:root {
  --bg: #071022;
  --surface: #0e1a30;
  --surface-soft: #142541;
  --text: #e9f0ff;
  --muted: #a9b8d6;
  --accent: #36c6a8;
  --accent-strong: #2ca98f;
  --line: #213454;
  --container: 1920px;
  --radius: 16px;
  --header-h: 78px;
}

* {
  box-sizing: border-box;
}

html,
body {
  margin: 0;
  padding: 0;
}

body {
  font-family: Inter, system-ui, -apple-system, "Segoe UI", Roboto, Arial, sans-serif;
  background: radial-gradient(circle at 10% -10%, #1b3158 0, var(--bg) 55%);
  color: var(--text);
  line-height: 1.6;
  overflow-x: hidden;
}

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

a {
  color: inherit;
  text-decoration: none;
}

.container {
  width: min(90vw, var(--container));
  margin-inline: auto;
  max-width: 100%;
}

.max-w-text {
  max-width: 70ch;
}

.site-header {
  position: sticky;
  top: 0;
  z-index: 50;
  transition: background-color .2s ease, backdrop-filter .2s ease, border-color .2s ease;
  border-bottom: 1px solid transparent;
}

.header-overlay {
  background: transparent;
}

.header-overlay.is-scrolled,
.header-solid {
  background: rgba(7, 16, 34, .95);
  backdrop-filter: blur(8px);
  border-color: var(--line);
}

.header-overlay .brand img {
  filter: brightness(0) invert(1);
  transition: filter .2s ease;
}

.header-overlay.is-scrolled .brand img,
.header-solid .brand img {
  filter: none;
}

.header-inner {
  min-height: var(--header-h);
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 1rem;
}

.desktop-nav ul,
.mobile-drawer ul,
.site-footer ul {
  list-style: none;
  margin: 0;
  padding: 0;
}

.desktop-nav {
  display: none;
}

.desktop-nav-wrap {
  display: none;
  align-items: center;
  gap: .9rem;
}

.desktop-nav > ul {
  display: flex;
  gap: 1.4rem;
  align-items: center;
}

.desktop-nav a {
  color: var(--text);
  font-weight: 600;
  font-size: .95rem;
}

.desktop-nav li.is-active > a,
.desktop-nav a:hover {
  color: var(--accent);
}

.has-dropdown {
  position: relative;
}

.dropdown {
  position: absolute;
  left: 0;
  top: 100%;
  min-width: 260px;
  background: var(--surface);
  border: 1px solid var(--line);
  border-radius: 12px;
  padding: .5rem;
  opacity: 0;
  transform: translateY(8px);
  pointer-events: none;
  transition: all .15s ease;
}

.has-dropdown:hover .dropdown {
  opacity: 1;
  transform: translateY(0);
  pointer-events: auto;
}

.dropdown a {
  display: block;
  padding: .5rem .65rem;
  border-radius: 8px;
}

.dropdown a:hover {
  background: var(--surface-soft);
}

.dropdown.mega-dropdown {
  width: min(760px, calc(100vw - 3rem));
  min-width: 620px;
  padding: .9rem;
}

.mega-dropdown-grid {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: .8rem 1rem;
}

.mega-dropdown-col {
  min-width: 0;
}

.mega-dropdown-title {
  margin: 0 0 .45rem;
  font-size: .77rem;
  font-weight: 800;
  letter-spacing: .08em;
  text-transform: uppercase;
  color: #b9cbe8;
}

.mega-dropdown-list {
  list-style: none;
  margin: 0;
  padding: 0;
  display: grid;
  gap: .25rem;
}

.mega-dropdown-list a {
  display: block;
  padding: .45rem .55rem;
  border-radius: 8px;
}

.mega-dropdown-footer {
  margin-top: .72rem;
  padding-top: .62rem;
  border-top: 1px solid rgba(255, 255, 255, .12);
}

.mega-dropdown-footer a {
  display: inline-flex;
  align-items: center;
  gap: .35rem;
  font-size: .84rem;
  font-weight: 700;
}

.menu-toggle,
.drawer-close,
.submenu-toggle {
  border: 1px solid var(--line);
  background: var(--surface);
  color: var(--text);
  border-radius: 10px;
  padding: .6rem .9rem;
  font: inherit;
}

.mobile-overlay {
  position: fixed;
  inset: 0;
  background: rgba(3, 8, 18, .64);
  z-index: 60;
}

.mobile-drawer {
  position: fixed;
  top: 0;
  right: 0;
  height: 100dvh;
  width: min(86vw, 360px);
  background: #0b1730;
  z-index: 65;
  transform: translateX(100%);
  transition: transform .2s ease;
  border-left: 1px solid var(--line);
  padding: 1rem;
  overflow-y: auto;
}

.mobile-drawer.is-open {
  transform: translateX(0);
}

.mobile-drawer nav > ul {
  margin-top: 1rem;
  display: grid;
  gap: .55rem;
}

.mobile-nav-cta {
  width: 100%;
  margin-top: .8rem;
}

.mobile-drawer a,
.submenu-toggle {
  display: block;
  width: 100%;
  text-align: left;
  padding: .62rem .7rem;
  border-radius: 8px;
}

.mobile-drawer a:hover,
.submenu-toggle:hover {
  background: var(--surface-soft);
}

.submenu {
  margin-top: .4rem;
  padding-left: .7rem !important;
  display: grid;
  gap: .3rem;
}

body.menu-open {
  overflow: hidden;
}

.hero-section {
  position: relative;
  overflow: hidden;
  min-height: clamp(380px, 62vh, 620px);
  display: flex;
  align-items: center;
  border-bottom: 1px solid var(--line);
  background: linear-gradient(145deg, #0f2343 0%, #0b1e3a 50%, #08162e 100%);
  box-shadow:
    inset 16px 16px 32px rgba(3, 9, 22, .62),
    inset -16px -16px 30px rgba(40, 81, 139, .26),
    0 16px 30px rgba(2, 8, 20, .36);
}

.hero-section::before {
  content: "";
  position: absolute;
  inset: -22% -16%;
  z-index: 0;
  pointer-events: none;
  background: linear-gradient(
    110deg,
    rgba(129, 191, 255, .22) 0%,
    rgba(66, 124, 206, .08) 22%,
    rgba(83, 230, 203, .16) 48%,
    rgba(66, 124, 206, .08) 74%,
    rgba(129, 191, 255, .22) 100%
  );
  background-size: 240% 100%;
  animation: hero-neu-flow 22s linear infinite;
}

.hero-section::after {
  content: "";
  position: absolute;
  inset: 0;
  z-index: 1;
  pointer-events: none;
  background:
    radial-gradient(circle at 18% 18%, rgba(166, 214, 255, .12), rgba(166, 214, 255, 0) 44%),
    radial-gradient(circle at 82% 82%, rgba(84, 230, 203, .10), rgba(84, 230, 203, 0) 46%),
    linear-gradient(180deg, rgba(6, 14, 31, .12), rgba(6, 14, 31, .6));
}

.hero-section .cta-row .btn {
  display: inline-flex;
  width: 100%;
  max-width: 100%;
  white-space: nowrap;
}

.hero-content {
  position: relative;
  z-index: 3;
  padding-block: calc(var(--header-h) + 2.2rem) 3.25rem;
}

.eyebrow {
  letter-spacing: .12em;
  text-transform: uppercase;
  color: #99accf;
  font-size: .78rem;
  margin: 0 0 .7rem;
}

h1,
h2,
h3,
p {
  margin: 0;
}

h1 {
  font-size: clamp(2rem, 4vw, 3.2rem);
  line-height: 1.1;
  margin-bottom: 1rem;
}

h2 {
  font-size: clamp(1.4rem, 2.4vw, 2rem);
  line-height: 1.2;
  margin-bottom: .8rem;
}

h3 {
  font-size: 1.05rem;
  margin-bottom: .45rem;
}

.lead {
  color: var(--muted);
  font-size: 1.05rem;
}

.section {
  padding: clamp(2.5rem, 6vw, 4.5rem) 0;
}

.section-muted {
  background: rgba(20, 37, 65, .4);
  border-block: 1px solid var(--line);
}

.grid {
  display: grid;
  gap: 1rem;
}

.grid-2 { grid-template-columns: repeat(1, minmax(0, 1fr)); }
.grid-3 { grid-template-columns: repeat(1, minmax(0, 1fr)); }
.grid-4 { grid-template-columns: repeat(1, minmax(0, 1fr)); }

.card {
  background: linear-gradient(180deg, rgba(20, 37, 65, .7), rgba(14, 26, 48, .95));
  border: 1px solid var(--line);
  border-radius: var(--radius);
  padding: 1.1rem;
}

