/*! tailwindcss v4.3.3 | MIT License | https://tailwindcss.com */
@layer properties{@supports (((-webkit-hyphens:none)) and (not (margin-trim:inline))) or ((-moz-orient:inline) and (not (color:rgb(from red r g b)))){*,:before,:after,::backdrop{--tw-rotate-x:initial;--tw-rotate-y:initial;--tw-rotate-z:initial;--tw-skew-x:initial;--tw-skew-y:initial;--tw-border-style:solid;--tw-shadow:0 0 #0000;--tw-shadow-color:initial;--tw-shadow-alpha:100%;--tw-inset-shadow:0 0 #0000;--tw-inset-shadow-color:initial;--tw-inset-shadow-alpha:100%;--tw-ring-color:initial;--tw-ring-shadow:0 0 #0000;--tw-inset-ring-color:initial;--tw-inset-ring-shadow:0 0 #0000;--tw-ring-inset:initial;--tw-ring-offset-width:0px;--tw-ring-offset-color:#fff;--tw-ring-offset-shadow:0 0 #0000;--tw-outline-style:solid;--tw-blur:initial;--tw-brightness:initial;--tw-contrast:initial;--tw-grayscale:initial;--tw-hue-rotate:initial;--tw-invert:initial;--tw-opacity:initial;--tw-saturate:initial;--tw-sepia:initial;--tw-drop-shadow:initial;--tw-drop-shadow-color:initial;--tw-drop-shadow-alpha:100%;--tw-drop-shadow-size:initial}}}@layer theme{:root,:host{--font-sans:"Manrope Variable", Manrope, Arial, sans-serif;--font-mono:ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace;--spacing:.25rem;--default-transition-duration:.15s;--default-transition-timing-function:cubic-bezier(.4, 0, .2, 1);--default-font-family:var(--font-sans);--default-mono-font-family:var(--font-mono);--color-ink:var(--brand-ink);--color-blue:var(--brand-primary)}}@layer base{*,:after,:before,::backdrop{box-sizing:border-box;border:0 solid;margin:0;padding:0}::file-selector-button{box-sizing:border-box;border:0 solid;margin:0;padding:0}html,:host{-webkit-text-size-adjust:100%;tab-size:4;line-height:1.5;font-family:var(--default-font-family,-apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", "Noto Sans", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji");font-feature-settings:var(--default-font-feature-settings,normal);font-variation-settings:var(--default-font-variation-settings,normal);-webkit-tap-highlight-color:transparent}hr{height:0;color:inherit;border-top-width:1px}abbr:where([title]){text-decoration:underline dotted}h1,h2,h3,h4,h5,h6{font-size:inherit;font-weight:inherit}a{color:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;text-decoration:inherit}b,strong{font-weight:bolder}code,kbd,samp,pre{font-family:var(--default-mono-font-family,ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace);font-feature-settings:var(--default-mono-font-feature-settings,normal);font-variation-settings:var(--default-mono-font-variation-settings,normal);font-size:1em}small{font-size:80%}sub,sup{vertical-align:baseline;font-size:75%;line-height:0;position:relative}sub{bottom:-.25em}sup{top:-.5em}table{text-indent:0;border-color:inherit;border-collapse:collapse}:-moz-focusring:where(:not(iframe)){outline:auto}progress{vertical-align:baseline}summary{display:list-item}ol,ul,menu{list-style:none}img,svg,video,canvas,audio,iframe,embed,object{vertical-align:middle;display:block}img,video{max-width:100%;height:auto}button,input,select,optgroup,textarea{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}::file-selector-button{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}:where(select:is([multiple],[size])) optgroup{font-weight:bolder}:where(select:is([multiple],[size])) optgroup option{padding-inline-start:20px}::file-selector-button{margin-inline-end:4px}::placeholder{opacity:1}@supports (not ((-webkit-appearance:-apple-pay-button))) or (contain-intrinsic-size:1px){::placeholder{color:currentColor}@supports (color:color-mix(in lab, red, red)){::placeholder{color:color-mix(in oklab, currentcolor 50%, transparent)}}}textarea{resize:vertical}::-webkit-search-decoration{-webkit-appearance:none}::-webkit-date-and-time-value{min-height:1lh;text-align:inherit}::-webkit-datetime-edit{display:inline-flex}::-webkit-datetime-edit-fields-wrapper{padding:0}::-webkit-datetime-edit{padding-block:0}::-webkit-datetime-edit-year-field{padding-block:0}::-webkit-datetime-edit-month-field{padding-block:0}::-webkit-datetime-edit-day-field{padding-block:0}::-webkit-datetime-edit-hour-field{padding-block:0}::-webkit-datetime-edit-minute-field{padding-block:0}::-webkit-datetime-edit-second-field{padding-block:0}::-webkit-datetime-edit-millisecond-field{padding-block:0}::-webkit-datetime-edit-meridiem-field{padding-block:0}::-webkit-calendar-picker-indicator{line-height:1}:-moz-ui-invalid{box-shadow:none}button,input:where([type=button],[type=reset],[type=submit]){appearance:button}::file-selector-button{appearance:button}::-webkit-inner-spin-button{height:auto}::-webkit-outer-spin-button{height:auto}[hidden]:where(:not([hidden=until-found])){display:none!important}}@layer components;@layer utilities{.collapse{visibility:collapse}.invisible{visibility:hidden}.visible{visibility:visible}.sr-only{clip-path:inset(50%);white-space:nowrap;border-width:0;width:1px;height:1px;margin:-1px;padding:0;position:absolute;overflow:hidden}.absolute{position:absolute}.fixed{position:fixed}.relative{position:relative}.static{position:static}.sticky{position:sticky}.isolate{isolation:isolate}.container{width:100%}@media (width>=40rem){.container{max-width:40rem}}@media (width>=48rem){.container{max-width:48rem}}@media (width>=64rem){.container{max-width:64rem}}@media (width>=80rem){.container{max-width:80rem}}@media (width>=96rem){.container{max-width:96rem}}.m-31\.5{margin:calc(var(--spacing) * 31.5)}.m-94{margin:calc(var(--spacing) * 94)}.m-4800{margin:calc(var(--spacing) * 4800)}.block{display:block}.contents{display:contents}.flex{display:flex}.grid{display:grid}.hidden{display:none}.inline{display:inline}.inline-flex{display:inline-flex}.table{display:table}.shrink{flex-shrink:1}.grow{flex-grow:1}.transform{transform:var(--tw-rotate-x,) var(--tw-rotate-y,) var(--tw-rotate-z,) var(--tw-skew-x,) var(--tw-skew-y,)}.flex-wrap{flex-wrap:wrap}.rounded{border-radius:.25rem}.border{border-style:var(--tw-border-style);border-width:1px}.lowercase{text-transform:lowercase}.uppercase{text-transform:uppercase}.underline{text-decoration-line:underline}.shadow{--tw-shadow:0 1px 3px 0 var(--tw-shadow-color,#0000001a), 0 1px 2px -1px var(--tw-shadow-color,#0000001a);box-shadow:var(--tw-inset-shadow), var(--tw-inset-ring-shadow), var(--tw-ring-offset-shadow), var(--tw-ring-shadow), var(--tw-shadow)}.ring{--tw-ring-shadow:var(--tw-ring-inset,) 0 0 0 calc(1px + var(--tw-ring-offset-width)) var(--tw-ring-color,currentcolor);box-shadow:var(--tw-inset-shadow), var(--tw-inset-ring-shadow), var(--tw-ring-offset-shadow), var(--tw-ring-shadow), var(--tw-shadow)}.outline{outline-style:var(--tw-outline-style);outline-width:1px}.blur{--tw-blur:blur(8px);filter:var(--tw-blur,) var(--tw-brightness,) var(--tw-contrast,) var(--tw-grayscale,) var(--tw-hue-rotate,) var(--tw-invert,) var(--tw-saturate,) var(--tw-sepia,) var(--tw-drop-shadow,)}.filter{filter:var(--tw-blur,) var(--tw-brightness,) var(--tw-contrast,) var(--tw-grayscale,) var(--tw-hue-rotate,) var(--tw-invert,) var(--tw-saturate,) var(--tw-sepia,) var(--tw-drop-shadow,)}.transition{transition-property:color,background-color,border-color,outline-color,text-decoration-color,fill,stroke,--tw-gradient-from,--tw-gradient-via,--tw-gradient-to,opacity,box-shadow,transform,translate,scale,rotate,filter,-webkit-backdrop-filter,backdrop-filter,display,content-visibility,overlay,pointer-events;transition-timing-function:var(--tw-ease,var(--default-transition-timing-function));transition-duration:var(--tw-duration,var(--default-transition-duration))}.