:root{--tax-navy:#16213a;--tax-navy-deep:#0c162b;--tax-orange:#f39200;--tax-cream:#f7f5f0;--tax-ink:#0b1d39;--tax-line:#d8ddd9;--tax-white:#fff}*{box-sizing:border-box}html{scroll-behavior:smooth}body.tax-page{margin:0;overflow-x:clip;background:var(--tax-cream);color:var(--tax-ink);font-family:Arial,Helvetica,sans-serif;line-height:1.5}a{color:inherit}.skip-link{position:fixed;z-index:20;top:-5rem;left:1rem;padding:.8rem;background:#fff}.skip-link:focus{top:1rem}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible{outline:3px solid var(--tax-orange);outline-offset:3px}.tax-header{min-height:72px;padding:0 5vw;display:flex;align-items:center;justify-content:space-between;gap:1rem;background:#fff;border-bottom:1px solid #e5e7e7}.tax-brand{font-size:1.03rem;font-weight:850;text-decoration:none;white-space:nowrap}.tax-brand span,.eyebrow{color:var(--tax-orange)}.tax-brand small{font-size:.65rem}.tax-header nav{display:flex;align-items:center;gap:1.4rem;font-size:.9rem;font-weight:800}.tax-header nav a{text-decoration:none}.tax-header nav a:last-child{padding:.58rem .8rem;background:var(--tax-orange);color:#fff;border-radius:4px}
.tax-hero{position:relative;isolation:isolate;display:grid;grid-template-columns:190px minmax(0,1fr) 260px;gap:clamp(2rem,4vw,4.5rem);min-height:610px;padding:5rem 6vw 4.5rem 5.5vw;overflow:hidden}.tax-hero:before{content:"";position:absolute;z-index:-1;inset:0 auto 0 0;width:260px;background:var(--tax-navy);clip-path:polygon(0 0,100% 0,58% 100%,0 100%)}.hero-uwg{align-self:start;width:185px;margin-top:.5rem;padding:.45rem;background:#fff;box-shadow:0 8px 20px rgba(0,0,0,.14)}.hero-uwg img{display:block;width:100%;height:auto}.hero-content{align-self:center;min-width:0}.eyebrow{margin:0 0 .9rem;font-size:.8rem;font-weight:850;letter-spacing:.06em;text-transform:uppercase}.hero-content h1,.tax-section h2,.calculator-copy h2,.city-section h2,.allocation-section h2,.tenant-section h2,.position-section h2{max-width:900px;margin:0;color:var(--tax-navy);font-size:clamp(2.3rem,4.7vw,5.25rem);font-weight:900;letter-spacing:-.06em;line-height:.91;text-transform:uppercase}.hero-content h1 span{color:var(--tax-orange)}.hero-lead{max-width:43rem;margin:1.6rem 0 0;font-size:1.16rem}.hero-actions,.form-actions{display:flex;flex-wrap:wrap;gap:.8rem;margin-top:1.8rem}.button{display:inline-block;padding:.88rem 1.15rem;border:1px solid var(--tax-navy);border-radius:3px;background:#fff;color:var(--tax-navy);font:inherit;font-weight:800;text-decoration:none;cursor:pointer}.button.primary{border-color:var(--tax-orange);background:var(--tax-orange);color:#fff}.button.primary:hover{background:#d67d00}.button:disabled{cursor:not-allowed;opacity:.55}.rate-card{align-self:center;margin:0;padding:1.8rem 1.25rem;border-top:7px solid var(--tax-orange);background:var(--tax-navy);color:#fff;text-align:center;box-shadow:0 14px 28px rgba(0,24,57,.17)}.rate-card p{margin:0 0 .5rem;font-size:.86rem;font-weight:800;text-transform:uppercase}.rate-flow{display:flex;justify-content:center;align-items:center;gap:.5rem;font-size:2.8rem;line-height:1}.rate-flow span{color:var(--tax-orange)}.rate-years{display:flex;justify-content:space-around;margin:.3rem 0 1.1rem;font-size:.8rem}.rate-card>b{color:#fff;font-size:1.1rem}
.tax-section,.allocation-section,.position-section,.tenant-section{max-width:1280px;margin:0 auto;padding:5.2rem 5vw}.steps-section{text-align:center}.steps-section h2{margin-right:auto;margin-left:auto}.steps-grid{display:grid;grid-template-columns:repeat(3,1fr);margin:2.3rem 0;border:1px solid var(--tax-line);background:#fff;text-align:left}.steps-grid article{padding:1.7rem 1.25rem;border-right:1px solid var(--tax-line)}.steps-grid article:last-child{border:0}.steps-grid span{display:grid;width:2.5rem;height:2.5rem;place-items:center;margin-bottom:.8rem;border-radius:50%;background:var(--tax-orange);color:#fff;font-weight:900}.steps-grid h3{margin:.2rem 0;font-size:1.25rem;line-height:1.15}.steps-grid p{margin:0}.tax-section details,.sources-section details{max-width:780px;margin:1.5rem auto;padding:1rem 1.2rem;background:#fff;border-left:5px solid var(--tax-orange);text-align:left}.tax-section summary,.sources-section summary{font-weight:850;cursor:pointer}