.card p {
  color: var(--muted);
}

.step-card {
  position: relative;
}

.step-index {
  width: 2rem;
  height: 2rem;
  border-radius: 999px;
  border: 1px solid var(--accent);
  color: var(--accent);
  display: inline-grid;
  place-items: center;
  margin-bottom: .8rem;
  font-weight: 700;
}

.cta-row {
  margin-top: 1rem;
  display: flex;
  flex-wrap: wrap;
  gap: .7rem;
}

.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: .4rem;
  border-radius: 10px;
  padding: .68rem 1rem;
  font-weight: 700;
  border: 1px solid transparent;
}

.btn-primary {
  background: linear-gradient(120deg, #2dd4bf 0%, #34d399 48%, #22c55e 100%);
  background-size: 220% 220%;
  color: #03231c;
  box-shadow: 0 8px 22px rgba(45, 212, 191, .3);
  animation: nav-gradient-flow 5.2s ease infinite;
  will-change: background-position;
}

.btn-primary:hover,
.btn-primary:focus-visible {
  background: linear-gradient(120deg, #4cf1d1 0%, #48e5ab 48%, #34d399 100%);
  background-size: 220% 220%;
  color: #03231c;
}

.btn-secondary,
.btn-home-tax-tools {
  border-color: transparent;
  background:
    linear-gradient(180deg, rgba(9, 20, 40, .95), rgba(9, 20, 40, .95)) padding-box,
    linear-gradient(120deg, #2dd4bf 0%, #34d399 52%, #22c55e 100%) border-box;
  color: #d8fff6;
  box-shadow: 0 8px 20px rgba(45, 212, 191, .14);
}

.btn-secondary:hover,
.btn-secondary:focus-visible,
.btn-home-tax-tools:hover,
.btn-home-tax-tools:focus-visible {
  background:
    linear-gradient(180deg, rgba(12, 27, 52, .98), rgba(12, 27, 52, .98)) padding-box,
    linear-gradient(120deg, #4cf1d1 0%, #48e5ab 52%, #34d399 100%) border-box;
  color: #eafffb;
}

.btn-ghost {
  background: transparent;
  border-color: var(--line);
  color: var(--text);
}

.btn-ghost:hover,
.btn-ghost:focus-visible {
  background: rgba(20, 37, 65, .72);
}

.nav-cta {
  white-space: nowrap;
}

@keyframes nav-heartbeat {
  0%, 38%, 72%, 100% {
    transform: scale(1);
  }
  18% {
    transform: scale(1.06);
  }
  52% {
    transform: scale(1.03);
  }
}

@keyframes nav-gradient-flow {
  0% {
    background-position: 0% 50%;
  }
  50% {
    background-position: 100% 50%;
  }
  100% {
    background-position: 0% 50%;
  }
}

@keyframes hero-neu-flow {
  0% {
    background-position: 0% 50%;
  }
  100% {
    background-position: 240% 50%;
  }
}

.nav-cta-heartbeat {
  animation: nav-soft-pulse 5s ease-in-out infinite;
  transform-origin: center;
  will-change: transform, box-shadow;
}

@media (prefers-reduced-motion: reduce) {
  .btn-primary {
    animation: none;
  }

  .hero-section::before {
    animation: none;
  }

  .nav-cta-heartbeat {
    animation: none;
    background: linear-gradient(120deg, #2dd4bf 0%, #34d399 100%);
  }
}

.text-link {
  color: var(--accent);
  font-weight: 700;
  display: inline-block;
  margin-top: .7rem;
}

.btn-link {
  background: transparent;
  border: 0;
  color: #b9d6ff;
  padding: 0;
  font: inherit;
  text-decoration: underline;
  text-underline-offset: 2px;
  cursor: pointer;
}

.btn-link:hover {
  color: #ffffff;
}

.badge {
  display: inline-flex;
  font-size: .75rem;
  font-weight: 700;
  color: #03231c;
  background: #a8f0de;
  border-radius: 999px;
  padding: .2rem .55rem;
}

.badge--standard {
  color: #0d2b4f;
  background: #cfe2ff;
}

.badge--express {
  color: #062f26;
  background: #86efac;
}

.teaser-card {
  display: grid;
  gap: .5rem;
}

.tool-wrap {
  background: rgba(14, 26, 48, .75);
  border: 1px solid var(--line);
  border-radius: var(--radius);
  padding: clamp(1rem, 3vw, 1.6rem);
}

.form-grid {
  display: grid;
  grid-template-columns: repeat(1, minmax(0, 1fr));
  gap: .85rem;
}

.field {
  display: grid;
  gap: .35rem;
}

.field label {
  font-weight: 600;
  font-size: .92rem;
}

.field input,
.field select,
.field textarea {
  width: 100%;
  border: 1px solid var(--line);
  border-radius: 10px;
  background: #091428;
  color: var(--text);
  padding: .62rem .75rem;
  font: inherit;
}

.checkbox-field label {
  display: flex;
  align-items: center;
  gap: .55rem;
}

.consent-tile {
  cursor: pointer;
  min-height: 48px;
}

.consent-tile strong {
  display: block;
  font-size: .92rem;
}

.consent-tile small {
  display: block;
  color: var(--muted);
  font-size: .8rem;
  margin-top: .18rem;
}

.consent-checkbox {
  margin-top: .1rem;
}

.flex { display: flex; }
.items-start { align-items: flex-start; }
.items-center { align-items: center; }
.justify-between { justify-content: space-between; }
.justify-center { justify-content: center; }
.gap-3 { gap: .75rem; }
.gap-2 { gap: .5rem; }
.gap-4 { gap: 1rem; }
.gap-6 { gap: 1.5rem; }
.p-3 { padding: .75rem; }
.p-4 { padding: 1rem; }
.rounded-lg { border-radius: 10px; }
.rounded-xl { border-radius: 12px; }
.rounded-2xl { border-radius: 16px; }
.border { border: 1px solid var(--line); }
.w-5 { width: 1.25rem; }
.h-5 { height: 1.25rem; }
.w-full { width: 100%; }
.max-w-full { max-width: 100%; }
.hidden { display: none !important; }
.inline-flex { display: inline-flex; }
.text-xs { font-size: .75rem; }
.text-sm { font-size: .875rem; }
.text-lg { font-size: 1.125rem; }
.font-semibold { font-weight: 600; }
.font-bold { font-weight: 700; }
.font-medium { font-weight: 500; }
.font-normal { font-weight: 400; }
.uppercase { text-transform: uppercase; }
.tracking-wide { letter-spacing: .02em; }
.cursor-pointer { cursor: pointer; }
.flex-wrap { flex-wrap: wrap; }
.text-right { text-align: right; }
.overflow-x-hidden { overflow-x: hidden; }
.overflow-hidden { overflow: hidden; }
.overflow-x-auto { overflow-x: auto; }
.mx-auto { margin-inline: auto; }
.max-w-\[1120px\] { max-width: 1120px; }
.border-white\/10 { border-color: rgba(255, 255, 255, 0.1); }
.bg-white\/5 { background: rgba(255, 255, 255, 0.05); }
.active\:bg-white\/10:active { background: rgba(255, 255, 255, 0.1); }
.grid-cols-1 { grid-template-columns: repeat(1, minmax(0, 1fr)); }
.grid-cols-2 { grid-template-columns: repeat(2, minmax(0, 1fr)); }
.shrink-0 { flex-shrink: 0; }
.min-w-0 { min-width: 0; }
.space-y-1 > * + * { margin-top: .25rem; }
.space-y-4 > * + * { margin-top: 1rem; }
.mt-1 { margin-top: .25rem; }
.mt-4 { margin-top: 1rem; }
.mt-5 { margin-top: 1.25rem; }
.mt-6 { margin-top: 1.5rem; }
.ml-2 { margin-left: .5rem; }
.mr-4 { margin-right: 1rem; }
.pt-2 { padding-top: .5rem; }
.pb-2 { padding-bottom: .5rem; }
.pb-4 { padding-bottom: 1rem; }
.border-b { border-bottom: 1px solid #e2e8f0; }
.border-slate-200 { border-color: #e2e8f0; }
.bg-white { background: #ffffff; }
.bg-slate-50 { background: #f8fafc; }
.bg-slate-900 { background: #0f172a; }
.text-white { color: #ffffff; }
.text-slate-400 { color: #94a3b8; }
.text-slate-500 { color: #64748b; }
.text-slate-600 { color: #475569; }
.text-slate-700 { color: #334155; }
.text-slate-800 { color: #1e293b; }
.text-slate-900 { color: #0f172a; }
.text-white\/60 { color: rgba(255, 255, 255, 0.6); }
.text-white\/80 { color: rgba(255, 255, 255, 0.8); }
.text-white\/90 { color: rgba(255, 255, 255, 0.9); }
.hover\:bg-slate-100:hover { background: #f1f5f9; }
.hover\:bg-slate-800:hover { background: #1e293b; }
.px-3 { padding-left: .75rem; padding-right: .75rem; }
.px-4 { padding-left: 1rem; padding-right: 1rem; }
.py-2 { padding-top: .5rem; padding-bottom: .5rem; }
.py-3 { padding-top: .75rem; padding-bottom: .75rem; }
.min-h-\[120px\] { min-height: 120px; }
.resize-none { resize: none; }
.cursor-pointer { cursor: pointer; }
.items-center { align-items: center; }
.justify-center { justify-content: center; }
.flex-col { flex-direction: column; }
.mt-1 { margin-top: .25rem; }
.mt-2 { margin-top: .5rem; }
.mt-4 { margin-top: 1rem; }
.pt-8 { padding-top: 2rem; }
.block { display: block; }
.text-sm { font-size: .875rem; }
.text-xs { font-size: .75rem; }
.text-white { color: #fff; }
.text-center { text-align: center; }
.text-slate-400 { color: #94a3b8; }
.uppercase { text-transform: uppercase; }
.tracking-widest { letter-spacing: .1em; }
.text-\[10px\] { font-size: 10px; }
.h-8 { height: 2rem; }
.opacity-50 { opacity: .5; }
.hover\:opacity-100:hover { opacity: 1; }
.transition-opacity { transition: opacity .2s ease; }
.text-white\/90 { color: rgba(255, 255, 255, 0.9); }
.text-white\/60 { color: rgba(255, 255, 255, 0.6); }
.text-red-300 { color: #fca5a5; }
.text-slate-900 { color: #0f172a; }
.leading-5 { line-height: 1.25rem; }
.font-semibold { font-weight: 600; }
.px-4 { padding-inline: 1rem; }
.py-3 { padding-block: .75rem; }
.p-4 { padding: 1rem; }
.accent-emerald-400 { accent-color: #34d399; }
.outline-none { outline: none; }
.bg-emerald-400 { background: #34d399; }
.hover\:bg-emerald-300:hover { background: #6ee7b7; }
.hover\:bg-white\/10:hover { background: rgba(255, 255, 255, 0.1); }
.disabled\:opacity-60:disabled { opacity: .6; }
.disabled\:cursor-not-allowed:disabled { cursor: not-allowed; }
.placeholder\:text-white\/40::placeholder { color: rgba(255, 255, 255, 0.4); }
.focus\:border-emerald-400\/60:focus { border-color: rgba(52, 211, 153, 0.6); }
.focus\:ring-2:focus { box-shadow: 0 0 0 2px rgba(52, 211, 153, 0.2); }
.border-t { border-top: 1px solid var(--line); }

