/* Trade Tax Desk — shared stylesheet.
   Design system per the 2026-10-09 Claude Design mock: Newsreader serif,
   IBM Plex Sans UI, IBM Plex Mono labels; cream page, ink text. */
:root {
  color-scheme: light;
  --cream: #f6f1e4; --ink: #16140f; --blue: #1f3d73;
  --muted: #4a453a; --muted2: #3a352b; --hl: #efe2a8;
  --card: #fffcf3; --hair: #cfc6b0; --red: #a3261b;
  --figborder: #9e9682; --fighead: #efe9da; --faint: #a59c86;
  --prep: #efe9da; --rowhair: #ddd5c1;
  --serif: "Newsreader", Georgia, "Times New Roman", serif;
  --sans: "IBM Plex Sans", -apple-system, "Segoe UI", sans-serif;
  --mono: "IBM Plex Mono", "SFMono-Regular", Consolas, monospace;
}
* { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; }
body {
  margin: 0; background: var(--cream); color: var(--ink);
  font-family: var(--serif); font-size: 19px; line-height: 1.6;
  -webkit-font-smoothing: antialiased;
}
a { color: var(--blue); text-decoration: underline;
  text-decoration-thickness: 1px; text-underline-offset: 3px; }
a:hover { color: var(--ink); text-decoration-thickness: 2px; }
a:focus-visible { outline: 3px solid var(--ink); outline-offset: 2px; }
img { max-width: 100%; height: auto; }
::selection { background: var(--hl); }

.wrap1080 { max-width: 1080px; margin: 0 auto; padding: 0 20px; }
.wrap820 { max-width: 820px; margin: 0 auto; padding: 0 20px; }
.wrap720 { max-width: 720px; margin: 0 auto; padding: 0 20px; }
main { padding-bottom: 40px; }

/* header */
.site-header { border-top: 6px solid var(--ink); }
.header-row {
  display: flex; flex-wrap: wrap; align-items: flex-end;
  justify-content: space-between; gap: 12px 24px;
  padding: 18px 0 14px; border-bottom: 1px solid var(--ink);
}
.wordmark { text-decoration: none; color: var(--ink); display: flex;
  flex-direction: column; gap: 2px; }
.wordmark:hover { color: var(--ink); }
.wm-name { font-size: 30px; font-weight: 600; letter-spacing: -.01em;
  line-height: 1; }
.wm-tag { font-style: italic; font-size: 16px; color: var(--muted); }
.header-badges { display: flex; gap: 8px; align-items: center;
  font-family: var(--mono); font-size: 12px; letter-spacing: .06em;
  text-transform: uppercase; color: var(--muted); }
.badge-box { border: 1px solid var(--ink); padding: 3px 7px; color: var(--ink); }
.job-nav {
  display: flex; flex-wrap: wrap; gap: 4px 22px; padding: 10px 0;
  border-bottom: 3px double var(--ink);
  font-family: var(--sans); font-size: 14px;
}
.job-nav a { color: var(--ink); text-decoration: none; padding: 4px 0; }
.job-nav a:hover { text-decoration: underline; }
.job-nav .nav-about { color: var(--muted); }
.nav-spacer { flex: 1 0 12px; }

/* footer */
.site-footer { padding: 0 0 32px; margin-top: 20px; }
.foot-in {
  border-top: 3px double var(--ink); padding-top: 18px;
  display: flex; flex-wrap: wrap; gap: 16px 40px;
  justify-content: space-between;
  font-family: var(--sans); font-size: 14px; line-height: 1.5;
}
.foot-brand { flex: 1 1 320px; display: flex; flex-direction: column; gap: 6px; }
.foot-name { font-family: var(--serif); font-size: 20px; font-weight: 600; }
.foot-brand span:last-child { color: #2c2820; }
.foot-links { display: flex; flex-wrap: wrap; gap: 8px 22px; align-items: flex-start; }
.foot-links a { color: var(--ink); }

