:root{
  --nv:#0F2340;--nv2:#1A3A5C;--nv3:#234870;
  --gd:#C9A84C;--gd2:#E2C97A;
  --gd-dim:rgba(201,168,76,.12);--gd-bd:rgba(201,168,76,.22);
  --cr:#F5F1EA;--cr2:#EDE8DF;
  --st:#8A96A3;--tx:#3D4F63;--r:8px;
  --gn:#16a34a;--gn-dim:rgba(22,163,74,.1);--gn-bd:rgba(22,163,74,.28);
  --am:#b45309;--am-dim:rgba(180,83,9,.09);--am-bd:rgba(180,83,9,.28);
  --rd:#E24B4A;--rd-dim:rgba(226,75,74,.09);--rd-bd:rgba(226,75,74,.3);
  --tl:#0d9488;--tl-dim:rgba(13,148,136,.1);--tl-bd:rgba(13,148,136,.28);
}
*,*::before,*::after{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth}
body{font-family:'DM Sans',sans-serif;background:var(--cr);color:var(--nv);line-height:1.65;-webkit-font-smoothing:antialiased;overflow-x:hidden}
a{color:inherit;text-decoration:none}
:focus-visible{outline:2px solid var(--gd);outline-offset:3px;border-radius:2px}


/* STICKY */
.sticky{position:fixed;bottom:0;left:0;right:0;z-index:600;background:var(--nv);border-top:2px solid var(--gd);padding:10px 20px;display:flex;align-items:center;justify-content:center;gap:12px;transform:translateY(100%);transition:transform .3s;box-shadow:0 -4px 20px rgba(0,0,0,.28)}
.sticky.on{transform:translateY(0)}
.sticky-msg{color:rgba(212,220,229,.9);font-size:13px}.sticky-msg strong{color:#fff}
.sticky-btn{background:var(--gd);color:var(--nv);padding:9px 20px;border-radius:4px;font-weight:700;font-size:13px;border:none;cursor:pointer;font-family:'DM Sans',sans-serif;white-space:nowrap}
.sticky-x{position:absolute;right:14px;background:none;border:none;color:var(--st);font-size:20px;cursor:pointer;line-height:1}

/* HERO */
.hero{background:var(--nv);padding:68px 24px 0;position:relative;overflow:hidden}
.hero::before{content:'';position:absolute;top:-80px;right:-100px;width:600px;height:600px;background:radial-gradient(circle,rgba(201,168,76,.06) 0%,transparent 65%);pointer-events:none}
.hero::after{content:'B';position:absolute;right:40px;bottom:0;font-size:340px;font-weight:700;color:rgba(201,168,76,.03);line-height:1;pointer-events:none;user-select:none;font-family:'Playfair Display',serif}
.hero-in{max-width:1160px;margin:0 auto;display:grid;grid-template-columns:1fr 360px;gap:52px;align-items:start;position:relative;z-index:1}
.hero-badge{display:inline-flex;align-items:center;gap:8px;background:var(--gd-dim);border:1px solid var(--gd-bd);color:var(--gd);padding:6px 14px;border-radius:3px;font-size:11px;font-weight:600;text-transform:uppercase;letter-spacing:.1em;margin-bottom:20px}
.bdot{width:6px;height:6px;border-radius:50%;background:var(--gd);animation:blink 2s infinite;flex-shrink:0}
@keyframes blink{0%,100%{opacity:1}50%{opacity:.3}}
.hero h1{font-family:'Playfair Display',serif;font-size:clamp(26px,3vw,44px);color:#fff;font-weight:700;line-height:1.12;margin-bottom:18px}
.hero h1 em{font-style:normal;color:var(--gd)}
.hero-lead{font-size:16px;color:rgba(212,220,229,.82);line-height:1.75;max-width:520px;margin-bottom:26px}
.hero-checks{display:flex;flex-direction:column;gap:8px;margin-bottom:28px}
.hck{display:flex;align-items:flex-start;gap:10px;font-size:13.5px;color:rgba(212,220,229,.85)}
.hck-ic{color:var(--gd);font-weight:700;flex-shrink:0;font-size:15px;line-height:1.2}
.hero-btns{display:flex;gap:14px;flex-wrap:wrap}
.btn-gd{display:inline-flex;align-items:center;gap:7px;background:var(--gd);color:var(--nv);padding:13px 24px;border-radius:4px;font-weight:700;font-size:14.5px;transition:all .2s}
.btn-gd:hover{background:var(--gd2);transform:translateY(-2px);box-shadow:0 8px 24px rgba(201,168,76,.3)}
.btn-ghost{color:rgba(212,220,229,.75);font-size:14px;padding:13px 0;border-bottom:1px solid rgba(201,168,76,.22);transition:color .2s;display:inline-flex;align-items:center;gap:6px}
.btn-ghost:hover{color:var(--gd)}