.form-actions {
  display: flex;
  gap: .7rem;
}

.form-status {
  min-height: 1.5rem;
  color: #a3ffc8;
}

.form-status.error {
  color: #ff9da5;
}

.policy-dialog {
  border: 0;
  padding: 0;
  background: transparent;
  width: 100%;
  max-width: min(92vw, 640px);
}

.policy-dialog::backdrop {
  background: rgba(2, 8, 23, .78);
}

.policy-dialog-card {
  background: linear-gradient(180deg, rgba(17, 31, 55, .98), rgba(10, 20, 38, .98));
  border: 1px solid rgba(148, 163, 184, .35);
  border-radius: 16px;
  padding: 1rem;
  color: #dbeafe;
}

.policy-dialog-card h3 {
  margin: 0 0 .55rem;
  color: #f8fbff;
}

.policy-dialog-card p {
  color: #dbeafe;
}

.policy-dialog-card p + p {
  margin-top: .55rem;
}

.policy-dialog-actions {
  margin-top: 1rem;
  display: flex;
  flex-wrap: wrap;
  gap: .6rem;
}

.results-panel {
  background: rgba(20, 37, 65, .55);
  border: 1px solid var(--line);
  border-radius: var(--radius);
  padding: 1rem;
}

.lookup-check-head {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: .6rem;
}

.lookup-check-title {
  font-size: .84rem;
  font-weight: 700;
  color: #d6e4ff;
}

.lookup-check-msg {
  margin-top: .45rem;
  color: #b9c8e5;
  font-size: .9rem;
}

.lookup-check-note {
  margin-top: .55rem;
  color: #9fb0d3;
  font-size: .76rem;
}

.lookup-badge {
  display: inline-flex;
  align-items: center;
  border-radius: 999px;
  padding: .18rem .6rem;
  font-size: .72rem;
  font-weight: 700;
  white-space: nowrap;
}

.lookup-badge-idle {
  background: rgba(148, 163, 184, .2);
  color: #dbe7ff;
}

.lookup-badge-available,
.lookup-badge-likely_clear {
  background: rgba(52, 211, 153, .2);
  color: #8ff5cd;
}

.lookup-badge-needs_review,
.lookup-badge-similar {
  background: rgba(250, 204, 21, .2);
  color: #fde68a;
}

.lookup-badge-unavailable,
.lookup-badge-invalid,
.lookup-badge-possible_match {
  background: rgba(248, 113, 113, .2);
  color: #fecaca;
}

.lookup-chip-wrap {
  margin-top: .7rem;
  display: flex;
  flex-wrap: wrap;
  gap: .45rem;
}

.lookup-chip {
  border: 1px solid rgba(255, 255, 255, .16);
  border-radius: 999px;
  background: rgba(255, 255, 255, .08);
  color: #d5e7ff;
  padding: .28rem .6rem;
  font-size: .75rem;
  cursor: pointer;
}

.lookup-chip:hover {
  background: rgba(255, 255, 255, .14);
}

.lookup-chip-muted {
  cursor: default;
}

.lookup-official-link {
  margin-top: .55rem;
  display: inline-flex;
  align-items: center;
  gap: .35rem;
  font-size: .8rem;
  color: #b9d6ff;
  text-decoration: underline;
  text-underline-offset: 2px;
}

.lookup-official-link:hover {
  color: #ffffff;
}

.lookup-panel {
  margin-top: 1.1rem;
  padding: 1rem;
}

.lookup-panel-head {
  display: flex;
  align-items: flex-start;
  justify-content: space-between;
  gap: 1rem;
  margin-bottom: .55rem;
}

.lookup-panel-kicker {
  line-height: 1.25;
  margin-bottom: .25rem;
}

.lookup-panel-title {
  line-height: 1.25;
}

.lookup-panel .lookup-badge {
  flex-shrink: 0;
  margin-top: .1rem;
}

.lookup-panel [data-role="instant-label"] {
  margin-bottom: .15rem;
}

.lookup-panel [data-role="instant-message"] {
  margin-top: .4rem;
  line-height: 1.55;
}

.lookup-reasons {
  margin-top: .65rem;
}

.lookup-reason-item + .lookup-reason-item {
  margin-top: .28rem;
}

.lookup-panel[data-state="available"] {
  border-color: rgba(52, 211, 153, .32);
  box-shadow: inset 0 0 0 1px rgba(52, 211, 153, .08);
}

.lookup-panel[data-state="available"] .lookup-reasons {
  color: #b9f8dd;
}

.lookup-panel[data-state="unavailable"] {
  border-color: rgba(248, 113, 113, .35);
  box-shadow: inset 0 0 0 1px rgba(248, 113, 113, .1);
}

.lookup-panel[data-state="unavailable"] .lookup-reasons {
  color: #fecaca;
}

.lookup-panel[data-state="service_unavailable"],
.lookup-panel[data-state="error"] {
  border-color: rgba(251, 191, 36, .32);
  box-shadow: inset 0 0 0 1px rgba(251, 191, 36, .08);
}

.lookup-panel[data-state="needs_review"] {
  border-color: rgba(251, 191, 36, .32);
  box-shadow: inset 0 0 0 1px rgba(251, 191, 36, .08);
}

.lookup-panel[data-state="loading"] {
  border-color: rgba(253, 224, 71, .35);
}

.form-actions .btn {
  min-height: 46px;
}

@media (max-width: 640px) {
  .lookup-panel-head {
    flex-direction: column;
    gap: .55rem;
  }

  .lookup-panel .lookup-badge {
    align-self: flex-start;
  }

  #taxCalc .taxcalc-result-head {
    flex-direction: column;
    align-items: flex-start;
  }

