:root{
  --ink:#13243b;--ink-2:#3d4f63;--muted:#5d6e80;--paper:#f5f8f9;--card:#fff;--line:#d6dfe5;--line-2:#e8eef1;
  --verdigris:#23796f;--verdigris-2:#2f9a8d;--verdigris-soft:#e3f2ef;--amber:#a76a09;--amber-soft:#fbf0db;
  --fed:#40607f;--fica:#7d93a8;--state:#c08a2e;--pre:#9bb7ad;
  --l0:#eef4f3;--l1:#cfe6e1;--l2:#a2d0c7;--l3:#6db5a8;--l4:#3b9486;--l5:#1d6c62;
  --radius:10px;--max:1120px;--read:68ch;
  --font:"Public Sans",system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;
}
*{box-sizing:border-box}
[hidden]{display:none!important}
html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--paper);color:var(--ink);font:400 17px/1.6 var(--font);font-feature-settings:"tnum" 1}
a{color:var(--verdigris);text-underline-offset:.18em}
a:hover{color:var(--ink)}
:focus-visible{outline:3px solid var(--verdigris-2);outline-offset:2px;border-radius:3px}
img,svg{max-width:100%;height:auto}
h1,h2,h3{line-height:1.15;letter-spacing:-.015em;margin:1.6em 0 .5em}
h1{font-size:clamp(2rem,4.6vw,3.1rem);font-weight:800;margin-top:.3em;letter-spacing:-.03em}
h2{font-size:clamp(1.4rem,2.6vw,1.85rem);font-weight:750}
h3{font-size:1.2rem;font-weight:700}
p,ul,ol{margin:0 0 1em}
.wrap{max-width:var(--max);margin:0 auto;padding:0 20px}
.prose{max-width:var(--read)}
.prose li{margin-bottom:.35em}
.skip{position:absolute;left:-999px}.skip:focus{left:12px;top:12px;background:#fff;padding:8px 12px;z-index:9}

/* header */
.site-head{background:var(--ink);color:#fff}
.site-head .wrap{display:flex;align-items:center;gap:24px;min-height:64px}
.brand{display:flex;align-items:center;gap:10px;color:#fff;text-decoration:none;font-weight:800;font-size:1.25rem;letter-spacing:-.02em}
.brand svg{width:30px;height:30px}
.nav{display:flex;gap:4px;margin-left:auto;flex-wrap:wrap}
.nav a{color:#d9e4ec;text-decoration:none;padding:8px 12px;border-radius:8px;font-size:.95rem;font-weight:500}
.nav a:hover,.nav a[aria-current]{background:rgba(255,255,255,.1);color:#fff}
.nav-toggle{display:none;margin-left:auto;background:none;border:1px solid rgba(255,255,255,.35);color:#fff;border-radius:8px;padding:6px 12px;font:inherit}
@media(max-width:860px){
  .nav-toggle{display:block}
  .nav{display:none;width:100%;flex-direction:column;padding-bottom:12px}
  .site-head .wrap{flex-wrap:wrap}
  .nav-open .nav{display:flex}
}

/* crumbs + page head */
.crumbs{font-size:.88rem;color:var(--muted);margin:22px 0 0}
.crumbs ol{list-style:none;padding:0;margin:0;display:flex;flex-wrap:wrap;gap:6px}
.crumbs li+li::before{content:"/";margin-right:6px;color:var(--line)}
.crumbs a{color:var(--muted)}
.lede{font-size:1.18rem;color:var(--ink-2);max-width:62ch}
.verified{font-size:.88rem;color:var(--muted);margin-top:-.4em}

/* hero */
.hero{padding:40px 0 10px}
.hero h1{font-size:clamp(2.4rem,6vw,4.2rem);max-width:13ch;margin-bottom:.25em}
.hero .lede{margin-bottom:1.4em}
.hero-grid{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1.55fr);gap:40px;align-items:start}
@media(max-width:900px){.hero-grid{grid-template-columns:1fr}}