/* shared chrome */
.crumb { font-family: var(--sans); font-size: 13px; padding: 18px 0 0;
  color: var(--muted); display: flex; gap: 6px; flex-wrap: wrap; line-height: 1.4; }
.kicker { font-family: var(--mono); font-size: 12px; letter-spacing: .1em;
  text-transform: uppercase; color: var(--muted); }
.eyebrow { font-family: var(--mono); font-size: 12px; letter-spacing: .1em;
  text-transform: uppercase; color: var(--muted); }
.btn-primary {
  font-family: var(--sans); font-weight: 600; font-size: 15px;
  background: var(--ink); color: var(--cream); text-decoration: none;
  padding: 14px 22px; display: inline-flex; gap: 10px; align-items: center;
  min-height: 48px;
}
a.btn-primary:hover, .btn-primary:hover { background: var(--blue); color: var(--cream); }
.line-chip { font-family: var(--mono); font-size: .85em; background: var(--hl);
  padding: 1px 5px; }

/* home */
.hero { padding: 48px 0 36px; display: flex; flex-wrap: wrap; gap: 28px 56px;
  align-items: flex-end; border-bottom: 1px solid var(--ink); }
.hero-main { flex: 1 1 440px; min-width: 0; }
.hero .eyebrow { margin-bottom: 14px; }
.h-display { font-weight: 500; font-size: clamp(38px, 6vw, 64px);
  line-height: 1.02; letter-spacing: -.02em; margin: 0; text-wrap: balance; }
.hero-side { flex: 1 1 300px; font-size: 19px; line-height: 1.55; margin: 0;
  color: #2c2820; text-wrap: pretty; }
.home-sec { padding: 40px 0 8px; }
.sec-head { display: flex; flex-wrap: wrap; justify-content: space-between;
  align-items: baseline; gap: 8px; margin-bottom: 16px; }
.sec-head h2, .sec-h { font-weight: 500; font-size: 30px; margin: 0; }
.sec-note { font-family: var(--mono); font-size: 13px; color: var(--muted); }
.jobs-grid { display: grid;
  grid-template-columns: repeat(auto-fill, minmax(min(100%, 300px), 1fr));
  gap: 1px; background: var(--ink); border: 1px solid var(--ink); }
.job-card { background: var(--cream); color: var(--ink); text-decoration: none;
  padding: 20px 20px 18px; display: flex; flex-direction: column; gap: 10px;
  min-height: 190px; }
.job-card:hover { background: var(--card); color: var(--ink); }
.job-card.prep { background: var(--prep); }
.card-top { display: flex; justify-content: space-between;
  font-family: var(--mono); font-size: 12px; letter-spacing: .06em;
  text-transform: uppercase; color: var(--muted); }
.card-name { font-size: 25px; font-weight: 500; line-height: 1.15; }
.card-desc { font-family: var(--sans); font-size: 14px; line-height: 1.45;
  color: var(--muted2); flex: 1; }
.card-foot { display: flex; justify-content: space-between; align-items: center;
  border-top: 1px solid var(--hair); padding-top: 10px;
  font-family: var(--sans); font-size: 13px; font-weight: 500; }
.count-prep { color: var(--muted); }
.lines-more { font-family: var(--mono); font-size: 13px; margin: 14px 0 0; }

/* line index (home + /lines) */
.line-index { border-top: 2px solid var(--ink); }
.line-row { display: flex; flex-wrap: wrap; gap: 6px 24px; padding: 14px 0;
  border-bottom: 1px solid var(--hair); align-items: baseline; }
.line-form { flex: 0 1 270px; min-width: 200px; display: flex;
  flex-direction: column; gap: 2px; }
.lf-name { font-family: var(--mono); font-size: 14px; font-weight: 500; }
.lf-line { font-family: var(--mono); font-size: 14px; }
.lf-line .line-chip { font-size: 14px; }
.line-what { flex: 0 1 260px; min-width: 180px; font-family: var(--sans);
  font-size: 14px; color: var(--muted2); }
.line-arts { flex: 1 1 280px; display: flex; flex-direction: column; gap: 4px; }
.line-arts a { font-size: 17px; line-height: 1.35; }