/* HERO CARD — decision tree */
.hero-card{background:var(--nv2);border:1px solid var(--gd-bd);border-radius:10px;padding:24px;margin-top:4px}
.hc-hd{font-size:11px;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:var(--gd);margin-bottom:16px}
.decision-rows{display:flex;flex-direction:column;gap:8px}
.dr{display:flex;align-items:center;gap:12px;padding:10px 12px;border-radius:5px;border:1px solid}
.dr-b{background:rgba(255,255,255,.04);border-color:rgba(201,168,76,.12)}
.dr-c{background:rgba(13,148,136,.08);border-color:var(--tl-bd)}
.dr-warn{background:var(--am-dim);border-color:var(--am-bd)}
.dr-ok{background:var(--gn-dim);border-color:var(--gn-bd)}
.dr-label{font-size:12px;font-weight:700;min-width:72px;flex-shrink:0}
.dr-b .dr-label{color:var(--gd2)}.dr-c .dr-label{color:#5eead4}.dr-warn .dr-label{color:var(--am)}.dr-ok .dr-label{color:var(--gn)}
.dr-txt{font-size:12px;color:rgba(212,220,229,.78);line-height:1.45}
.hc-note{font-size:11px;color:var(--st);margin-top:10px;line-height:1.5}

/* SECTIONS */
.sec{padding:64px 24px}
.sec.wh{background:#fff}.sec.cr{background:var(--cr)}.sec.crd{background:var(--cr2)}.sec.dk{background:var(--nv)}
.s-tag{display:inline-block;font-size:11px;font-weight:600;letter-spacing:.13em;text-transform:uppercase;color:var(--gd);margin-bottom:10px}
.sec-ttl{font-family:'Playfair Display',serif;font-size:clamp(21px,2.3vw,30px);font-weight:700;line-height:1.18;margin-bottom:12px}
.sec-ttl em{font-style:normal;color:var(--gd)}
.sec-ttl.nv{color:var(--nv)}
.sec-sub{font-size:15px;line-height:1.78}.sec-sub.nv{color:var(--tx)}.sec-sub.wh{color:rgba(212,220,229,.75)}
.sec-hd{margin-bottom:40px}