.calculator-section,.city-section{display:grid;grid-template-columns:minmax(0,.8fr) minmax(360px,1.1fr) minmax(280px,.8fr);gap:2rem;padding:5rem max(5vw,calc((100vw - 1280px)/2));background:var(--tax-navy);color:#fff}.calculator-copy h2,.city-section h2{color:#fff}.privacy-note,.model-note{padding:1rem 1.1rem;border-left:4px solid var(--tax-orange);background:rgba(255,255,255,.1)}.calculator-panel,.city-panel{padding:1.6rem;background:#fff;color:var(--tax-ink);box-shadow:0 12px 30px rgba(0,0,0,.18)}fieldset{margin:0 0 1.4rem;padding:0;border:0}legend,label{font-weight:850}legend{margin-bottom:.55rem}.choice-grid{display:grid;grid-template-columns:1fr 1fr;gap:.7rem}.choice-grid label{display:flex;gap:.55rem;align-items:flex-start;min-height:4.4rem;padding:.9rem;border:1px solid #b6c0cc;background:#fff;font-size:.94rem}.choice-grid input{margin-top:.2rem;accent-color:var(--tax-orange)}.choice-grid.compact label{min-height:3.8rem}input,select{width:100%;margin:.35rem 0 1rem;padding:.78rem;border:1px solid #aab4c2;border-radius:3px;background:#fff;color:var(--tax-ink);font:inherit}.field-hint{margin:-.5rem 0 1rem;font-size:.9rem}.form-error{min-height:1.3rem;margin:.3rem 0;color:#a90021;font-weight:700}.result-panel,.city-result{padding:1.8rem;background:#fff;color:var(--tax-ink);box-shadow:0 12px 30px rgba(0,0,0,.18)}.result-label{margin:0;color:#56677d;font-weight:800}.result-panel>strong,.city-result>strong{display:block;margin:.2rem 0;color:var(--tax-orange);font-size:clamp(2.5rem,4vw,4.5rem);font-weight:900;letter-spacing:-.06em;line-height:1}.result-panel>span,.city-result>span{font-weight:800}.comparison-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:.6rem;margin:1.5rem 0}.comparison-grid article{padding:1rem;border-top:4px solid var(--tax-orange);background:#f7f8f7}.comparison-grid b,.comparison-grid strong{display:block}.comparison-grid strong{margin-top:.35rem;font-size:1.16rem}.rate-result{padding-top:1rem;border-top:1px solid var(--tax-line)}.rate-result h3{margin:0}.highlight{font-size:1.25rem;font-weight:900}.slider-section{background:#fff}.range-layout{max-width:780px;margin:2rem auto;padding:1.5rem;background:var(--tax-cream)}.range-layout label{display:block}.range-layout output{float:right;color:var(--tax-orange);font-size:1.2rem}.range-layout input[type=range],.personnel-tool input[type=range]{padding:0;accent-color:var(--tax-orange)}.slider-result{margin-top:1rem;padding:1rem;background:#fff;font-weight:700}.marker-note{text-align:center;color:#56677d}.city-section{grid-template-columns:minmax(0,.9fr) minmax(300px,.75fr) minmax(280px,.75fr)}.city-panel .quick-amounts{display:flex;flex-wrap:wrap;gap:.5rem;margin:-.35rem 0 1rem}.quick-amounts button,.allocation-presets button{padding:.55rem .7rem;border:1px solid var(--tax-orange);background:#fff;color:var(--tax-navy);font:inherit;font-weight:800;cursor:pointer}.city-result{align-self:center}.personnel-section{background:#fff}.personnel-tool{max-width:760px;margin:2rem auto;padding:1.5rem;background:var(--tax-cream)}.personnel-tool output{float:right;color:var(--tax-orange);font-size:1.3rem}.personnel-result{display:grid;grid-template-columns:repeat(3,1fr);gap:.8rem;margin-top:1rem}.personnel-result article{padding:1rem;background:#fff;border-top:4px solid var(--tax-orange)}.personnel-result strong{display:block;font-size:1.3rem}.notice-list{max-width:760px;margin:1.5rem auto}.notice-list p{padding:.7rem 1rem;border-left:4px solid var(--tax-orange);background:#fff}.allocation-section{max-width:none;background:var(--tax-navy);color:#fff}.allocation-section h2{color:#fff}.allocation-presets{display:flex;flex-wrap:wrap;gap:.7rem;margin:1.5rem 0}.allocation-presets button{background:transparent;color:#fff}.allocation-total{font-weight:850}.allocation-grid{display:grid;grid-template-columns:repeat(5,1fr);gap:1px;background:rgba(255,255,255,.35)}.allocation-grid label{padding:1rem;background:var(--tax-navy-deep)}.allocation-grid input{margin-top:.7rem}.allocation-grid output{display:block;color:#ffbc62;font-weight:900}.examples-section{background:#fff}.example-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:1rem;margin-top:2rem}.example-grid