/* lead magnet */
.leadmagnet { border: 1.5px dashed var(--ink); background: var(--card);
  padding: 28px 24px; position: relative; margin: 44px 0 8px; }
.lm-label { position: absolute; top: -11px; left: 18px; background: var(--cream);
  padding: 0 8px; font-family: var(--mono); font-size: 12px;
  letter-spacing: .08em; text-transform: uppercase; }
.leadmagnet .lm-label { background: var(--cream); }
.lm-in { display: flex; flex-wrap: wrap; gap: 20px 40px; align-items: center; }
.lm-main { flex: 1 1 380px; min-width: 0; }
.lm-main h2 { font-weight: 500; font-size: 34px; margin: 0 0 8px; line-height: 1.1; }
.lm-main p { margin: 0; font-size: 18px; line-height: 1.5; color: #2c2820; }
.lm-sources { font-family: var(--mono); font-size: 12px; color: var(--muted);
  margin-top: 10px; }
.lm-action { display: flex; flex-direction: column; gap: 8px; align-items: flex-start; }
.lm-url { font-family: var(--mono); font-size: 12px; color: var(--muted); }
.lead-slip { border: 1.5px dashed var(--ink); background: var(--card);
  padding: 22px 20px 20px; position: relative; margin: 34px 0;
  font-family: var(--sans); }
.lead-slip .lm-label { background: var(--cream); font-size: 11px; top: -10px; left: 16px; }
.lm-title { font-family: var(--serif); font-size: 25px; font-weight: 500;
  line-height: 1.15; margin-bottom: 4px; }
.lead-slip .lm-main p { font-family: var(--sans); font-size: 15px;
  line-height: 1.45; color: #2c2820; margin: 0; }

/* latest list */
.latest-list { list-style: none; margin: 0; padding: 0;
  border-top: 2px solid var(--ink); }
.latest-row { display: flex; flex-wrap: wrap; gap: 4px 20px; padding: 16px 0;
  border-bottom: 1px solid var(--hair); align-items: baseline; }
.latest-n { flex: 0 0 92px; font-family: var(--mono); font-size: 13px;
  color: var(--muted); }
.latest-main { flex: 1 1 420px; min-width: 0; display: flex;
  flex-direction: column; gap: 4px; }
.latest-main a { font-size: 21px; line-height: 1.3; color: var(--ink); }
.latest-meta { font-family: var(--sans); font-size: 13px; color: var(--muted); }

/* hubs */
.hub-head { padding: 30px 0 26px; border-bottom: 1px solid var(--ink); }
.hub-head .kicker { margin-bottom: 12px; }
.hub-h1 { font-weight: 500; font-size: clamp(36px, 5.5vw, 56px);
  line-height: 1.05; letter-spacing: -.02em; margin: 0 0 14px; text-wrap: balance; }
.hub-intro { font-size: 19px; line-height: 1.55; margin: 0; color: #2c2820;
  max-width: 60ch; }
.files-block { display: flex; flex-wrap: wrap; gap: 6px 16px; align-items: center;
  padding: 14px 0; border-bottom: 3px double var(--ink);
  font-family: var(--mono); font-size: 14px; }
.files-label { text-transform: uppercase; letter-spacing: .08em;
  font-size: 12px; color: var(--muted); }
.files-main { background: var(--hl); padding: 2px 8px; font-weight: 500; }
.files-with { color: var(--muted); }
.hub-list { list-style: none; margin: 0; padding: 0; }
.hub-row { display: flex; gap: 18px; padding: 22px 0;
  border-bottom: 1px solid var(--hair); }
.hub-step { flex: 0 0 auto; font-size: 34px; line-height: 1;
  color: var(--faint); width: 34px; font-weight: 400; }
.hub-row-main { flex: 1; min-width: 0; display: flex; flex-direction: column; gap: 6px; }
.start-tag { align-self: flex-start; font-family: var(--mono); font-size: 11px;
  letter-spacing: .08em; text-transform: uppercase;
  border: 1px solid var(--ink); padding: 2px 6px; }
.hub-title { font-size: 22px; line-height: 1.3; color: var(--ink); }
.hub-meta { font-family: var(--mono); font-size: 13px; color: var(--muted); }
.prep-h { font-weight: 500; font-size: 26px; margin: 30px 0 10px; }
.prep-note { margin: 22px 0 0; }
.prep-list { list-style: none; margin: 0; padding: 0; }
.prep-list li { padding: 14px 0; border-bottom: 1px solid var(--hair); font-size: 19px; }
.other-hubs { margin-top: 36px; padding-top: 16px; border-top: 2px solid var(--ink); }
.oh-label { font-family: var(--mono); font-size: 12px; letter-spacing: .08em;
  text-transform: uppercase; color: var(--muted); margin-bottom: 10px; }
.oh-links { display: flex; flex-wrap: wrap; gap: 8px 20px;
  font-family: var(--sans); font-size: 15px; }