/* PERMIT COMPARISON */
.permit-grid{display:grid;grid-template-columns:1fr 1fr;gap:20px}
.permit-card{border-radius:10px;padding:26px 22px;border:1px solid;display:flex;flex-direction:column}
.pc-b{background:var(--nv2);border-color:var(--gd-bd)}
.pc-c{background:var(--tl-dim);border-color:var(--tl-bd)}
.pc-hd{display:flex;align-items:center;gap:14px;margin-bottom:16px}
.pc-badge{width:56px;height:56px;border-radius:10px;display:flex;align-items:center;justify-content:center;font-family:'Playfair Display',serif;font-size:26px;font-weight:700;flex-shrink:0}
.pc-b .pc-badge{background:var(--gd-dim);border:1px solid var(--gd-bd);color:var(--gd)}
.pc-c .pc-badge{background:rgba(13,148,136,.2);border:1px solid var(--tl-bd);color:#5eead4}
.pc-title{font-family:'Playfair Display',serif;font-size:18px;font-weight:700}
.pc-b .pc-title{color:#fff}.pc-c .pc-title{color:var(--nv)}
.pc-sub{font-size:11px;margin-top:3px}
.pc-b .pc-sub{color:var(--st)}.pc-c .pc-sub{color:var(--tl)}
.pc-rows{display:flex;flex-direction:column;gap:8px;margin-bottom:16px;flex:1}
.pc-row{display:flex;align-items:flex-start;gap:10px;padding:9px 12px;border-radius:5px}
.pc-b .pc-row{background:rgba(255,255,255,.04)}
.pc-c .pc-row{background:rgba(255,255,255,.5)}
.pc-key{flex:0 0 100px;font-size:11.5px;font-weight:600;padding-top:1px}
.pc-b .pc-key{color:var(--st)}.pc-c .pc-key{color:var(--tx)}
.pc-val{font-size:13px;line-height:1.5}
.pc-b .pc-val{color:rgba(212,220,229,.85)}.pc-c .pc-val{color:var(--nv)}
.pc-val strong{color:var(--gd2)}.pc-c .pc-val strong{color:var(--tl)}
.pc-cta{display:block;padding:10px 14px;border-radius:4px;font-size:13px;font-weight:700;text-align:center;transition:.15s}
.pc-b .pc-cta{background:var(--gd);color:var(--nv)}.pc-b .pc-cta:hover{background:var(--gd2)}
.pc-c .pc-cta{background:none;border:1px solid var(--tl-bd);color:var(--tl)}.pc-c .pc-cta:hover{background:var(--tl-dim)}

/* WITHHOLDING TAX RATES */
.rate-table{width:100%;border-collapse:collapse;font-size:13px}
.rate-table th{background:var(--nv);color:rgba(212,220,229,.75);font-weight:600;font-size:10px;letter-spacing:.07em;text-transform:uppercase;padding:10px 16px;text-align:left}
.rate-table td{padding:11px 16px;border-bottom:1px solid var(--cr2);vertical-align:middle;color:var(--tx)}
.rate-table tr:last-child td{border-bottom:none}
.rate-table td:first-child{font-weight:600;color:var(--nv)}
.rate-table tr:hover td{background:var(--gd-dim)}
.rate-table .featured td{background:var(--gd-dim);font-weight:600}
.rate-table .featured td:first-child{color:var(--nv)}
.rate-highlight{font-weight:700;color:var(--gd)}

/* THRESHOLD DECISION FLOW */
.threshold-box{background:var(--nv);border-radius:12px;padding:32px 28px;border:1px solid var(--gd-bd)}
.tb-center{text-align:center;margin-bottom:24px}
.tb-n{font-family:'Playfair Display',serif;font-size:52px;font-weight:700;color:var(--gd);line-height:1}
.tb-l{font-size:13px;color:rgba(212,220,229,.65);margin-top:4px}
.tb-split{display:grid;grid-template-columns:1fr 1fr;gap:16px}
.tbs{border-radius:8px;padding:18px 16px;border:1px solid}
.tbs-below{background:var(--gn-dim);border-color:var(--gn-bd)}
.tbs-above{background:var(--rd-dim);border-color:var(--rd-bd)}
.tbs-title{font-size:12px;font-weight:700;text-transform:uppercase;letter-spacing:.06em;margin-bottom:10px;display:flex;align-items:center;gap:6px}
.tbs-below .tbs-title{color:var(--gn)}.tbs-above .tbs-title{color:var(--rd)}
.tbs-items{display:flex;flex-direction:column;gap:6px}
.tbs-item{font-size:12.5px;color:var(--tx);padding-left:16px;position:relative;line-height:1.5}
.tbs-item::before{position:absolute;left:0;font-weight:700;font-size:11px}
.tbs-below .tbs-item::before{content:'✓';color:var(--gn)}.tbs-above .tbs-item::before{content:'!';color:var(--rd)}

