:root {
  color-scheme: light;
  --ink: #17212b;
  --muted: #54616f;
  --line: #dbe2ea;
  --paper: #ffffff;
  --soft: #f4f7f9;
  --signal: #0f766e;
  --signal-dark: #115e59;
  --accent: #b45309;
  --warning: #fff7ed;
  --blue: #1d4ed8;
  --shadow: 0 18px 45px rgba(23, 33, 43, 0.12);
  font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  margin: 0;
  color: var(--ink);
  background: var(--paper);
  font-size: 17px;
  line-height: 1.6;
}

a {
  color: var(--signal-dark);
  text-decoration-thickness: 0.08em;
  text-underline-offset: 0.18em;
}

img {
  display: block;
  max-width: 100%;
}

.skip-link {
  position: absolute;
  left: -999px;
  top: 12px;
  z-index: 10;
  padding: 10px 14px;
  background: var(--ink);
  color: #fff;
}

.skip-link:focus {
  left: 12px;
}

.site-header {
  position: sticky;
  top: 0;
  z-index: 5;
  border-bottom: 1px solid rgba(219, 226, 234, 0.9);
  background: rgba(255, 255, 255, 0.94);
  backdrop-filter: blur(14px);
}

.nav {
  width: min(1120px, calc(100% - 32px));
  min-height: 72px;
  margin: 0 auto;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 24px;
}

.brand {
  display: inline-flex;
  align-items: center;
  gap: 10px;
  color: var(--ink);
  font-weight: 800;
  text-decoration: none;
}

.brand-mark {
  width: 38px;
  height: 38px;
  border-radius: 8px;
  display: grid;
  place-items: center;
  background: var(--signal);
  color: #fff;
  font-weight: 900;
}

.nav-links {
  display: flex;
  align-items: center;
  gap: 18px;
  font-size: 15px;
}

.nav-links a {
  color: var(--ink);
  text-decoration: none;
}

.nav-links a:hover {
  color: var(--signal-dark);
}

.button {
  display: inline-flex;
  min-height: 46px;
  align-items: center;
  justify-content: center;
  gap: 8px;
  border: 1px solid transparent;
  border-radius: 8px;
  padding: 11px 18px;
  background: var(--signal);
  color: #fff;
  font-weight: 750;
  text-decoration: none;
  cursor: pointer;
}

.button:hover {
  background: var(--signal-dark);
  color: #fff;
}

.button.secondary {
  background: #fff;
  color: var(--signal-dark);
  border-color: var(--line);
}

.hero {
  border-bottom: 1px solid var(--line);
  background:
    linear-gradient(90deg, rgba(244, 247, 249, 0.97), rgba(244, 247, 249, 0.84)),
    url("hero-tax-notice-review.jpg") center / cover no-repeat;
}

.hero-inner {
  width: min(1120px, calc(100% - 32px));
  min-height: auto;
  margin: 0 auto;
  display: grid;
  grid-template-columns: minmax(0, 1fr) 410px;
  align-items: start;
  gap: 32px;
  padding: 34px 0 42px;
}

.eyebrow {
  margin: 0 0 12px;
  color: var(--signal-dark);
  font-size: 14px;
  font-weight: 850;
  letter-spacing: 0.04em;
  text-transform: uppercase;
}

h1,
h2,
h3 {
  line-height: 1.1;
  letter-spacing: 0;
}

h1 {
  max-width: 700px;
  margin: 0 0 18px;
  font-size: clamp(40px, 5.2vw, 60px);
}

h2 {
  margin: 0 0 16px;
  font-size: clamp(30px, 4vw, 46px);
}

h3 {
  margin: 0 0 10px;
  font-size: 22px;
}

p {
  margin: 0 0 16px;
}

.lead {
  max-width: 690px;
  color: #2f3b47;
  font-size: 21px;
}

.hero-actions {
  display: flex;
  flex-wrap: wrap;
  gap: 12px;
  margin-top: 28px;
}

.trust-line {
  max-width: 660px;
  margin-top: 16px;
  color: var(--muted);
  font-size: 14px;
}

.intake-card {
  align-self: start;
  scroll-margin-top: 88px;
  border: 1px solid var(--line);
  border-radius: 8px;
  padding: 20px;
  background: rgba(255, 255, 255, 0.96);
  box-shadow: var(--shadow);
}

.intake-card form {
  display: grid;
  gap: 12px;
}

label {
  display: grid;
  gap: 6px;
  color: #2f3b47;
  font-size: 14px;
  font-weight: 720;
}

input,
select,
textarea {
  width: 100%;
  min-height: 44px;
  border: 1px solid #cbd5df;
  border-radius: 8px;
  padding: 10px 12px;
  background: #fff;
  color: var(--ink);
  font: inherit;
  font-size: 15px;
}

textarea {
  min-height: 86px;
  resize: vertical;
}

.form-note {
  color: var(--muted);
  font-size: 13px;
  line-height: 1.45;
}

.tally-shell {
  overflow: hidden;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #fff;
}

.tally-shell iframe {
  display: block;
  width: 100%;
  min-height: 720px;
  border: 0;
}