  #taxCalc .taxcalc-result [data-action="copy-summary"],
  #taxCalc [data-action="reset-panel"] {
    width: 100%;
  }
}

.mt-16 { margin-top: 1rem; }
.mt-24 { margin-top: 1.5rem; }

.pricing-grid {
  display: grid;
  gap: 1rem;
  grid-template-columns: repeat(1, minmax(0, 1fr));
}

.pricing-tier {
  display: flex;
  flex-direction: column;
  height: 100%;
  gap: .85rem;
}

.pricing-tier-content {
  display: grid;
  gap: .3rem;
}

.pricing-tier .cta-row {
  margin-top: auto;
}

.pricing-tier .cta-row .btn {
  width: 100%;
}

.compact-list {
  gap: .28rem;
}

.platform-card {
  display: grid;
  place-items: center;
  min-height: 96px;
  text-align: center;
}

.price {
  font-size: 1.8rem;
  font-weight: 800;
  margin: .35rem 0 .6rem;
}

.price span {
  font-size: .9rem;
  font-weight: 500;
  color: var(--muted);
}

.feature-list {
  margin: .65rem 0 0;
  padding-left: 1.1rem;
  display: grid;
  gap: .35rem;
}

.icon-list {
  margin: 0;
  padding: 0;
  list-style: none;
  display: grid;
  gap: .6rem;
}

.icon-list li {
  position: relative;
  padding-left: 1.6rem;
  color: var(--muted);
}

.icon-list li::before {
  content: '';
  position: absolute;
  left: .05rem;
  top: .48rem;
  width: .75rem;
  height: .75rem;
  border-radius: 999px;
  background: radial-gradient(circle, #7af0d5 0 45%, #2ca98f 46% 100%);
}

.accordion {
  display: grid;
  gap: .7rem;
}

.seo-read-more {
  border: 1px solid var(--line);
  border-radius: 12px;
  background: rgba(14, 26, 48, .7);
}

.seo-read-more summary {
  cursor: pointer;
  padding: .85rem 1rem;
  font-weight: 700;
}

.service-category h3 {
  margin-bottom: .3rem;
}

.service-category h4 {
  margin: 0 0 .45rem;
  font-size: 1.05rem;
}

.city-link-cluster {
  display: flex;
  flex-wrap: wrap;
  gap: .5rem .95rem;
}

.city-link {
  margin-top: 0;
}

.lookup-split {
  display: grid;
  gap: 1rem;
}

.lookup-sticky {
  align-self: start;
}

.service-split {
  display: grid;
  gap: 1rem;
}

.service-rail {
  align-self: start;
}

.service-sticky {
  align-self: start;
}

.service-wide {
  width: 100%;
}

.table-wrap {
  width: 100%;
  overflow-x: auto;
}

.table-wrap table {
  width: 100%;
  min-width: 560px;
  border-collapse: collapse;
}

.table-wrap th,
.table-wrap td {
  text-align: left;
  padding: .55rem .65rem;
  border-bottom: 1px solid #e2e8f0;
  color: #334155;
}

.table-wrap tr:last-child td {
  border-bottom: none;
}

.table-wrap input {
  width: 100%;
}

.row-actions {
  width: 1%;
}

#taxCalc {
  background: #0b1326;
  border: 1px solid #243754;
  border-radius: 16px;
  color: #e6eefc;
}

#taxCalc .tab-btn {
  white-space: nowrap;
  border-radius: 12px;
  padding: .5rem .75rem;
  font-size: .875rem;
  font-weight: 600;
  border: 1px solid transparent;
  background: transparent;
  color: #d2def4;
  cursor: pointer;
}

#taxCalc .tab-btn:hover {
  background: #17253d;
}

#taxCalc .tab-btn.is-active,
#taxCalc .tab-btn[aria-selected='true'] {
  background: #0ea5a3;
  color: #fff;
}

#taxCalc .tab-btn.is-active:hover,
#taxCalc .tab-btn[aria-selected='true']:hover {
  background: #0b8d8b;
}

#taxCalc .tc-input {
  width: 100%;
  height: 3rem;
  border-radius: 12px;
  border: 1px solid #2b3e60;
  background: #0f1b33;
  padding: .75rem 1rem;
  font-size: .875rem;
  color: #e6eefc;
  box-shadow: 0 1px 2px rgba(0, 0, 0, .35);
  outline: none;
}

#taxCalc .calc-input {
  width: 100%;
  height: 3rem;
  border-radius: 12px;
  border: 1px solid rgba(255, 255, 255, 0.1);
  background: rgba(255, 255, 255, 0.05);
  padding: .75rem 1rem;
  font-size: .875rem;
  color: #e6eefc;
  outline: none;
}

#taxCalc .calc-input::placeholder {
  color: rgba(255, 255, 255, 0.4);
}

#taxCalc .calc-input:focus {
  border-color: rgba(52, 211, 153, .5);
  box-shadow: 0 0 0 4px rgba(52, 211, 153, .1);
}

.tabular-nums {
  font-variant-numeric: tabular-nums;
}

#taxCalc .tc-input::placeholder {
  color: #89a0c7;
}

#taxCalc .tc-input:focus {
  border-color: #3dd6d0;
  box-shadow: 0 0 0 4px rgba(61, 214, 208, .2);
}

#taxCalc .tc-input:disabled {
  background: #101e38;
  color: #7f95ba;
}

#taxCalc .tc-error {
  margin: 0;
  color: #fca5a5;
  font-size: .75rem;
}

#taxCalc .text-slate-900,
#taxCalc .text-slate-800,
#taxCalc .text-slate-700 {
  color: #e6eefc;
}

#taxCalc .text-slate-600,
#taxCalc .text-slate-500,
#taxCalc .text-slate-400 {
  color: #9eb3d6;
}

#taxCalc .bg-white,
#taxCalc .bg-slate-50 {
  background: #101d36;
}

#taxCalc .border-slate-200,
#taxCalc .border-b {
  border-color: #2b3e60;
}

#taxCalc .hover\:bg-slate-100:hover {
  background: #17253d;
}

#taxCalc .bg-slate-900 {
  background: #0ea5a3;
}

#taxCalc .hover\:bg-slate-800:hover {
  background: #0b8d8b;
}

.accordion-item {
  border: 1px solid var(--line);
  border-radius: 12px;
  background: rgba(14, 26, 48, .7);
  overflow: hidden;
}

.accordion-item summary {
  list-style: none;
  cursor: pointer;
  padding: .85rem 1rem;
  font-weight: 700;
}

.accordion-item summary::-webkit-details-marker {
  display: none;
}

.accordion-body {
  padding: 0 1rem 1rem;
}

.cta-block {
  border: 1px solid var(--line);
  border-radius: var(--radius);
  background: linear-gradient(145deg, rgba(54, 198, 168, .16), rgba(9, 20, 40, .85));
  padding: clamp(1.15rem, 3vw, 1.8rem);
}

.cities-band {
  border-top: 1px solid var(--line);
  background: #0a162c;
  padding: 2.2rem 0;
}

.city-links {
  display: flex;
  flex-wrap: wrap;
  gap: .52rem;
  margin-top: 1rem;
}

.city-links a {
  border: 1px solid var(--line);
  border-radius: 999px;
  padding: .35rem .7rem;
  color: #b9c8e5;
  font-size: .88rem;
}

.city-links a:hover {
  border-color: var(--accent);
  color: #dbfff5;
}

.site-footer {
  border-top: 1px solid var(--line);
  background: #070f20;
  padding: 2.4rem 0 1rem;
}

.mega-footer {
  position: relative;
  overflow: hidden;
  border-top: 1px solid rgba(255, 255, 255, .08);
  background: linear-gradient(135deg, #070f20 0%, #081a35 55%, #050b17 100%);
  padding: clamp(2.6rem, 7vw, 4rem) 0 1.25rem;
}

.mega-footer::before {
  content: '';
  position: absolute;
  inset: -25% auto auto -10%;
  width: min(520px, 62vw);
  aspect-ratio: 1 / 1;
  border-radius: 999px;
  background: radial-gradient(circle, rgba(56, 189, 248, .16) 0, rgba(56, 189, 248, 0) 72%);
  pointer-events: none;
}

.mega-footer-bg {
  position: absolute;
  inset: 0;
  opacity: .08;
  pointer-events: none;
}

.mega-footer-bg svg {
  width: 100%;
  height: 100%;
  display: block;
}

.mega-footer-inner {
  position: relative;
  z-index: 1;
}

.mega-footer-grid {
  display: grid;
  gap: 1rem;
}

.mega-brand {
  border: 1px solid rgba(255, 255, 255, .09);
  border-radius: 16px;
  background: rgba(7, 16, 34, .56);
  padding: 1rem;
}