/* tile map: the signature element */
.map-card{background:var(--card);border:1px solid var(--line);border-radius:14px;padding:18px 18px 14px}
.map-metric{display:flex;gap:6px;flex-wrap:wrap;margin-bottom:14px}
.map-metric button{font:inherit;font-size:.9rem;border:1px solid var(--line);background:var(--paper);color:var(--ink-2);padding:6px 12px;border-radius:999px;cursor:pointer}
.map-metric button[aria-pressed=true]{background:var(--ink);border-color:var(--ink);color:#fff}
.tilemap{display:grid;grid-template-columns:repeat(12,1fr);gap:4px}
.tile{--lvl:0;aspect-ratio:1;border-radius:6px;display:flex;flex-direction:column;justify-content:center;align-items:center;text-decoration:none;
  background:var(--l0);color:var(--ink);font-weight:700;font-size:clamp(.55rem,1.1vw,.82rem);line-height:1.1;transition:transform .12s}
.tile[style*="--lvl:1"]{background:var(--l1)}.tile[style*="--lvl:2"]{background:var(--l2)}
.tile[style*="--lvl:3"]{background:var(--l3);color:#06231f}.tile[style*="--lvl:4"]{background:var(--l4);color:#fff}
.tile[style*="--lvl:5"]{background:var(--l5);color:#fff}
.tile:hover{transform:scale(1.08);outline:2px solid var(--ink)}
.tile-v{font-weight:500;font-size:.85em;opacity:.9}
.map-foot{display:flex;justify-content:space-between;align-items:center;gap:10px;margin-top:12px;font-size:.85rem;color:var(--muted);flex-wrap:wrap}
.scale{display:flex;gap:2px;align-items:center}.scale i{width:18px;height:10px;border-radius:2px;display:block}
@media(max-width:520px){.tile-v{display:none}}

/* blocks */
section{margin:48px 0}
.paths{display:grid;grid-template-columns:1fr 1fr;gap:24px}
@media(max-width:760px){.paths{grid-template-columns:1fr}}
.path{border-top:4px solid var(--verdigris);background:var(--card);padding:22px 24px;border-radius:0 0 var(--radius) var(--radius)}
.path.employers{border-color:var(--ink)}
.path h2{margin-top:0;font-size:1.35rem}
.path ul{list-style:none;padding:0;margin:0}
.path li{border-top:1px solid var(--line-2);padding:10px 0}
.path li a{font-weight:650;text-decoration:none}.path li span{display:block;color:var(--muted);font-size:.93rem}

.jump{display:flex;gap:10px;align-items:center;flex-wrap:wrap}
select,input[type=number],input[type=text],input[type=email]{font:inherit;font-size:1rem;padding:10px 12px;border:1px solid #b9c7d1;border-radius:8px;background:#fff;color:var(--ink);min-height:46px;width:100%}
label{font-weight:600;font-size:.95rem;display:block;margin-bottom:5px}
.btn{display:inline-block;font:inherit;font-weight:700;background:var(--verdigris);color:#fff;border:0;border-radius:8px;padding:12px 20px;text-decoration:none;cursor:pointer}
.btn:hover{background:var(--ink);color:#fff}

/* figure strip on state pages */
.facts{display:grid;grid-template-columns:repeat(auto-fit,minmax(190px,1fr));border:1px solid var(--line);border-radius:var(--radius);background:var(--card);margin:22px 0}
.fact{padding:16px 18px;border-right:1px solid var(--line-2)}
.fact:last-child{border-right:0}
.fact b{display:block;font-size:1.6rem;font-weight:800;letter-spacing:-.02em}
.fact span{color:var(--muted);font-size:.9rem}
.change{background:var(--amber-soft);border-left:4px solid var(--amber);padding:12px 16px;border-radius:0 8px 8px 0;margin:18px 0;max-width:var(--read)}

/* calculators */
.calc{display:grid;grid-template-columns:minmax(0,.9fr) minmax(0,1.1fr);gap:28px;align-items:start;margin:26px 0}
@media(max-width:900px){.calc{grid-template-columns:minmax(0,1fr)}}
.calc form{background:var(--card);border:1px solid var(--line);border-radius:14px;padding:22px;display:grid;gap:14px}
.calc fieldset{border:0;padding:0;margin:0;display:flex;gap:8px;flex-wrap:wrap}
.calc legend{font-weight:600;font-size:.95rem;margin-bottom:6px}
.seg-input{display:flex;border:1px solid #b9c7d1;border-radius:8px;overflow:hidden}
.seg-input label{margin:0;flex:1;text-align:center;padding:9px 10px;cursor:pointer;font-weight:600;background:#fff}
.seg-input input{position:absolute;opacity:0}
.seg-input input:checked+span{color:#fff}
.seg-input label:has(input:checked){background:var(--ink);color:#fff}
.seg-input label:has(input:focus-visible){outline:3px solid var(--verdigris-2);outline-offset:-3px}
.two{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:12px}
.hint{font-size:.84rem;color:var(--muted);margin:4px 0 0;font-weight:400}
.result{background:var(--card);border:1px solid var(--line);border-radius:14px;padding:22px}
.result-head{margin:0;color:var(--muted);font-weight:600}
.result-big{font-size:clamp(2.2rem,5vw,3.2rem);font-weight:800;letter-spacing:-.03em;margin:4px 0 0;color:var(--verdigris)}
.result-big small{font-size:1rem;color:var(--muted);font-weight:500;letter-spacing:0}
.result-sub{color:var(--ink-2);margin-bottom:16px}
.bar{display:flex;height:18px;border-radius:5px;overflow:hidden;gap:2px;margin:6px 0 10px}
.seg-net{background:var(--verdigris)}.seg-fed{background:var(--fed)}.seg-fica{background:var(--fica)}.seg-state{background:var(--state)}.seg-pre{background:var(--pre)}
.bar-key{list-style:none;padding:0;margin:0 0 14px;display:flex;flex-wrap:wrap;gap:6px 16px;font-size:.86rem;color:var(--ink-2)}
.bar-key i{display:inline-block;width:10px;height:10px;border-radius:2px;margin-right:6px}
.fine{font-size:.84rem;color:var(--muted);margin:12px 0 0}