/* TOU SECTION */
.tou-grid{display:grid;grid-template-columns:1fr 1fr;gap:28px;align-items:start}
.tou-steps{display:flex;flex-direction:column;gap:10px;margin-top:20px}
.ts{display:flex;gap:14px;align-items:flex-start;background:rgba(255,255,255,.04);border:1px solid rgba(201,168,76,.1);border-radius:7px;padding:14px 16px}
.ts-n{width:28px;height:28px;border-radius:50%;background:var(--gd-dim);border:1px solid var(--gd-bd);display:flex;align-items:center;justify-content:center;font-size:12px;font-weight:700;color:var(--gd);flex-shrink:0}
.ts-txt strong{display:block;font-size:13px;color:#fff;margin-bottom:3px}
.ts-txt span{font-size:12.5px;color:rgba(212,220,229,.68);line-height:1.6}
.tou-panel{background:rgba(255,255,255,.05);border:1px solid var(--gd-bd);border-radius:10px;padding:22px 20px}
.tp-title{font-family:'Playfair Display',serif;font-size:17px;color:#fff;font-weight:700;margin-bottom:4px}
.tp-sub{font-size:11.5px;color:var(--st);margin-bottom:14px}
.tp-row{display:flex;align-items:flex-start;gap:10px;margin-bottom:10px;padding-bottom:10px;border-bottom:1px solid rgba(255,255,255,.06)}
.tp-row:last-child{border-bottom:none;margin-bottom:0;padding-bottom:0}
.tp-k{flex:0 0 110px;font-size:11.5px;color:var(--st);padding-top:1px;line-height:1.4}
.tp-v{font-size:13px;color:rgba(212,220,229,.85);line-height:1.55}
.tp-v strong{color:var(--gd2)}
.irrev-warn{background:var(--rd-dim);border:1px solid var(--rd-bd);border-radius:5px;padding:10px 12px;margin-top:12px;font-size:12px;color:var(--tx);line-height:1.55}
.irrev-warn strong{color:var(--rd)}

/* DEDUCTIONS */

.ded-card{background:#fff;border-radius:var(--r);border:1px solid rgba(15,35,64,.08);padding:18px 16px;box-shadow:0 1px 5px rgba(15,35,64,.05);transition:.18s}
.ded-card:hover{transform:translateY(-2px);box-shadow:0 5px 18px rgba(15,35,64,.1);border-color:var(--gd-bd)}
.ded-icon{font-size:22px;margin-bottom:8px;display:block}
.ded-title{font-size:13px;font-weight:700;color:var(--nv);margin-bottom:4px}
.ded-amount{font-size:14px;font-weight:700;color:var(--gd);margin-bottom:6px}
.ded-desc{font-size:12px;color:var(--tx);line-height:1.6}
.ded-tou{font-size:10.5px;font-weight:700;padding:2px 8px;border-radius:3px;display:inline-block;margin-top:7px}
.tou-only{background:var(--tl-dim);color:var(--tl);border:1px solid var(--tl-bd)}
.all{background:var(--gn-dim);color:var(--gn);border:1px solid var(--gn-bd)}

/* PERMIT C TRANSITION */
.transition-steps{display:grid;grid-template-columns:repeat(4,1fr);gap:16px;position:relative}
.transition-steps::before{content:'';position:absolute;top:24px;left:10%;right:10%;height:1px;background:linear-gradient(90deg,transparent,var(--gd-bd),var(--gd-bd),transparent);z-index:0}
.ts-step{text-align:center;position:relative;z-index:1}
.ts-num{width:48px;height:48px;border-radius:50%;background:var(--gd-dim);border:1px solid var(--gd-bd);display:flex;align-items:center;justify-content:center;margin:0 auto 12px;font-family:'Playfair Display',serif;font-size:17px;color:var(--gd);font-weight:700}
.ts-title{font-size:12.5px;font-weight:700;color:var(--nv);margin-bottom:5px}
.ts-desc{font-size:12px;color:var(--tx);line-height:1.6}