.mega-brand-logo {
  width: clamp(150px, 42vw, 184px);
  height: auto;
}

.mega-brand p {
  color: #d7e3f8;
  margin: .8rem 0 .6rem;
  max-width: 36ch;
}

.mega-brand ul {
  margin: 0;
  padding: 0;
  list-style: none;
  display: grid;
  gap: .4rem;
}

.mega-brand li {
  color: #9fb1cf;
  font-size: .86rem;
}

.mega-footer-cta {
  margin-top: .9rem;
  border: 1px solid rgba(255, 255, 255, .1);
  border-radius: 14px;
  background: rgba(255, 255, 255, .03);
  padding: .8rem;
}

.mega-footer-cta p {
  margin: 0 0 .65rem;
  color: #e4eeff;
  font-weight: 600;
  font-size: .95rem;
}

.mega-footer-cta small {
  display: block;
  margin-top: .55rem;
  color: #9fb1cf;
  font-size: .74rem;
}

.mega-col {
  border: 1px solid rgba(255, 255, 255, .08);
  border-radius: 14px;
  background: rgba(7, 16, 34, .45);
}

.mega-col summary {
  cursor: pointer;
  list-style: none;
  padding: .8rem .95rem;
  color: #eef4ff;
  font-weight: 700;
  font-size: .95rem;
}

.mega-col summary::-webkit-details-marker {
  display: none;
}

.mega-col summary::after {
  content: '';
}

.mega-col nav {
  padding: 0 .95rem .9rem;
  max-height: 0;
  opacity: 0;
  overflow: hidden;
  transition: max-height .24s ease, opacity .2s ease;
}

.mega-col[open] nav {
  max-height: 520px;
  opacity: 1;
}

.mega-col ul {
  list-style: none;
  margin: 0;
  padding: 0;
  display: grid;
  gap: .45rem;
}

.mega-col a {
  color: #bcd0ee;
  font-size: .9rem;
}

.mega-col a:hover {
  color: #ffffff;
}

.mega-col .is-highlight {
  color: #99f6e4;
  font-weight: 700;
}

.mega-footer-bottom {
  margin-top: 1.35rem;
  padding-top: .9rem;
  border-top: 1px solid rgba(255, 255, 255, .14);
  display: grid;
  gap: .6rem;
  text-align: center;
  align-items: center;
}

.mega-footer-bottom p {
  margin: 0;
  color: #a9bddc;
  font-size: .82rem;
}

.mega-footer-credit {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: .35rem;
  flex-wrap: nowrap;
}

.mega-footer-credit a {
  color: #e1ecff;
  display: inline-flex;
  align-items: center;
  vertical-align: middle;
  margin-left: .35rem;
}

.mega-footer-credit a:hover {
  color: #ffffff;
}

.mega-footer-credit svg {
  height: 28px;
  width: auto;
  display: block;
}

.mega-footer-bottom .mega-footer-legal-nav {
  width: 100%;
}

.mega-footer-bottom .mega-footer-legal {
  list-style: none;
  margin: 0;
  padding: 0;
  display: flex;
  flex-wrap: wrap;
  justify-content: center;
  align-items: center;
  gap: .58rem;
}

.mega-footer-bottom .mega-footer-legal a {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 34px;
  padding: .38rem .75rem;
  border-radius: 999px;
  border: 1px solid rgba(200, 216, 241, .34);
  background: rgba(255, 255, 255, .04);
  color: #cfdcf2;
  font-size: .8rem;
  font-weight: 500;
  letter-spacing: .01em;
  line-height: 1;
  white-space: nowrap;
  transition: color .2s ease, border-color .2s ease, background-color .2s ease, box-shadow .2s ease;
}

.mega-footer-bottom .mega-footer-legal a:hover {
  color: #ffffff;
  border-color: rgba(216, 231, 252, .62);
  background: rgba(255, 255, 255, .08);
}

.mega-footer-bottom .mega-footer-legal a:focus-visible {
  outline: none;
  color: #ffffff;
  border-color: rgba(216, 231, 252, .72);
  box-shadow: 0 0 0 3px rgba(103, 232, 249, .18);
}

.footer-grid {
  display: grid;
  gap: 1.2rem;
  grid-template-columns: repeat(1, minmax(0, 1fr));
}

.footer-grid h3 {
  margin-bottom: .5rem;
}

.footer-grid li + li {
  margin-top: .4rem;
}

.footer-bottom {
  margin-top: 1.2rem;
  padding-top: .8rem;
  border-top: 1px solid var(--line);
  color: #8b9cbe;
}

.payroll-tabs-shell {
  border: 1px solid var(--line);
  border-radius: 12px;
  background: rgba(14, 26, 48, .72);
  padding: .4rem;
}

.payroll-tabs {
  display: flex;
  gap: .5rem;
  overflow-x: auto;
  padding-bottom: .1rem;
  scrollbar-width: thin;
}

.payroll-tab {
  white-space: nowrap;
  border: 1px solid var(--line);
  border-radius: 10px;
  padding: .55rem .8rem;
  font-size: .88rem;
  font-weight: 700;
  color: #c6d8f4;
  background: rgba(10, 21, 42, .6);
}

.payroll-tab:hover {
  color: #ffffff;
  border-color: #2f4e79;
}

.payroll-tab.is-active,
.payroll-tab[aria-selected='true'] {
  border-color: rgba(54, 198, 168, .6);
  background: rgba(54, 198, 168, .18);
  color: #dffff6;
}

.payroll-tool-layout {
  align-items: start;
}

[data-payroll-tool] .field input,
[data-payroll-tool] .field select,
[data-payroll-tool] .field textarea {
  min-height: 3rem;
}

[data-payroll-tool] .field small {
  color: var(--muted);
}

[data-payroll-tool] .field-wide {
  grid-column: 1 / -1;
}

.payroll-result-card {
  border: 1px solid var(--line);
  border-radius: 14px;
  background: rgba(10, 21, 42, .56);
  padding: 1rem;
}

.payroll-result-kicker {
  letter-spacing: .08em;
  text-transform: uppercase;
  font-size: .75rem;
  color: #9fb7df;
}

.payroll-result-main {
  margin-top: .4rem;
  font-size: clamp(1.4rem, 2.4vw, 2.15rem);
  line-height: 1.12;
  font-weight: 800;
}

.payroll-result-lines {
  margin-top: .85rem;
  display: grid;
  gap: .5rem;
}

.payroll-result-line {
  margin: 0;
  display: flex;
  align-items: flex-start;
  justify-content: space-between;
  gap: .8rem;
}

.payroll-result-line span {
  color: #a8bddf;
}

.payroll-result-line strong {
  font-variant-numeric: tabular-nums;
}

.payroll-slip-preview {
  border-top: 1px dashed rgba(255, 255, 255, .12);
  padding-top: .9rem;
}

.payroll-actions {
  margin-top: .9rem;
}

.payroll-actions .btn {
  min-width: 160px;
  flex: 1 1 100%;
}

/* Tool UX polish */
.tool-wrap {
  padding: clamp(1rem, 2.8vw, 1.75rem);
  border-color: #2a3f63;
  background: linear-gradient(180deg, rgba(16, 30, 56, .88), rgba(10, 20, 40, .9));
}

.tool-wrap h2 {
  margin-bottom: .35rem;
}

.tool-wrap .field label {
  font-size: .88rem;
  font-weight: 700;
  color: #d9e7ff;
  line-height: 1.35;
}

.tool-wrap .field input,
.tool-wrap .field select,
.tool-wrap .field textarea {
  min-height: 3rem;
  border-radius: 12px;
  border-color: #2b4268;
  background: #0a1730;
  color: #e9f1ff;
  transition: border-color .15s ease, box-shadow .15s ease, background-color .15s ease;
}

.tool-wrap .field input:focus,
.tool-wrap .field select:focus,
.tool-wrap .field textarea:focus {
  border-color: #42d9cf;
  box-shadow: 0 0 0 3px rgba(66, 217, 207, .18);
}

.tool-wrap .field input::placeholder,
.tool-wrap .field textarea::placeholder {
  color: #8ca5cd;
}

.form-actions {
  align-items: stretch;
}

.form-actions .btn {
  min-height: 3rem;
  border-radius: 12px;
}

.lookup-panel {
  min-height: 146px;
  margin-top: 1rem;
  padding: 1rem 1rem 1.05rem;
  border-color: #2b436a;
  background: linear-gradient(180deg, rgba(48, 68, 99, .55), rgba(34, 53, 82, .55));
}