/* tables */
.table-wrap{overflow-x:auto;border:1px solid var(--line);border-radius:var(--radius);background:var(--card);margin:18px 0}
table{border-collapse:collapse;width:100%;font-size:.95rem}
th,td{text-align:left;padding:10px 14px;border-bottom:1px solid var(--line-2);vertical-align:top}
thead th{background:#eef3f5;font-weight:700;font-size:.88rem;color:var(--ink-2);white-space:nowrap}
td{font-variant-numeric:tabular-nums}
tbody tr:last-child th,tbody tr:last-child td{border-bottom:0}
.breakdown{margin-top:8px}.breakdown td{text-align:right;white-space:nowrap}.breakdown thead th+th{text-align:right}
.breakdown tr.total th,.breakdown tr.total td{font-weight:800;border-top:2px solid var(--ink)}
.compare td.win{color:var(--verdigris);font-weight:700}
th[data-k]{cursor:pointer}th[aria-sort=descending]::after{content:" ↓"}th[aria-sort=ascending]::after{content:" ↑"}
.up{color:var(--amber);font-weight:700}

/* cards list */
.grid-links{display:grid;grid-template-columns:repeat(auto-fill,minmax(200px,1fr));gap:2px 20px;list-style:none;padding:0}
.grid-links a{display:block;padding:7px 0;border-bottom:1px solid var(--line-2);text-decoration:none;font-weight:550}
.related{background:var(--card);border:1px solid var(--line);border-radius:var(--radius);padding:18px 22px;margin:40px 0}
.related h2{font-size:1.15rem;margin-top:0}
.related ul{columns:2;padding-left:18px;margin:0}@media(max-width:600px){.related ul{columns:1}}
.faq dt{font-weight:700;margin-top:1.1em}.faq dd{margin:.3em 0 0}
.note{font-size:.92rem;color:var(--ink-2);background:var(--line-2);padding:12px 16px;border-radius:8px;max-width:var(--read)}
.ad{margin:28px 0;min-height:280px;display:flex;justify-content:center;align-items:center}
.ad-sticky{min-height:0}

/* footer */
.site-foot{background:var(--ink);color:#c9d6df;margin-top:70px;padding:44px 0 30px;font-size:.93rem}
.site-foot a{color:#e6eef3;text-decoration:none}.site-foot a:hover{text-decoration:underline}
.foot-grid{display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:28px}
@media(max-width:760px){.foot-grid{grid-template-columns:1fr 1fr}}
.site-foot h2{font-size:.95rem;color:#fff;margin:0 0 10px}
.site-foot ul{list-style:none;padding:0;margin:0}.site-foot li{margin:6px 0}
.disclaimer{border-top:1px solid rgba(255,255,255,.15);margin-top:30px;padding-top:18px;font-size:.84rem;color:#9fb2c1;max-width:90ch}
.newsletter{display:flex;flex-wrap:wrap;gap:8px;margin-top:10px}.newsletter input[type=email]{flex:1 1 200px}.nl-msg{flex-basis:100%;margin:4px 0 0;font-size:.9rem}.site-foot .newsletter .btn{background:#5fd4c4;color:#0b2230}.site-foot .newsletter .btn:hover{background:#fff;color:#0b2230}.site-foot .newsletter .btn:disabled{opacity:.6;cursor:wait}.newsletter input{min-height:42px}
@media(prefers-reduced-motion:reduce){*{transition:none!important}}
@media print{.site-head,.site-foot,.ad,.calc form{display:none}}
.cols{columns:3 160px;padding-left:18px;margin:0 0 24px}