/* WEALTH TAX */
.wealth-box{background:var(--nv2);border:1px solid var(--gd-bd);border-radius:10px;padding:24px 22px;display:flex;gap:20px;align-items:flex-start}
.wb-icon{font-size:32px;flex-shrink:0}
.wb-title{font-size:15px;font-weight:700;color:#fff;margin-bottom:8px}
.wb-desc{font-size:13.5px;color:rgba(212,220,229,.78);line-height:1.75}
.wb-items{margin-top:12px;display:flex;flex-direction:column;gap:5px}
.wb-item{font-size:12.5px;color:rgba(212,220,229,.72);padding-left:14px;position:relative}
.wb-item::before{content:'→';position:absolute;left:0;color:var(--gd);font-weight:700;font-size:11px}

/* IMP BOX */
.imp-box{background:var(--am-dim);border:1px solid var(--am-bd);border-radius:8px;padding:14px 18px;display:flex;gap:12px;align-items:flex-start;margin-top:16px}
.imp-icon{font-size:20px;flex-shrink:0}
.imp-text{font-size:13px;color:var(--tx);line-height:1.7}.imp-text strong{color:var(--nv)}

/* FORM */
.form-grid{display:grid;grid-template-columns:1fr 1fr;gap:40px;align-items:start}
.form-wrap{background:var(--nv2);border-radius:10px;border:1px solid var(--gd-bd);padding:30px 28px}
.form-wrap-hd{font-family:'Playfair Display',serif;font-size:18px;color:#fff;font-weight:700;margin-bottom:5px}
.form-wrap-sub{font-size:12.5px;color:var(--st);margin-bottom:20px}
.form-wrap .wpcf7{margin:0!important}.form-wrap .wpcf7 br{display:none}
.form-wrap form label{display:block;font-size:11.5px;font-weight:600;color:rgba(212,220,229,.8);margin-bottom:5px}
.form-wrap form input:not([type="submit"]):not([type="checkbox"]):not([type="radio"]),.form-wrap form select,.form-wrap form textarea{width:100%;background:rgba(255,255,255,.07);border:1px solid rgba(201,168,76,.2);border-radius:5px;padding:10px 13px;font-size:13.5px;color:#fff;font-family:'DM Sans',sans-serif;transition:border-color .15s;outline:none}
.form-wrap form input:not([type="submit"]):focus,.form-wrap form select:focus,.form-wrap form textarea:focus{border-color:var(--gd);background:rgba(255,255,255,.1)}
.form-wrap form textarea{min-height:90px;resize:vertical;line-height:1.6}
.form-wrap form select option{background:var(--nv2);color:#fff}
.form-wrap form input::placeholder,.form-wrap form textarea::placeholder{color:rgba(212,220,229,.35)}
.form-wrap .wpcf7 p,.form-wrap .wpforms-field{margin-bottom:13px}
.form-wrap form input[type="submit"],.form-wrap form button[type="submit"],.form-wrap .wpcf7 input[type="submit"],.form-wrap .wpforms-submit{width:100%;background:var(--gd);color:var(--nv);border:none;border-radius:5px;padding:13px 20px;font-size:14.5px;font-weight:700;cursor:pointer;font-family:'DM Sans',sans-serif;transition:all .2s;display:block;text-align:center}
.form-wrap form input[type="submit"]:hover,.form-wrap form button[type="submit"]:hover{background:var(--gd2);transform:translateY(-1px);box-shadow:0 6px 20px rgba(201,168,76,.3)}
.form-wrap .wpcf7-mail-sent-ok{background:var(--gn-dim);border:1px solid var(--gn-bd);border-radius:5px;padding:12px 14px;margin-top:12px;font-size:13px;color:#4ade80;font-weight:600}
.form-wrap .wpcf7-not-valid-tip{font-size:11px;color:#fca5a5;margin-top:3px;display:block}
.form-privacy{font-size:11px;color:var(--st);margin-top:10px;line-height:1.5}