\[data-quality-row\]\:visible:is(data-quality-row){visibility:visible}}:root{--brand-ink:#162b3f;--brand-primary:#275d8c;--brand-primary-hover:#1c486f;--brand-accent:#b9ccdc;--brand-background:#f8f7f3;--brand-surface:#fff;--brand-elevated:#edf2f6;--brand-text:#243746;--brand-muted:#526575;--brand-border:#d8e1e8;--brand-success:#246447;--brand-warning:#8a6116;--brand-error:#b42318;--brand-focus:#275d8c;--brand-control-border:#8195a5;--brand-info:#294d6c;--brand-info-background:#eef3f8;--brand-info-border:#cad9e7;--brand-success-background:#eaf4ee;--brand-success-border:#afcdbb;--brand-warning-background:#fff8e8;--brand-warning-border:#d8c38f;--brand-error-background:#fff1f0;--brand-selection:#d7e6f2;--brand-placeholder:#586b7a;color:var(--brand-text);font-synthesis:none;--ink:var(--brand-ink);--blue:var(--brand-primary);--muted:var(--brand-muted);--line:var(--brand-border);--soft:var(--brand-background);--surface:#fff;--text-primary:var(--brand-ink);--text-secondary:var(--brand-muted);--action:var(--brand-primary);--action-hover:var(--brand-primary-hover);--surface-subtle:var(--brand-background);--success:var(--brand-success);--warning:var(--brand-warning);--danger:var(--brand-error);--space-1:4px;--space-2:8px;--space-3:12px;--space-4:16px;--space-6:24px;--space-8:32px;--space-12:48px;--space-16:64px;--radius-control:6px;--radius-surface:12px;--calculator-large-total-min:1.375rem;--calculator-large-total-fluid:7vw;--calculator-large-total-max:2.4rem;background:#fff;font-family:Manrope Variable,Manrope,Arial,sans-serif;font-size:16px}*{box-sizing:border-box}body{margin:0}a{color:inherit;text-decoration:none}a:hover{color:var(--brand-primary-hover)}p{margin:0 0 1.1rem;line-height:1.75}h1,h2,h3{letter-spacing:-.03em;margin:0;font-weight:700;line-height:1.2}h1{font-size:clamp(2.2rem,4.6vw,4rem);font-weight:750}h2{font-size:clamp(1.65rem,3vw,2.3rem)}h3{letter-spacing:-.02em;font-size:1.14rem}button,input,select,textarea{font:inherit}button,a,input,select,textarea{touch-action:manipulation}button{cursor:pointer}button:disabled{cursor:wait;opacity:.7}img,svg{max-width:100%}input,select,textarea{color:var(--ink);background:#fff}button:focus-visible,a:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible,[tabindex]:focus-visible,summary:focus-visible{outline:3px solid var(--brand-focus);outline-offset:4px}.independence-bar a:focus-visible,.transparency a:focus-visible,.estimate a:focus-visible,.inverse a:focus-visible{outline-color:#fff}a.text-link,.prose a{color:var(--brand-primary-hover);text-underline-offset:4px;text-decoration:underline}a.text-link:hover,.prose a:hover{text-decoration-thickness:2px}.container{max-width:1264px;margin:0 auto;padding:0 32px}.small{color:var(--muted);font-size:.8rem}.muted{color:var(--muted)}.sr-only{clip:rect(0, 0, 0, 0);white-space:nowrap;border:0;width:1px;height:1px;margin:-1px;padding:0;position:absolute;overflow:hidden}.skip-link{background:var(--ink);color:#fff;z-index:100;opacity:0;pointer-events:none;padding:12px 24px;position:fixed;top:-100px;left:16px}.skip-link:focus{opacity:1;pointer-events:auto;top:10px}.button{border:1px solid #0000;border-radius:7px;justify-content:center;align-items:center;gap:12px;min-height:48px;padding:12px 