article{padding:1.5rem;background:var(--tax-cream);border-top:5px solid var(--tax-orange)}.example-grid article>p:first-child{margin-top:0;color:#67758a;font-weight:800}.example-grid h3{font-size:1.3rem;line-height:1.15}.example-grid strong{display:block;color:var(--tax-orange);font-size:1.75rem}.example-grid a,.source-list a{color:var(--tax-navy);font-weight:850}.comparison-empty{padding:1rem;border-left:4px solid var(--tax-orange)}.tenant-section{display:grid;grid-template-columns:.8fr 1.2fr auto;gap:2rem;align-items:center}.tenant-section h2{font-size:clamp(2.1rem,3.5vw,3.8rem)}.position-section{max-width:none;background:#16213a;color:#fff}.position-section h2{color:#fff}.position-copy{max-width:720px;font-size:1.08rem}.position-copy li{margin:.7rem 0}.sources-section{background:#fff}.source-list{display:grid;gap:.7rem;padding-left:1.2rem}.operator-note{max-width:900px;margin-top:2rem;padding:1.2rem;background:var(--tax-cream);font-weight:700}.tax-footer{display:flex;flex-wrap:wrap;justify-content:center;gap:1rem;padding:1.5rem;background:var(--tax-navy-deep);color:#fff;font-size:.9rem}.tax-footer a{color:#fff}
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@media(max-width:720px){.tax-header{padding:0 1.1rem}.tax-brand{font-size:.9rem}.tax-header nav a:not(:last-child){display:none}.tax-hero{display:block;min-height:0;padding:3.2rem 1.5rem 3rem;border-top:7px solid var(--tax-navy)}.tax-hero:before,.hero-uwg{display:none}.hero-content h1{font-size:clamp(2.25rem,11vw,2.9rem);letter-spacing:-.075em}.hero-lead{font-size:1rem}.rate-card{max-width:none;margin-top:2rem}.tax-section,.allocation-section,.position-section,.tenant-section{padding:4rem 1.25rem}.tax-section h2,.calculator-copy h2,.city-section h2,.allocation-section h2,.tenant-section h2,.position-section h2{font-size:2.35rem}.steps-grid,.comparison-grid,.example-grid,.personnel-result{grid-template-columns:1fr}.steps-grid article{border-right:0;border-bottom:1px solid var(--tax-line)}.steps-grid article:last-child{border-bottom:0}.calculator-section,.city-section{grid-template-columns:1fr;padding:4rem 1.25rem}.calculator-copy,.city-section>div:first-child,.result-panel,.city-result{grid-column:auto}.choice-grid{grid-template-columns:1fr}.form-actions .button{width:100%;text-align:center}.allocation-grid{grid-template-columns:1fr}.tenant-section{grid-template-columns:1fr}.tenant-section .button{width:100%;text-align:center}.allocation-presets button{width:100%}.hero-actions .button{width:100%;text-align:center}}
.tax-page input[type=radio]{width:auto;margin:.2rem 0 0;flex:0 0 auto;accent-color:var(--tax-orange)}.choice-grid label{align-items:flex-start}.choice-grid label span{min-width:0}.calculator-section{grid-template-columns:minmax(270px,.78fr) minmax(420px,1.12fr) minmax(285px,.8fr);gap:2.5rem}.calculator-copy h2,.city-section h2{font-size:clamp(2.45rem,3.2vw,4rem);line-height:.96;letter-spacing:-.055em;overflow-wrap:normal}.city-section{grid-template-columns:minmax(270px,.76fr) minmax(0,1.24fr);gap:2.5rem}.city-section>div:first-child{grid-row:span 2;align-self:start}.city-panel{grid-column:2}.city-result{grid-column:2;box-shadow:none;border-top:5px solid var(--tax-orange);padding:2rem}.allocation-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:1rem;background:transparent}.allocation-grid label{border:1px solid rgba(255,255,255,.28);border-top:4px solid var(--tax-orange);padding:1.25rem}.percent-input{display:flex;align-items:center;gap:.6rem;margin-top:.8rem}.percent-input input{margin:0}.percent-input b{color:#ffbc62;font-size:1.15rem;line-height:1}@media(max-width:1100px){.calculator-section{grid-template-columns:1fr 1fr}.city-section{grid-template-columns:1fr}.city-section>div:first-child,.city-panel,.city-result{grid-column:auto;grid-row:auto}.city-result{padding:1.75rem}.allocation-grid{grid-template-columns:repeat(3,minmax(0,1fr))}}@media(max-width:720px){.calculator-section{grid-template-columns:1fr}.calculator-copy h2,.city-section h2{font-size:2.35rem}.allocation-grid{grid-template-columns:1fr}.allocation-grid label{padding:1.1rem}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}