.lookup-panel-head {
  margin-bottom: .4rem;
}

.lookup-panel .lookup-badge {
  min-height: 1.8rem;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  padding-inline: .65rem;
  line-height: 1;
}

.lookup-reasons {
  margin: .58rem 0 0;
}

.lookup-reasons li {
  margin-top: .2rem;
}

.lookup-chip-wrap {
  margin-top: .68rem;
}

.lookup-chip {
  min-height: 1.95rem;
  padding: .3rem .72rem;
  font-size: .78rem;
  line-height: 1.2;
  color: #d9e8ff;
  background: rgba(255, 255, 255, .06);
}

.lookup-official-link {
  margin-top: .72rem;
  font-weight: 600;
}

#taxCalc {
  padding: clamp(1rem, 2.2vw, 1.5rem);
}

#taxCalc [role="tablist"] {
  padding-bottom: .3rem;
  scroll-snap-type: x proximity;
}

#taxCalc [role="tabpanel"] {
  display: grid;
  gap: 1rem;
}

#taxCalc .tab-btn {
  min-height: 2.75rem;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  scroll-snap-align: start;
}

#taxCalc .taxcalc-result {
  border-color: #2f466d;
  background: linear-gradient(180deg, rgba(17, 29, 54, .88), rgba(14, 24, 44, .85));
}

#taxCalc .taxcalc-result-head {
  gap: .8rem;
}

#taxCalc .taxcalc-result [data-action="copy-summary"],
#taxCalc [data-action="reset-panel"] {
  min-height: 2.8rem;
  border-radius: 12px;
  border: 1px solid #2b4268;
  background: #0f1b33;
  color: #d9e8ff;
}

#taxCalc [data-action="reset-panel"] {
  min-width: 120px;
}

#taxCalc .taxcalc-result [data-action="copy-summary"]:hover,
#taxCalc [data-action="reset-panel"]:hover {
  background: #172746;
  color: #ffffff;
}

#taxCalc [data-result-lines] {
  gap: .45rem;
}

#taxCalc [data-result-lines] > div {
  padding: .02rem 0;
}

.payroll-tabs-shell {
  border-color: #2f466e;
  background: rgba(16, 30, 56, .82);
}

.payroll-tabs {
  padding-bottom: .2rem;
  scroll-snap-type: x proximity;
}

.payroll-tab {
  min-height: 2.75rem;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  scroll-snap-align: start;
}

.payroll-tab:focus-visible {
  outline: 2px solid #4de6d4;
  outline-offset: 2px;
}

.payroll-result-card {
  border-color: #2f466d;
  background: linear-gradient(180deg, rgba(17, 29, 54, .88), rgba(14, 24, 44, .86));
}

.payroll-result-line strong {
  color: #e9f2ff;
}

.payroll-actions {
  gap: .7rem;
}

.payroll-actions .btn {
  min-height: 3rem;
}

@media print {
  body.payroll-slip-page {
    background: #ffffff !important;
    color: #111827 !important;
  }

  body.payroll-slip-page .site-header,
  body.payroll-slip-page .cities-band,
  body.payroll-slip-page .site-footer,
  body.payroll-slip-page .hero-section,
  body.payroll-slip-page .payroll-tabs-shell,
  body.payroll-slip-page [data-payroll-form-wrap],
  body.payroll-slip-page .payroll-actions {
    display: none !important;
  }

  body.payroll-slip-page main {
    padding: 0 !important;
  }

  body.payroll-slip-page .salary-slip-print-area {
    margin: 0 !important;
    border: 1px solid #d1d5db !important;
    border-radius: 0 !important;
    box-shadow: none !important;
    background: #ffffff !important;
    color: #111827 !important;
  }

  body.payroll-slip-page .salary-slip-print-area .payroll-result-card {
    border-color: #d1d5db !important;
    background: #ffffff !important;
  }

  body.payroll-slip-page .salary-slip-print-area .payroll-result-kicker,
  body.payroll-slip-page .salary-slip-print-area .payroll-result-line span,
  body.payroll-slip-page .salary-slip-print-area p {
    color: #374151 !important;
  }

  body.payroll-slip-page .salary-slip-print-area .payroll-result-main,
  body.payroll-slip-page .salary-slip-print-area .payroll-result-line strong,
  body.payroll-slip-page .salary-slip-print-area h3 {
    color: #111827 !important;
  }
}

@media (min-width: 760px) {
  .hero-section .cta-row .btn {
    width: auto;
  }

  .sm\:p-6 { padding: 1.5rem; }
  .sm\:flex { display: flex; }
  .sm\:inline-flex { display: inline-flex; }
  .sm\:hidden { display: none !important; }
  .sm\:justify-end { justify-content: flex-end; }
  .sm\:w-auto { width: auto; }
  .sm\:px-6 { padding-inline: 1.5rem; }
  .sm\:grid-cols-2 { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .md\:grid-cols-2 { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .md\:grid-cols-3 { grid-template-columns: repeat(3, minmax(0, 1fr)); }

  .payroll-actions .btn {
    flex: 0 0 auto;
  }

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

  .field-wide {
    grid-column: span 2;
  }

  .grid-2 { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .grid-3 { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .grid-4 { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .footer-grid { grid-template-columns: 2fr 1fr 1fr; }

  .payroll-tool-layout {
    grid-template-columns: 1.05fr .95fr;
    gap: 1rem;
  }

  .mega-footer-bottom {
    grid-template-columns: minmax(210px, 1fr) minmax(250px, 320px) max-content;
    text-align: left;
    align-items: center;
    column-gap: 1rem;
    row-gap: .55rem;
  }
  .mega-footer-bottom > p:first-child {
    grid-column: 1 / 2;
    white-space: nowrap;
  }
  .mega-footer-bottom .mega-footer-payhere {
    grid-column: 2 / 3;
    width: 100%;
    justify-self: stretch;
  }
  .mega-footer-bottom .mega-footer-credit {
    grid-column: 3 / 4;
    justify-self: end;
    white-space: nowrap;
    justify-content: flex-end;
  }
  .mega-footer-bottom .mega-footer-legal-nav {
    grid-column: 1 / -1;
    justify-self: stretch;
  }
  .mega-footer-bottom .mega-footer-legal {
    justify-content: flex-start;
  }
}

@media (min-width: 1200px) {
  .xl\:grid-cols-3 { grid-template-columns: repeat(3, minmax(0, 1fr)); }
}

@media (min-width: 980px) {
  .lg\:grid-cols-2 { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .lg\:grid-cols-3 { grid-template-columns: repeat(3, minmax(0, 1fr)); }

  .desktop-nav-wrap {
    display: block;
  }

  .desktop-nav {
    display: block;
  }

  .desktop-nav-wrap {
    display: flex;
  }

  .menu-toggle {
    display: none;
  }

  .dropdown.mega-dropdown {
    min-width: 720px;
  }

  .grid-3 { grid-template-columns: repeat(3, minmax(0, 1fr)); }
  .grid-4 { grid-template-columns: repeat(4, minmax(0, 1fr)); }
  .pricing-grid { grid-template-columns: 1fr 1fr; }

  .payroll-tool-layout [data-payroll-output] {
    position: sticky;
    top: calc(var(--header-h) + 1rem);
  }

  .mega-footer-grid {
    grid-template-columns: 1.35fr repeat(4, 1fr);
    gap: 1rem;
  }
  .mega-col {
    border: none;
    background: transparent;
  }
  .mega-col summary {
    cursor: default;
    padding: 0 0 .65rem;
    font-size: .92rem;
  }
  .mega-col summary::after {
    content: '';
  }
  .mega-col nav {
    padding: 0;
    display: block !important;
    max-height: none;
    opacity: 1;
    overflow: visible;
    transition: none;
  }

  .lookup-split {
    grid-template-columns: 1.2fr .8fr;
    gap: 1.25rem;
    align-items: start;
  }

  .lookup-sticky {
    position: sticky;
    top: calc(var(--header-h) + 1rem);
  }

  .service-split {
    grid-template-columns: 1.2fr .8fr;
    gap: 1.25rem;
    align-items: start;
  }

  .service-wide {
    grid-column: 1 / -1;
  }

  .service-sticky {
    position: sticky;
    top: calc(var(--header-h) + 1rem);
  }
}