20px;font-size:.875rem;font-weight:700;line-height:1.35;display:inline-flex}.button svg{flex-shrink:0}.button.primary{background:var(--blue);color:#fff}.button.primary:hover{background:var(--brand-primary-hover)}.button.dark{background:var(--ink);color:#fff}.button.dark:hover{background:var(--brand-text)}.button.secondary{border-color:var(--brand-border);color:var(--ink);background:#fff}.button.secondary:hover{background:var(--brand-elevated)}.inline-link{min-height:44px;color:var(--brand-primary-hover);align-items:center;gap:8px;font-size:.88rem;font-weight:700;display:inline-flex}.independence-bar{background:var(--ink);color:var(--brand-elevated);min-height:33px;font-size:.7rem}.independence-bar .container{align-items:center;gap:8px;min-height:33px;display:flex}.independence-bar a{text-underline-offset:3px;color:#fff;margin-left:auto;text-decoration:underline}.independence-dot{background:var(--brand-accent);border-radius:50%;flex-shrink:0;width:5px;height:5px}.site-header{z-index:40;border-bottom:1px solid var(--brand-border);background:#fff;position:relative}.header-inner{justify-content:space-between;align-items:center;gap:24px;min-height:88px;display:flex}.brand{letter-spacing:-.03em;flex-shrink:0;align-items:center;gap:10px;font-size:1.34rem;font-weight:800;display:inline-flex}.brand-mark{background:var(--brand-elevated);width:36px;height:36px;color:var(--brand-primary);border-radius:8px;place-items:center;font-size:22px;font-weight:800;display:grid}.brand-mark svg{width:28px;height:28px}.brand-country{letter-spacing:.02em;color:var(--brand-muted);margin-top:0;font-size:.62rem;font-weight:600;display:block}.desktop-nav{align-items:center;gap:27px;font-size:.8rem;font-weight:650;display:flex}.desktop-nav a{padding:20px 0}.desktop-nav a.active{color:var(--brand-primary-hover)}.header-actions{align-items:center;gap:22px;display:flex}.language-link{align-items:center;gap:6px;min-height:44px;font-size:.78rem;font-weight:650;display:flex}.header-start{min-height:42px;padding:10px 15px;font-size:.75rem}.menu-toggle{border:1px solid var(--brand-border);background:#fff;border-radius:6px;justify-content:center;align-items:center;width:44px;height:44px;display:none}.mobile-nav{border-top:1px solid var(--line);padding:10px 24px 20px}.mobile-nav a{padding:14px 0;font-size:.95rem;display:block}.mobile-nav[hidden]{display:none}.hero{background:var(--brand-background);border-bottom:1px solid var(--brand-border);padding:63px 0 0;position:relative;overflow:hidden}.hero-grid{grid-template-columns:1.15fr .85fr;align-items:center;gap:50px;display:grid}.hero-copy h1{max-width:670px;line-height:1.1}.hero-copy>p{color:var(--muted);max-width:550px;margin-top:24px;font-size:1.04rem;line-height:1.8}.hero-map{flex-direction:column;justify-content:center;align-items:center;gap:16px;min-width:0;min-height:300px;display:flex}.map-visual{width:100%;position:relative}.hero-map img{object-fit:contain;opacity:.8;width:100%;height:310px;display:block}.map-card{border:1px solid var(--brand-elevated);background:#fff;border-radius:10px;align-self:flex-end;min-width:215px;max-width:100%;padding:17px 20px}.map-card strong{letter-spacing:-.02em;margin:2px 0 6px;font-size:1.05rem;display:block}.map-card-label{color:var(--brand-primary);align-items:center;gap:7px;font-size:.69rem;font-weight:650;display:flex}.map-pin{color:var(--brand-primary);filter:drop-shadow(0 2px 2px #fff);position:absolute;top:60%;left:61%}.search-panel{border:1px solid var(--brand-border);background:#fff;border-radius:12px;margin-top:38px;padding:0 25px 18px;position:relative}.search-tabs{border-bottom:1px