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th{font-size:var(--text-xs);letter-spacing:.1em;text-transform:uppercase;color:var(--color-muted);font-weight:500;text-align:right;padding:var(--space-xs) 0 var(--space-xs) var(--space-lg);border-bottom:var(--rule-heavy)}.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;padding-inline-start:0;white-space:normal}.stub tr.is-deduction td{color:var(--color-ink-2)}.stub tr.is-net td{border-top:3px double var(--color-ink);border-bottom:0;font-weight:600;font-size:var(--text-md);padding-block:var(--space-md)}.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);max-width:62ch;display:grid;gap:var(--space-md);color:var(--color-ink-2)}.prose strong{color:var(--color-ink);font-weight:600}.prose ul{margin:0;padding-inline-start:1.2em;display:grid;gap:var(--space-2xs)}.prose a{overflow-wrap:anywhere}.method{margin-top:var(--space-lg);display:grid;grid-template-columns:minmax(0,1fr) minmax(15rem,19rem);gap:var(--space-2xl);align-items:start}.method .prose{margin-top:0}.method__aside{padding-inline-start:var(--space-lg);border-inline-start:2px solid var(--color-rule);display:grid;gap:var(--space-sm)}.method__aside-title{font-size:var(--text-xs);letter-spacing:.1em;text-transform:uppercase;color:var(--color-muted)}.method__aside ul{margin:0;padding-inline-start:1.1em;display:grid;gap:var(--space-sm);font-size:var(--text-sm);color:var(--color-ink-2)}.doc{display:grid;grid-template-columns:minmax(0,16rem) minmax(0,1fr);gap:var(--space-2xl);align-items:start}.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);padding:0;list-style:none;max-width:58rem}.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);font-weight:500;letter-spacing:-.01em}.faq__item dd{margin:var(--space-xs) 0 0;color:var(--color-ink-2)}.chips{display:flex;flex-wrap:wrap;gap:var(--space-xs)}.chip{appearance:none;border:1px solid var(--color-rule);border-radius:0;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)}.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;display:inline-flex;align-items:center;gap:var(--space-xs);border:1px solid var(--color-ink);border-radius:0;background:var(--color-paper);color:var(--color-ink);font-family:var(--font-body);font-size:var(--text-sm);font-weight:500;padding:var(--space-xs) var(--space-md);cursor:pointer;transition:background var(--dur-short) var(--ease-out),color var(--dur-short) var(--ease-out)}.btn:hover{background:var(--color-ink);color:var(--color-paper)}.btn:disabled{cursor:not-allowed;opacity:.6}.rankchart__export{margin-top:var(--space-lg);display:flex;align-items:center;gap:var(--space-sm)}.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{display:inline-flex;align-items:center;gap:var(--space-sm);cursor:pointer}.switch__input{position:absolute;width:1px;height:1px;opacity:0}.switch__track{position:relative;flex-shrink:0;width:2.75rem;height:1.25rem;border:1px solid var(--color-ink);background:var(--color-paper)}.switch__thumb{position:absolute;top:1px;left:1px;width:1rem;height:1rem;background:var(--color-ink);transition:transform var(--dur-short) var(--ease-out)}.switch__input:checked+.switch__track .switch__thumb{transform:translate(1.4rem);background:var(--color-accent)}.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);display:grid;gap:var(--space-md)}.salestax__fact{font-size:var(--text-sm);color:var(--color-ink)}.salestax__fact strong{font-weight:600}.rankchart{margin-top:var(--space-lg);list-style:none;padding:0}.rankchart__row{display:grid;grid-template-columns:1.75rem minmax(5rem,8rem) minmax(3rem,1fr) minmax(4.5rem,auto);align-items:center;gap:var(--space-sm);padding-block:var(--space-2xs);border-bottom:1px solid var(--color-rule-2)}.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);text-decoration:none;white-space:nowrap;overflow:hidden;text-overflow:ellipsis}.rankchart__name:hover{color:var(--color-accent)}.rankchart__row.is-current .rankchart__name{font-weight:600;color:var(--color-accent)}.rankchart__track{height:1rem;border:1px solid var(--color-ink);background:var(--color-paper);display:flex;overflow:hidden}.rankchart__take{background:var(--color-accent);height:100%}.rankchart__tax{background:var(--color-paper-3);height:100%;flex:1}.rankchart__val{display:flex;flex-direction:column;align-items:flex-end;font-family:var(--font-figures);font-variant-numeric:tabular-nums;font-size:var(--text-sm);line-height:1.3;white-space:nowrap}.rankchart__sub{font-size:var(--text-xs);color:var(--color-muted)}.rankchart__track--solo{position:relative;background:var(--color-paper-3)}.rankchart__track--solo .rankchart__take{flex:none}.rankchart__tick{position:absolute;top:0;bottom:0;width:2px;margin-left:-1px;background:var(--color-paper);box-shadow:0 0 0 .5px var(--color-ink);pointer-events:none}.rankchart__delta{font-weight:600}.rankchart__delta.up{color:var(--color-accent)}.rankchart__delta.down{color:var(--color-ink-2)}.rankchart__legend{display:flex;align-items:center;gap:var(--space-md);flex-wrap:wrap;margin-top:var(--space-xs);font-size:var(--text-xs);color:var(--color-muted)}.rankchart__legend-item{display:inline-flex;align-items:center;gap:var(--space-2xs)}.rankchart__legend-bar{width:1.25rem;height:.6rem;background:var(--color-accent);border:1px