-paper-3);flex:1;height:100%}.rankchart__val{font-family:var(--font-figures);font-variant-numeric:tabular-nums;font-size:var(--text-sm);white-space:nowrap;flex-direction:column;align-items:flex-end;line-height:1.3;display:flex}.rankchart__sub{font-size:var(--text-xs);color:var(--color-muted)}.rankchart__track--solo{background:var(--color-paper-3);position:relative}.rankchart__track--solo .rankchart__take{flex:none}.rankchart__tick{background:var(--color-paper);width:2px;box-shadow:0 0 0 .5px var(--color-ink);pointer-events:none;margin-left:-1px;position:absolute;top:0;bottom:0}.rankchart__delta{font-weight:600}.rankchart__delta.up{color:var(--color-accent)}.rankchart__delta.down{color:var(--color-ink-2)}.rankchart__legend{align-items:center;gap:var(--space-md);margin-top:var(--space-xs);font-size:var(--text-xs);color:var(--color-muted);flex-wrap:wrap;display:flex}.rankchart__legend-item{align-items:center;gap:var(--space-2xs);display:inline-flex}.rankchart__legend-bar{background:var(--color-accent);border:1px solid var(--color-ink);width:1.25rem;height:.6rem}.rankchart__legend-tick{border-left:1.5px solid var(--color-ink);width:0;height:.85rem}.usmap{margin-top:var(--space-lg)}.usmap__svg{width:100%;height:auto;display:block}.usmap__state{stroke:var(--color-paper);stroke-width:.75px;vector-effect:non-scaling-stroke;cursor:pointer;transition:stroke-width var(--dur-micro) 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16%, transparent)}.incurve__take-line{fill:none;stroke:var(--color-accent);stroke-width:2px;vector-effect:non-scaling-stroke}.incurve__rate-line{fill:none;stroke:var(--color-ink);stroke-width:1.5px;stroke-dasharray:4 3;vector-effect:non-scaling-stroke}.incurve__marker{stroke:var(--color-ink);stroke-width:1px;vector-effect:non-scaling-stroke}.incurve__marker-dot{fill:var(--color-accent);stroke:var(--color-paper);stroke-width:2px;vector-effect:non-scaling-stroke}.incurve__tick{font-family:var(--font-figures);font-variant-numeric:tabular-nums;fill:var(--color-muted);font-size:13px}.incurve__axis-title{font-family:var(--font-body);fill:var(--color-ink-2);font-size:13px}.incurve__legend{align-items:center;gap:var(--space-md);margin-top:var(--space-sm);font-size:var(--text-xs);color:var(--color-muted);flex-wrap:wrap;display:flex}.incurve__legend-item{align-items:center;gap:var(--space-2xs);display:inline-flex}.incurve__legend-swatch{border-top:2px solid var(--color-accent);width:1.25rem;height:0}.incurve__legend-swatch--rate{border-top:1.5px dashed var(--color-ink)}.incurve__legend-swatch--wedge{background:var(--color-paper-3);border:1px solid var(--color-rule);height:.6rem}.colophon{border-top:var(--rule-heavy);padding-block:var(--space-lg) var(--space-2xl);font-family:var(--font-display);font-size:var(--text-sm);color:var(--color-ink-2)}.colophon__nav{gap:var(--space-lg);padding-bottom:var(--space-lg);margin-bottom:var(--space-lg);border-bottom:var(--rule-hairline);font-family:var(--font-body);font-size:var(--text-xs);letter-spacing:.08em;text-transform:uppercase;flex-wrap:wrap;display:flex}.colophon__nav a{color:var(--color-ink);white-space:nowrap;text-decoration:none}.colophon__nav a:hover{color:var(--color-accent)}.colophon p{max-width:72ch}.colophon p+p{margin-top:var(--space-xs)}.colophon a{color:var(--color-ink-2)}.colophon__attribution{margin-top:var(--space-lg);color:var(--color-muted);font-style:italic}.colophon__attribution a{color:var(--color-ink-2)}.reveal{opacity:0;animation:reveal var(--dur-long) var(--ease-out) forwards;animation-delay:calc(var(--i,0) * 60ms);transform:translateY(8px)}@keyframes reveal{to{opacity:1;transform:none}}@media (max-width:60rem){.hero{gap:var(--space-xl);padding-block:var(--space-lg) var(--space-xl);grid-template-columns:minmax(0,1fr)}.hero__stat{order:-1}.stat__row{grid-template-columns:repeat(2,minmax(0,1fr))}.stat__cell{border-bottom:var(--rule-hairline);border-inline-start:0!important;padding-inline-start:0!important}.method{gap:var(--space-lg);grid-template-columns:minmax(0,1fr)}.method__aside{padding-inline-start:var(--space-md)}.doc{gap:var(--space-sm);grid-template-columns:minmax(0,1fr)}}@media (max-width:40rem){.masthead__wordmark{font-size:var(--text-xl)}.states__list{columns:1}.stub td,.stub 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