/* FAQ */
.faq-list{border-radius:10px;overflow:hidden;border:1px solid rgba(15,35,64,.08);display:flex;flex-direction:column}
.faq-item{background:#fff;border-bottom:1px solid rgba(15,35,64,.06)}.faq-item:last-child{border-bottom:none}
.faq-q{width:100%;display:flex;align-items:center;justify-content:space-between;gap:12px;padding:17px 22px;background:none;border:none;cursor:pointer;text-align:left;font-family:'DM Sans',sans-serif;font-size:14.5px;font-weight:600;color:var(--nv);transition:background .15s}
.faq-q:hover{background:var(--cr)}
.faq-ico{flex-shrink:0;width:22px;height:22px;border-radius:50%;border:1px solid var(--gd-bd);color:var(--gd);font-size:16px;display:flex;align-items:center;justify-content:center;transition:transform .2s;line-height:1}
.faq-a{max-height:0;overflow:hidden;transition:max-height .32s ease}.faq-a.open{max-height:400px}
.faq-a p{padding:0 22px 18px;font-size:14px;color:var(--tx);line-height:1.75}

/* RELATED */
.rel-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:12px}
.rel-card{background:rgba(255,255,255,.05);border:1px solid rgba(201,168,76,.1);border-radius:7px;padding:16px 14px;transition:.18s}
.rel-card:hover{background:rgba(201,168,76,.08);border-color:var(--gd-bd);transform:translateY(-2px)}
.rel-tag{font-size:10px;font-weight:700;letter-spacing:.08em;text-transform:uppercase;color:var(--gd);margin-bottom:6px}
.rel-title{font-size:13px;font-weight:600;color:#fff;line-height:1.35;margin-bottom:6px}
.rel-arr{font-size:12px;color:var(--gd)}

/* RESPONSIVE */
@media(max-width:960px){
  .hero-in{grid-template-columns:1fr}.hero-card{display:none}
  .permit-grid{grid-template-columns:1fr}.tou-grid{grid-template-columns:1fr}
  .ded-grid{grid-template-columns:1fr 1fr}.transition-steps{grid-template-columns:1fr 1fr}
  .transition-steps::before{display:none}.form-grid{grid-template-columns:1fr}
  .rel-grid{grid-template-columns:1fr 1fr}
}
@media(max-width:620px){
  .hero{padding:44px 16px 0}.ded-grid{grid-template-columns:1fr}
  .transition-steps{grid-template-columns:1fr}.tb-split{grid-template-columns:1fr}
  .sec{padding:48px 16px}.wrap{padding:0 16px}.form-wrap{padding:22px 18px}
  .wealth-box{flex-direction:column}
}

/* 2026 QA patch — mobile readability and legal-safe cards */
.imp-box,.threshold-box,.permit-card,.hero-card,.form-wrap{max-width:100%}
.pc-val,.dr-txt,.tbs-item,.imp-text,.faq-a{overflow-wrap:anywhere}
@media (max-width:760px){
  .hero h1{font-size:clamp(28px,8vw,36px);line-height:1.12}
  .hero-lead,.sec-sub{font-size:15px}
  .hero-btns,.hero-checks{width:100%}
  .btn-gd,.btn-ghost,.pc-cta{width:100%;justify-content:center;text-align:center}
  .dr{align-items:flex-start}
  .dr-label{min-width:0;width:34%;font-size:11px}
  .dr-txt{font-size:12px}
  .pc-row{grid-template-columns:1fr;gap:4px}
  .pc-key{font-size:11px}
  .pc-val{font-size:13px}
  .sticky{padding:10px 44px 10px 12px;gap:8px}
  .sticky-msg{font-size:12px;line-height:1.35}
  .sticky-btn{padding:8px 12px;font-size:12px}
}
@media (max-width:420px){
  .wrap{padding:0 14px}
  .sec{padding-left:14px;padding-right:14px}
  .hero{padding-left:14px;padding-right:14px}
  .dr{flex-direction:column;gap:5px}
  .dr-label{width:auto}
}