/* article */
.article { font-size: 19px; line-height: 1.62; }
.article .crumb { padding-top: 18px; }
.article .kicker { margin: 28px 0 12px; }
.art-h1 { font-weight: 500; font-size: clamp(32px, 5vw, 48px);
  line-height: 1.08; letter-spacing: -.015em; margin: 0 0 22px; text-wrap: balance; }
.readfirst { border: 2px solid var(--ink); background: var(--ink);
  color: var(--cream); padding: 12px 16px; display: flex; flex-wrap: wrap;
  gap: 4px 14px; align-items: baseline;
  font-family: var(--sans); font-size: 15px; line-height: 1.45; }
.rf-chip { font-family: var(--mono); font-size: 11px; letter-spacing: .1em;
  text-transform: uppercase; border: 1px solid var(--cream); padding: 1px 6px; }
.readfirst p { margin: 0; flex: 1 1 300px; }
.statusbox { border: 2px solid var(--ink); border-top: 0; background: var(--card);
  font-family: var(--sans); font-size: 14px; }
.status-top { display: flex; flex-wrap: wrap; gap: 10px 16px; align-items: center;
  padding: 12px 16px; border-bottom: 1px solid var(--hair); }
.stamp { font-family: var(--mono); font-size: 12px; font-weight: 500;
  letter-spacing: .06em; text-transform: uppercase; color: var(--red);
  border: 2px solid var(--red); padding: 3px 8px; transform: rotate(-1deg);
  white-space: nowrap; }
.status-text { flex: 1 1 260px; margin: 0; line-height: 1.45; color: #2c2820; }
.status-grid { margin: 0; display: grid;
  grid-template-columns: repeat(auto-fit, minmax(150px, 1fr)); }
.status-grid > div { padding: 10px 16px; border-right: 1px solid var(--hair); }
.status-grid > div:last-child { border-right: 0; }
.status-grid dt { font-family: var(--mono); font-size: 11px;
  letter-spacing: .08em; text-transform: uppercase; color: var(--muted); }
.status-grid dd { margin: 2px 0 0; font-family: var(--mono); font-size: 15px;
  font-weight: 500; }
.status-grid dd a { font-family: var(--sans); font-weight: 400; font-size: 15px; }
.short-answer { margin: 28px 0 0; padding: 18px 0 4px;
  border-top: 3px double var(--ink); }
.sa-label { font-family: var(--mono); font-size: 12px; letter-spacing: .1em;
  text-transform: uppercase; color: var(--muted); margin-bottom: 6px; }
.short-answer p { margin: 0; font-size: 21px; line-height: 1.5; text-wrap: pretty; }
.toc { margin: 28px 0 8px; border: 1px solid var(--hair); padding: 14px 18px;
  font-family: var(--sans); font-size: 15px; line-height: 1.4; }
.toc-label { font-family: var(--mono); font-size: 12px; letter-spacing: .1em;
  text-transform: uppercase; color: var(--muted); margin-bottom: 8px; }
.toc ol { margin: 0; padding: 0; list-style: none; display: grid;
  grid-template-columns: repeat(auto-fit, minmax(260px, 1fr)); gap: 6px 24px; }
.toc li { display: flex; gap: 10px; }
.toc-n { font-family: var(--mono); font-size: 13px; color: var(--muted);
  min-width: 22px; }
.art-body h2.sec, .art-body h2 { font-weight: 500; font-size: 29px;
  line-height: 1.2; margin: 44px 0 14px; }
.art-body h2.sec { display: flex; gap: 12px; align-items: baseline; }
.sec-num { font-family: var(--mono); font-size: 14px; color: var(--muted);
  font-weight: 400; }
.art-body p { margin: 0 0 1.1em; }
.art-body blockquote { border-left: 4px solid var(--muted); margin: 1rem 0;
  padding: .25rem 1rem; background: var(--card); }
.art-body code { font-family: var(--mono); font-size: .85em;
  background: var(--fighead); padding: 1px 4px; }