/* === Premium Corporate SaaS Upgrade === */
:root {
  --bg: #071426;
  --surface: #0b1f3b;
  --surface-soft: #112a4f;
  --text: #ffffff;
  --muted: #b6c2d9;
  --accent: #00c896;
  --accent-gradient: linear-gradient(135deg, #00c6a7, #00e0b8);
  --line: rgba(255, 255, 255, 0.08);
  --card-bg: rgba(255, 255, 255, 0.03);
  --container: 1920px;
  --radius: 12px;
  --input-radius: 8px;
}

body {
  font-family: Inter, system-ui, -apple-system, "Segoe UI", Roboto, Arial, sans-serif;
  background:
    radial-gradient(circle at 12% -8%, rgba(57, 100, 164, 0.32), transparent 45%),
    radial-gradient(circle at 88% -20%, rgba(0, 224, 184, 0.14), transparent 44%),
    var(--bg);
  color: var(--text);
}

h1,
h2,
h3,
h4,
h5,
h6 {
  font-family: Inter, system-ui, -apple-system, "Segoe UI", Roboto, Arial, sans-serif;
  letter-spacing: -0.02em;
}

p,
li,
label,
input,
select,
textarea,
button {
  font-family: Inter, system-ui, -apple-system, "Segoe UI", Roboto, Arial, sans-serif;
}

.container {
  width: min(90vw, var(--container));
  padding-inline-start: max(3vh, env(safe-area-inset-left), 2px);
  padding-inline-end: max(3vh, env(safe-area-inset-right), 2px);
}

.section {
  position: relative;
  padding: clamp(3.75rem, 7vw, 6.25rem) 0;
}

.section + .section::before {
  content: "";
  position: absolute;
  left: 0;
  right: 0;
  top: -1px;
  height: 1px;
  background: linear-gradient(90deg, transparent 0%, rgba(0, 224, 184, 0.45) 50%, transparent 100%);
  pointer-events: none;
}

.site-header {
  background: rgba(11, 31, 59, 0.38);
  border-bottom: 1px solid rgba(255, 255, 255, 0.08);
  backdrop-filter: blur(16px);
  transition: background .3s ease, border-color .3s ease, box-shadow .3s ease;
}

.header-overlay {
  background: transparent;
  border-color: transparent;
  box-shadow: none;
}

.header-overlay.is-scrolled,
.header-solid {
  background: rgba(11, 31, 59, 0.94);
  border-color: rgba(255, 255, 255, 0.12);
  box-shadow: 0 10px 24px rgba(2, 10, 24, 0.28);
}

.header-inner {
  min-height: 84px;
}

.site-header .brand img {
  filter: brightness(0) invert(1);
  transition: filter .28s ease;
}

.site-header.is-scrolled .brand img {
  filter: none;
}

.desktop-nav {
  display: block;
}

.desktop-nav-wrap {
  display: none;
}

.nav-link {
  position: relative;
  display: inline-flex;
  align-items: center;
  padding: .3rem 0;
  color: rgba(255, 255, 255, 0.9);
  font-weight: 600;
  transition: color .2s ease;
}

.nav-link::after {
  content: "";
  position: absolute;
  left: 0;
  right: 0;
  bottom: -0.24rem;
  height: 2px;
  border-radius: 99px;
  background: var(--accent-gradient);
  transform: scaleX(0);
  transform-origin: left;
  transition: transform .28s ease;
}

.desktop-nav li.is-active > .nav-link,
.desktop-nav li:hover > .nav-link {
  color: #ffffff;
}

.desktop-nav li.is-active > .nav-link::after,
.desktop-nav li:hover > .nav-link::after {
  transform: scaleX(1);
}

.dropdown {
  border-radius: 12px;
  background: rgba(9, 22, 44, 0.94);
  border: 1px solid rgba(255, 255, 255, 0.1);
  box-shadow: 0 14px 34px rgba(2, 9, 22, 0.42);
  backdrop-filter: blur(12px);
}

.mega-dropdown-title {
  color: rgba(196, 218, 247, 0.92);
}

.mega-dropdown-list a {
  color: rgba(255, 255, 255, 0.84);
}

.mega-dropdown-list a:hover {
  color: #ffffff;
}

.mega-dropdown-footer a {
  color: #99f6e4;
}

.mega-dropdown-footer a:hover {
  color: #d6fff5;
}

.nav-sub-link {
  color: rgba(255, 255, 255, 0.84);
}

.nav-sub-link:hover {
  color: #ffffff;
}

.nav-cta {
  border-radius: 999px;
  box-shadow: 0 12px 28px rgba(0, 200, 150, 0.2);
}

.nav-cta-pulse {
  animation: nav-heartbeat 2.1s ease-in-out infinite, nav-gradient-flow 5.2s ease infinite;
  transform-origin: center;
  will-change: transform, background-position;
}

@keyframes nav-soft-pulse {
  0%, 38%, 72%, 100% { transform: scale(1); }
  18% { transform: scale(1.06); }
  52% { transform: scale(1.03); }
}

.menu-toggle {
  display: inline-flex;
  align-items: center;
  gap: .58rem;
  border-radius: 10px;
  min-height: 44px;
}

.menu-toggle-icon {
  display: inline-grid;
  gap: 4px;
}

.menu-toggle-icon span {
  display: block;
  width: 18px;
  height: 2px;
  border-radius: 99px;
  background: #d8e6ff;
  transition: transform .22s ease, opacity .22s ease;
}

.menu-toggle.is-open .menu-toggle-icon span:nth-child(1) {
  transform: translateY(6px) rotate(45deg);
}

.menu-toggle.is-open .menu-toggle-icon span:nth-child(2) {
  opacity: 0;
}

.menu-toggle.is-open .menu-toggle-icon span:nth-child(3) {
  transform: translateY(-6px) rotate(-45deg);
}

.mobile-overlay {
  backdrop-filter: blur(6px);
}

.mobile-drawer {
  background: rgba(8, 20, 40, 0.92);
  backdrop-filter: blur(12px);
  border-left: 1px solid rgba(255, 255, 255, 0.12);
}

.mobile-drawer[hidden] {
  display: none !important;
}

.hero-section {
  min-height: clamp(470px, 76vh, 760px);
  background: linear-gradient(145deg, #0f2648 0%, #0b1f3b 50%, #08172d 100%);
  box-shadow:
    inset 14px 14px 26px rgba(3, 9, 21, 0.62),
    inset -14px -14px 24px rgba(46, 90, 149, 0.24),
    0 18px 36px rgba(3, 9, 21, 0.3);
}

@supports (height: 1svh) {
  .hero-section {
    min-height: clamp(470px, 76svh, 760px);
  }
}

.hero-section::before {
  inset: -20% -12%;
  background:
    radial-gradient(circle at 18% 22%, rgba(167, 218, 255, 0.12), rgba(167, 218, 255, 0) 45%),
    linear-gradient(125deg, rgba(0, 224, 184, 0.18) 0%, rgba(0, 198, 167, 0.05) 28%, rgba(0, 224, 184, 0.16) 52%, rgba(0, 198, 167, 0.05) 76%, rgba(0, 224, 184, 0.18) 100%);
  background-size: auto, 220% 100%;
  animation: hero-gradient-shift 12s ease-in-out infinite;
}

.hero-section::after {
  background:
    radial-gradient(circle, rgba(182, 194, 217, 0.16) 1px, transparent 1px) 0 0 / 34px 34px,
    linear-gradient(180deg, rgba(5, 12, 26, 0.1), rgba(5, 12, 26, 0.62));
  animation: hero-dot-drift 18s linear infinite;
}

@keyframes hero-gradient-shift {
  0% { background-position: center, 0% 50%; }
  50% { background-position: center, 100% 50%; }
  100% { background-position: center, 0% 50%; }
}

@keyframes hero-dot-drift {
  0% { background-position: 0 0, 0 0; }
  100% { background-position: 32px 24px, 0 0; }
}

.hero-shell {
  width: 100%;
  display: grid;
  gap: clamp(1.4rem, 3vw, 2.7rem);
  align-items: center;
}

.hero-content {
  padding-block: calc(var(--header-h) + 2.6rem) 4.2rem;
}

.eyebrow {
  margin-bottom: .95rem;
  color: #d7e4fb;
  font-size: .8rem;
  letter-spacing: .16em;
}

h1 {
  font-size: clamp(2.5rem, 5vw, 3.75rem);
  line-height: 1.03;
}

.lead {
  max-width: 620px;
  margin-top: 1.3rem;
  color: var(--muted);
  line-height: 1.78;
}