solid var(--color-ink)}.rankchart__legend-tick{width:0;height:.85rem;border-left:1.5px solid var(--color-ink)}.usmap{margin-top:var(--space-lg)}.usmap__svg{display:block;width:100%;height:auto}.usmap__state{stroke:var(--color-paper);stroke-width:.75px;vector-effect:non-scaling-stroke;cursor:pointer;transition:stroke-width var(--dur-micro) var(--ease-out)}.usmap__state.is-hover{stroke:var(--color-ink);stroke-width:1.5px}.usmap__state.is-selected{stroke:var(--color-ink);stroke-width:2px;paint-order:stroke}.usmap__dc-lead{stroke:var(--color-muted);stroke-width:1px;vector-effect:non-scaling-stroke}.usmap__dc-label{font-family:var(--font-figures);font-size:15px;font-weight:500;fill:var(--color-ink-2)}.usmap__legend{display:flex;align-items:center;gap:var(--space-sm) var(--space-md);flex-wrap:wrap;margin-top:var(--space-sm);font-size:var(--text-xs);color:var(--color-muted)}.usmap__legend-label{font-weight:600;color:var(--color-ink-2)}.usmap__legend-scale{display:inline-flex;align-items:center;gap:var(--space-xs)}.usmap__legend-end{font-family:var(--font-figures);font-variant-numeric:tabular-nums}.usmap__legend-bar{width:9rem;height:.6rem;border:1px solid var(--color-ink)}.usmap__readout{display:flex;align-items:baseline;flex-wrap:wrap;gap:var(--space-xs) var(--space-md);margin-top:var(--space-md);padding:var(--space-sm) var(--space-md);background:var(--color-paper-2);border-left:3px solid var(--color-accent)}.usmap__readout-name{font-family:var(--font-display);font-size:var(--text-md);color:var(--color-ink)}.usmap__readout-figs{display:inline-flex;flex-wrap:wrap;gap:var(--space-xs) var(--space-md);font-family:var(--font-figures);font-variant-numeric:tabular-nums;font-size:var(--text-sm);color:var(--color-ink-2)}.usmap__readout-link{margin-left:auto;font-size:var(--text-sm);color:var(--color-accent);text-decoration:none;white-space:nowrap}.usmap__readout-link:hover{text-decoration:underline}.incurve{margin-top:var(--space-lg)}.incurve__svg{display:block;width:100%;height:auto;overflow:visible}.incurve__axis{stroke:var(--color-rule);stroke-width:1px;vector-effect:non-scaling-stroke}.incurve__grid{stroke:var(--color-rule-2);stroke-width:1px;vector-effect:non-scaling-stroke}.incurve__wedge{fill:var(--color-paper-3)}.incurve__take{fill:color-mix(in oklab,var(--color-accent) 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;font-size:13px;fill:var(--color-muted)}.incurve__axis-title{font-family:var(--font-body);font-size:13px;fill:var(--color-ink-2)}.incurve__legend{display:flex;align-items:center;gap:var(--space-md);flex-wrap:wrap;margin-top:var(--space-sm);font-size:var(--text-xs);color:var(--color-muted)}.incurve__legend-item{display:inline-flex;align-items:center;gap:var(--space-2xs)}.incurve__legend-swatch{width:1.25rem;height:0;border-top:2px solid var(--color-accent)}.incurve__legend-swatch--rate{border-top:1.5px dashed var(--color-ink)}.incurve__legend-swatch--wedge{height:.6rem;background:var(--color-paper-3);border:1px solid var(--color-rule)}.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{display:flex;flex-wrap:wrap;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}.colophon__nav a{color:var(--color-ink);text-decoration:none;white-space:nowrap}.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);font-style:italic;color:var(--color-muted)}.colophon__attribution a{color:var(--color-ink-2)}.reveal{opacity:0;transform:translateY(8px);animation:reveal var(--dur-long) var(--ease-out) forwards;animation-delay:calc(var(--i, 0) * 60ms)}@keyframes reveal{to{opacity:1;transform:none}}@media(max-width:60rem){.hero{grid-template-columns:minmax(0,1fr);gap:var(--space-xl);padding-block:var(--space-lg) var(--space-xl)}.hero__stat{order:-1}.stat__row{grid-template-columns:repeat(2,minmax(0,1fr))}.stat__cell{border-inline-start:0!important;padding-inline-start:0!important;border-bottom:var(--rule-hairline)}.method{grid-template-columns:minmax(0,1fr);gap:var(--space-lg)}.method__aside{padding-inline-start:var(--space-md)}.doc{grid-template-columns:minmax(0,1fr);gap:var(--space-sm)}}@media(max-width:40rem){.masthead__wordmark{font-size:var(--text-xl)}.states__list{columns:1}.stub td,.stub th{padding-inline-start:var(--space-sm)}}@media(max-width:30rem){.takehome th:nth-child(3),.takehome td:nth-child(3){display:none}.rankchart__row{grid-template-columns:1.5rem minmax(4rem,6rem) minmax(2.5rem,1fr) auto}.rankchart__sub{display:none}}@media(pointer:coarse){.field input,.field select,.select__trigger,.select__item,.switch{min-height:44px}.masthead__nav a{padding-block:var(--space-xs)}}@media(prefers-reduced-motion:reduce){*,*:before,*:after{animation-duration:.15s!important;animation-iteration-count:1!important;transition-duration:.15s!important}.reveal{animation:reveal-reduced .15s linear forwards}@keyframes reveal-reduced{to{opacity:1;transform:none}}}