/* figures */
figure.fig { margin: 28px 0; border: 1px solid var(--figborder); background: #fff; }
.fig-head { display: flex; flex-wrap: wrap; justify-content: space-between;
  gap: 4px 12px; padding: 8px 12px; border-bottom: 1px solid var(--figborder);
  background: var(--fighead); font-family: var(--mono); font-size: 12px;
  letter-spacing: .04em; text-transform: uppercase; color: #2c2820; }
.fig-draft { color: var(--red); font-weight: 500; }
.fig-body { padding: 14px; background: #fff; display: flex; justify-content: center; }
.fig-body img { display: block; }
.fig-src { padding: 9px 12px; border-top: 1px solid var(--hair);
  font-family: var(--sans); font-size: 14px; line-height: 1.45; color: var(--muted2); }
figure.fig-pending { margin: 28px 0; border: 1.5px dashed var(--figborder);
  background: var(--card); }
.fig-pending-body { padding: 14px; font-family: var(--sans); font-size: 15px;
  line-height: 1.5; color: var(--muted2); }

/* tables */
.table-wrap { overflow-x: auto; -webkit-overflow-scrolling: touch; margin: 20px 0 26px; }
.art-body .table-wrap { border-top: 2px solid var(--ink); border-bottom: 2px solid var(--ink); }
table { width: 100%; border-collapse: collapse; font-family: var(--sans);
  font-size: 15px; font-variant-numeric: tabular-nums; }
th, td { padding: 9px 12px; text-align: left; vertical-align: top; }
thead tr { border-bottom: 1px solid var(--ink); }
th { font-weight: 600; }
tbody tr { border-bottom: 1px solid var(--rowhair); }
tbody tr:last-child { border-bottom: 0; }
tr.hl { background: var(--hl); font-weight: 600; }
td:last-child, th:last-child { text-align: right; }

/* sources + log */
.sources { margin: 52px 0 0; border-top: 3px double var(--ink); padding-top: 18px; }
.src-head { display: flex; flex-wrap: wrap; justify-content: space-between;
  align-items: baseline; gap: 6px 12px; margin-bottom: 6px; }
.src-head h2 { font-weight: 500; font-size: 29px; margin: 0; }
.src-count { font-family: var(--mono); font-size: 12px; color: var(--muted); }
.src-intro { margin: 0 0 14px; font-family: var(--sans); font-size: 15px;
  color: var(--muted2); }
.src-list { list-style: none; margin: 0; padding: 0; border-top: 1px solid var(--ink);
  font-family: var(--sans); }
.src-row { padding: 14px 0; border-bottom: 1px solid var(--hair);
  display: flex; gap: 14px; }
.src-n { font-family: var(--mono); font-size: 13px; color: var(--muted);
  min-width: 22px; padding-top: 2px; }
.src-main { flex: 1; min-width: 0; }
.src-claim { font-size: 15.5px; line-height: 1.45; margin-bottom: 8px; }
.src-chips { margin: 0; display: flex; flex-wrap: wrap; gap: 6px 22px;
  font-size: 13px; line-height: 1.4; }
.src-chips > div { display: flex; gap: 6px; }
.src-chips dt { font-family: var(--mono); color: var(--muted); }
.src-chips dd { margin: 0; font-weight: 500; }
.log { margin: 44px 0 0; }
.log h2 { font-weight: 500; font-size: 29px; margin: 0 0 6px; }
.log-intro { margin: 0 0 14px; font-family: var(--sans); font-size: 15px;
  color: var(--muted2); }
.log-list { border-left: 2px solid var(--ink); padding-left: 18px;
  font-family: var(--sans); font-size: 15px; line-height: 1.5; }
.log-item { position: relative; padding: 4px 0 10px; }
.log-item::before { content: ""; position: absolute; left: -24px; top: 10px;
  width: 10px; height: 10px; background: var(--ink); border-radius: 50%; }
.log-date { font-family: var(--mono); font-size: 14px; font-weight: 500; }