.section {
  padding: 56px 0;
}

.section.alt {
  background: var(--soft);
}

.wrap {
  width: min(1120px, calc(100% - 32px));
  margin: 0 auto;
}

.narrow {
  max-width: 780px;
}

.grid {
  display: grid;
  gap: 18px;
  align-items: start;
}

.grid.three {
  grid-template-columns: repeat(3, minmax(0, 1fr));
}

.grid.two {
  grid-template-columns: repeat(2, minmax(0, 1fr));
}

.card {
  border: 1px solid var(--line);
  border-radius: 8px;
  padding: 22px;
  background: #fff;
}

.card strong {
  color: var(--ink);
}

.check-list,
.plain-list {
  margin: 0;
  padding: 0;
  list-style: none;
}

.check-list li,
.plain-list li {
  position: relative;
  padding-left: 26px;
  margin: 10px 0;
}

.check-list li::before {
  content: "";
  position: absolute;
  left: 0;
  top: 0.62em;
  width: 10px;
  height: 10px;
  border-radius: 3px;
  background: var(--signal);
}

.plain-list li::before {
  content: "";
  position: absolute;
  left: 0;
  top: 0.7em;
  width: 8px;
  height: 8px;
  border-radius: 50%;
  background: var(--accent);
}

.notice-band {
  border-block: 1px solid #fed7aa;
  background: var(--warning);
  padding: 16px 0;
}

.notice-band p {
  margin: 0;
  color: #6b3b0e;
}

.topic-links {
  display: flex;
  flex-wrap: wrap;
  gap: 10px;
  margin-top: 22px;
}

.topic-links a {
  border: 1px solid var(--line);
  border-radius: 8px;
  padding: 9px 12px;
  background: #fff;
  color: var(--ink);
  font-size: 15px;
  font-weight: 720;
  text-decoration: none;
}

.topic-links a:hover {
  border-color: var(--signal);
  color: var(--signal-dark);
}

.page-hero {
  background: var(--soft);
  border-bottom: 1px solid var(--line);
}

.page-hero .wrap {
  padding: 70px 0;
}

.page-hero h1 {
  font-size: clamp(38px, 6vw, 64px);
}

.resource-list a {
  font-weight: 720;
}

.content-image {
  width: 100%;
  aspect-ratio: 16 / 9;
  object-fit: cover;
  object-position: center;
  margin-top: 20px;
  border-radius: 8px;
  border: 1px solid var(--line);
  box-shadow: var(--shadow);
}

.legal-copy {
  max-width: 860px;
}

.legal-copy h2 {
  margin-top: 28px;
  font-size: clamp(26px, 3vw, 34px);
}

details {
  border-top: 1px solid var(--line);
  padding: 18px 0;
}

details:last-of-type {
  border-bottom: 1px solid var(--line);
}

summary {
  cursor: pointer;
  color: var(--ink);
  font-size: 20px;
  font-weight: 820;
}

details p {
  margin-top: 12px;
  color: var(--muted);
}

.carry-forward {
  display: grid;
  gap: 12px;
}

.carry-forward div {
  display: grid;
  gap: 2px;
  border: 1px solid var(--line);
  border-radius: 8px;
  padding: 12px;
  background: var(--soft);
}

.carry-forward strong {
  color: var(--muted);
  font-size: 13px;
  text-transform: uppercase;
}

.carry-forward span {
  color: var(--ink);
  font-weight: 760;
}

.cta-section {
  background: var(--ink);
  color: #fff;
}

.cta-section h2,
.cta-section p {
  color: #fff;
}

.cta-section .button.secondary {
  background: transparent;
  color: #fff;
  border-color: rgba(255, 255, 255, 0.3);
}

.site-footer {
  border-top: 1px solid var(--line);
  padding: 34px 0;
  color: var(--muted);
  font-size: 14px;
}

.footer-grid {
  display: grid;
  grid-template-columns: 1fr auto;
  gap: 24px;
}

.footer-links {
  display: flex;
  flex-wrap: wrap;
  gap: 14px;
}

@media (max-width: 900px) {
  .nav {
    align-items: flex-start;
    flex-direction: column;
    justify-content: center;
    padding: 12px 0;
  }

  .nav-links {
    flex-wrap: wrap;
  }

  .hero {
    background:
      linear-gradient(180deg, rgba(244, 247, 249, 0.98), rgba(244, 247, 249, 0.9)),
      url("hero-tax-notice-review.jpg") center / cover no-repeat;
  }

  .hero-inner {
    min-height: auto;
    grid-template-columns: 1fr;
    padding: 32px 0 48px;
  }

  .grid.three,
  .grid.two {
    grid-template-columns: 1fr;
  }

  .footer-grid {
    grid-template-columns: 1fr;
  }
}

@media (max-width: 560px) {
  body {
    font-size: 16px;
  }

  .nav-links a:not(.button) {
    display: none;
  }

  .button {
    width: 100%;
  }

  .hero-actions {
    flex-direction: column;
  }

  .section {
    padding: 44px 0;
  }
}