.hero-content .icon-list {
  margin-top: 1.4rem;
}

.hero-visual {
  display: none;
  min-height: 300px;
}

.hero-visual-card {
  border-radius: 12px;
  border: 1px solid rgba(255, 255, 255, 0.12);
  background: rgba(255, 255, 255, 0.04);
  padding: .85rem .95rem;
  box-shadow: 0 12px 26px rgba(4, 11, 26, 0.28);
  backdrop-filter: blur(10px);
  min-height: 76px;
  animation: none;
}

.hero-visual-card:nth-child(2) {
  animation-delay: 0s;
}

.hero-visual-card:nth-child(3) {
  animation-delay: 0s;
}

.hero-visual-card:nth-child(4) {
  animation-delay: 0s;
}

.hero-visual-title {
  font-size: .92rem;
  font-weight: 700;
  color: #ffffff;
}

.hero-visual-text {
  margin-top: .28rem;
  font-size: .8rem;
  color: var(--muted);
}

.cta-row {
  margin-top: 1.5rem;
  gap: .78rem;
}

.hero-content .cta-row {
  align-items: stretch;
}

.btn {
  border-radius: 12px;
  min-height: 46px;
  font-weight: 600;
  letter-spacing: .01em;
  transition: transform .24s ease, box-shadow .24s ease, border-color .24s ease, background .24s ease;
}

.btn:hover,
.btn:focus-visible {
  transform: translateY(-1px) scale(1.03);
}

.btn-primary {
  border-radius: 999px;
  background: var(--accent-gradient);
  color: #062d25;
  box-shadow: 0 10px 24px rgba(0, 200, 150, 0.28);
  animation: none;
}

.btn-primary:hover,
.btn-primary:focus-visible {
  background: linear-gradient(135deg, #15d8b7, #1ef5cd);
  color: #05372d;
  box-shadow: 0 14px 30px rgba(0, 200, 150, 0.34);
}

.btn-secondary,
.btn-ghost {
  border-radius: 999px;
  background: rgba(255, 255, 255, 0.04);
  border: 1px solid rgba(255, 255, 255, 0.18);
  color: #d7e7ff;
  backdrop-filter: blur(6px);
}

.btn-secondary:hover,
.btn-ghost:hover,
.btn-secondary:focus-visible,
.btn-ghost:focus-visible {
  border-color: rgba(0, 224, 184, 0.6);
  color: #ffffff;
}

.card {
  background: var(--card-bg);
  border: 1px solid var(--line);
  border-radius: var(--radius);
  box-shadow: 0 14px 28px rgba(3, 9, 21, 0.22);
  backdrop-filter: blur(8px);
  transition: transform .24s ease, border-color .24s ease, box-shadow .24s ease;
}

.card:hover {
  transform: translateY(-4px);
  border-color: rgba(0, 224, 184, 0.34);
  box-shadow: 0 18px 34px rgba(2, 8, 18, 0.3);
}

.card p,
.icon-list li {
  color: var(--muted);
}

.process-grid {
  position: relative;
}

@media (min-width: 980px) {
  .process-grid::before {
    content: "";
    position: absolute;
    left: 6%;
    right: 6%;
    top: 2.05rem;
    height: 1px;
    background: linear-gradient(90deg, rgba(0, 224, 184, 0) 0%, rgba(0, 224, 184, 0.45) 20%, rgba(0, 224, 184, 0.45) 80%, rgba(0, 224, 184, 0) 100%);
    pointer-events: none;
    z-index: 0;
  }
}

.step-card {
  position: relative;
  z-index: 1;
}

.step-index {
  width: 2.35rem;
  height: 2.35rem;
  background: var(--accent-gradient);
  color: #05332a;
  border: 0;
  font-size: .9rem;
  box-shadow: 0 8px 18px rgba(0, 200, 150, 0.22);
}

.lookup-form-shell {
  background: linear-gradient(175deg, rgba(255, 255, 255, 0.045), rgba(255, 255, 255, 0.015));
  border-color: rgba(255, 255, 255, 0.14);
  box-shadow: 0 24px 40px rgba(3, 9, 21, 0.3);
}

.floating-field {
  position: relative;
}

.floating-field input,
.floating-field select {
  min-height: 3.25rem;
  border-radius: var(--input-radius);
  border-color: rgba(255, 255, 255, 0.12);
  background: rgba(7, 20, 38, 0.86);
  padding: 1.18rem .95rem .52rem;
  transition: border-color .18s ease, box-shadow .18s ease;
}

.floating-field label {
  position: absolute;
  left: .92rem;
  top: 50%;
  transform: translateY(-50%);
  margin: 0;
  font-size: .78rem;
  font-weight: 600;
  letter-spacing: .02em;
  color: #9eb0cf;
  pointer-events: none;
  transition: top .18s ease, transform .18s ease, font-size .18s ease, color .18s ease;
}

.floating-field input:focus + label,
.floating-field input:not(:placeholder-shown) + label,
.floating-field select:focus + label,
.floating-field.is-select label {
  top: .58rem;
  transform: none;
  font-size: .67rem;
  color: #b6c2d9;
}

.floating-field input:focus,
.floating-field select:focus {
  border-color: rgba(0, 224, 184, 0.58);
  box-shadow: 0 0 0 4px rgba(0, 224, 184, 0.12), inset 0 1px 0 rgba(255, 255, 255, 0.04);
}

.lookup-submit {
  justify-content: space-between;
}

.lookup-submit .btn-arrow {
  transition: transform .22s ease;
}

.lookup-submit:hover .btn-arrow,
.lookup-submit:focus-visible .btn-arrow {
  transform: translateX(4px);
}

.lookup-trust {
  display: grid;
  gap: .5rem;
  margin-top: 1rem;
  padding: .85rem .95rem;
  border-radius: 10px;
  border: 1px solid rgba(255, 255, 255, 0.1);
  background: rgba(255, 255, 255, 0.02);
}

.lookup-trust p {
  margin: 0;
  font-size: .83rem;
  color: #dce7fb;
}

.lookup-trust span {
  color: #58efce;
  margin-right: .38rem;
}

a:focus-visible,
button:focus-visible,
input:focus-visible,
select:focus-visible,
textarea:focus-visible {
  outline: 2px solid rgba(0, 224, 184, 0.7);
  outline-offset: 2px;
}

.reveal-enabled [data-reveal] {
  opacity: 0;
  transform: translateY(18px);
  filter: blur(2px);
  transition: opacity .4s ease, transform .4s ease, filter .4s ease;
}

.reveal-enabled [data-reveal].is-visible {
  opacity: 1;
  transform: translateY(0);
  filter: blur(0);
}

.reveal-enabled .hero-section [data-reveal] {
  opacity: 1 !important;
  transform: none !important;
  filter: none !important;
  transition: none !important;
}

@media (min-width: 769px) {
  .desktop-nav-wrap {
    display: flex;
    align-items: center;
    gap: 1.1rem;
  }

  .hero-shell {
    grid-template-columns: 1.05fr .95fr;
  }

  .hero-visual {
    display: grid;
    gap: .72rem;
    align-content: center;
  }

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

@media (max-width: 768px) {
  .site-header .brand img,
  .site-header.is-scrolled .brand img,
  .header-solid .brand img,
  .header-overlay .brand img,
  .header-overlay.is-scrolled .brand img {
    filter: brightness(0) invert(1) !important;
  }

  .hero-content {
    text-align: center;
    padding-block: calc(var(--header-h) + 2rem) 2.8rem;
  }

  .hero-content .lead {
    margin-inline: auto;
  }

  .hero-content .icon-list {
    text-align: left;
    max-width: 560px;
    margin-inline: auto;
  }

  .hero-content .cta-row .btn {
    width: 100%;
    justify-content: center;
  }

  .hero-content .cta-row {
    min-height: 154px;
  }
}

@media (max-width: 759px) {
  .container {
    width: min(90vw, var(--container));
  }

  .section {
    padding: 3.75rem 0;
  }

  h1 {
    font-size: clamp(2.1rem, 9vw, 2.75rem);
  }
}

@media (prefers-reduced-motion: reduce) {
  .hero-section::before,
  .hero-section::after,
  .hero-visual-card,
  .nav-cta-pulse {
    animation: none;
  }

  .btn,
  .card {
    transition: none;
  }

  .reveal-enabled [data-reveal] {
    opacity: 1;
    transform: none;
    filter: none;
    transition: none;
  }
}

.nav-sub-badge {
  display: inline-flex;
  align-items: center;
  margin-left: .4rem;
  padding: .08rem .4rem;
  border-radius: 999px;
  border: 1px solid rgba(125, 211, 252, .45);
  color: #bfdbfe;
  background: rgba(125, 211, 252, .12);
  font-size: .62rem;
  font-weight: 700;
  letter-spacing: .03em;
  text-transform: uppercase;
}