/* article footer nav */
.next-block { margin: 44px 0 0; display: block; text-decoration: none;
  color: var(--cream); background: var(--ink); padding: 22px 22px 24px; }
.next-block:hover { background: var(--blue); color: var(--cream); }
.next-top { display: flex; justify-content: space-between; gap: 12px;
  font-family: var(--mono); font-size: 12px; letter-spacing: .08em;
  text-transform: uppercase; opacity: .85; margin-bottom: 10px; }
.next-title-row { display: flex; justify-content: space-between;
  align-items: flex-end; gap: 16px; }
.next-title { font-family: var(--serif); font-size: 25px; line-height: 1.2; }
.next-arrow { font-size: 26px; }
.next-note { margin: 44px 0 0; border: 1.5px dashed var(--ink);
  background: var(--card); padding: 18px 20px; }
.next-note .next-top { opacity: 1; color: var(--muted); }
.next-note .next-title { font-size: 21px; }
.same-hub { display: flex; flex-wrap: wrap; gap: 8px 20px; padding: 16px 0;
  font-family: var(--sans); font-size: 14px;
  border-bottom: 1px solid var(--hair); }
.same-hub span { color: var(--muted); }

/* about / disclosure */
.page-h1 { font-weight: 500; font-size: clamp(34px, 5vw, 50px);
  line-height: 1.08; letter-spacing: -.015em; margin: 28px 0 18px; }
.lead-p { font-size: 21px; line-height: 1.5; }
.notcpa { border: 2px solid var(--ink); padding: 16px 18px; margin: 26px 0;
  font-family: var(--sans); font-size: 16px; line-height: 1.5;
  display: flex; flex-direction: column; gap: 6px; }
.notcpa-label { font-family: var(--mono); font-size: 12px;
  letter-spacing: .08em; text-transform: uppercase; color: var(--muted); }
.sec-h2 { font-weight: 500; font-size: 29px; margin: 40px 0 12px; }
.rule-list { list-style: none; margin: 0; padding: 0; border-top: 1px solid var(--ink); }
.rule-row { display: flex; gap: 18px; padding: 16px 0;
  border-bottom: 1px solid var(--hair); }
.rule-n { font-family: var(--mono); font-size: 13px; color: var(--muted);
  padding-top: 4px; min-width: 62px; }
.rule-t { flex: 1; font-size: 18px; line-height: 1.5; }
.policy-grid { display: grid;
  grid-template-columns: repeat(auto-fit, minmax(200px, 1fr));
  gap: 1px; background: var(--ink); border: 1px solid var(--ink);
  font-family: var(--sans); font-size: 15px; line-height: 1.5; }
.policy-card { background: var(--card); padding: 16px; }
.policy-n { font-family: var(--mono); font-size: 12px; color: var(--muted);
  margin-bottom: 6px; }
.marked-box { border: 1px solid var(--figborder); background: #fff;
  padding: 14px 16px; font-family: var(--sans); font-size: 15px;
  display: flex; flex-direction: column; gap: 10px; }
.marked-row { display: flex; flex-wrap: wrap; gap: 8px 14px; align-items: center; }
.label-chip { font-family: var(--mono); font-size: 11px; letter-spacing: .08em;
  text-transform: uppercase; border: 1px solid var(--muted);
  padding: 2px 6px; color: var(--muted); }
.marked-note { margin: 14px 0 0; font-family: var(--sans); font-size: 15px;
  color: var(--muted2); }

@media (max-width: 40rem) {
  body { font-size: 17.5px; }
  .wm-name { font-size: 26px; }
  .job-nav { gap: 2px 14px; }
  .status-grid > div { border-right: 0; border-bottom: 1px solid var(--hair); }
  .status-grid > div:last-child { border-bottom: 0; }
  .hub-step { font-size: 26px; width: 26px; }
  .next-title { font-size: 21px; }
  table { font-size: 14px; }
  th, td { padding: 8px; }
}