solid var(--brand-border);gap:27px;margin-bottom:20px;display:flex}.search-tabs a{min-height:52px;color:var(--brand-muted);border-bottom:2px solid #0000;align-items:center;gap:8px;padding:19px 0 14px;font-size:.81rem;font-weight:650;display:inline-flex}.search-tabs a.active{border-color:var(--brand-primary);color:var(--brand-primary-hover)}@media (width<=600px){.search-panel .search-tabs{grid-template-columns:repeat(3,minmax(0,1fr));gap:8px;display:grid;overflow:visible}.search-panel .search-tabs a{white-space:normal;text-align:center;flex-direction:column;justify-content:flex-start;min-width:0;line-height:1.45}}.search-main{align-items:stretch;gap:12px;display:flex}.search-input-wrap{border:1px solid var(--brand-border);min-width:120px;color:var(--brand-muted);background:#fff;border-radius:6px;flex:1;align-items:center;gap:14px;padding:0 16px;display:flex}.search-input-wrap input{background:0 0;border:0;outline:none;width:100%;min-height:54px;font-size:.87rem}.search-input-wrap:focus-within{outline:2px solid var(--brand-primary);outline-offset:2px}.search-input-wrap input:focus-visible{outline:0}.jurisdiction-select{max-width:245px;display:flex}.jurisdiction-select select{border:1px solid var(--brand-border);border-radius:6px;width:100%;min-height:54px;padding:0 34px 0 13px;font-size:.79rem}.search-scope{color:var(--brand-muted);gap:7px;margin:12px 0 0;font-size:.7rem;line-height:1.6;display:flex}.search-scope svg{flex-shrink:0;margin-top:2px}.trust-row{color:var(--brand-muted);align-items:center;gap:30px;padding:24px 0;font-size:.73rem;display:flex}.trust-row span{align-items:center;gap:7px;display:flex}.trust-row svg{color:var(--brand-primary)}.section{padding-block:65px}.section-heading{justify-content:space-between;align-items:end;gap:35px;margin-bottom:30px;display:flex}.section-heading p{color:var(--muted);max-width:650px;margin:12px 0 0;font-size:.9rem}.registry-strip{background:var(--brand-elevated);border-bottom:1px solid var(--brand-border)}.registry-strip-inner{grid-template-columns:minmax(175px,1fr) auto auto;align-items:center;column-gap:24px;padding-block:12px;display:grid}.registry-strip-caption{max-width:29ch;color:var(--brand-muted);margin:0;font-size:.75rem;line-height:1.65}.registry-strip-flags{flex-wrap:wrap;justify-content:center;align-items:center;gap:2px;margin:0;padding:0;list-style:none;display:flex}.registry-strip-flags a{border-radius:4px;place-items:center;width:44px;height:44px;display:grid}.registry-strip-flags img{object-fit:contain;filter:grayscale();opacity:.65;width:32px;height:23px}.registry-strip-flags a:is(:hover,:focus-visible) img{filter:grayscale(0);opacity:1}.registry-strip-all{min-height:44px;color:var(--brand-primary);white-space:nowrap;align-items:center;gap:8px;font-size:.75rem;font-weight:750;display:inline-flex}@media (width<=1100px){.registry-strip-inner{grid-template-columns:minmax(0,1fr) auto;row-gap:8px}.registry-strip-caption{max-width:45ch}.registry-strip-flags{grid-area:2/1/auto/-1}}@media (width<=480px){.registry-strip-inner{column-gap:12px}.registry-strip-caption{font-size:.7rem}.registry-strip-all{gap:4px;font-size:.7rem}}.jurisdiction-grid{grid-template-columns:repeat(4,1fr);gap:0 25px;display:grid}.jurisdiction-link{border-bottom:1px solid var(--brand-border);align-items:center;gap:13px;min-height:75px;padding:18px 0;font-size:.85rem;font-weight:650;display:flex}.jurisdiction-link>svg{color:var(--brand-muted);width:16px;margin-left:auto}.region-code{letter-spacing:.01em;background:var(--brand-elevated);border:1px solid var(--brand-border);width:36px;height:36px;color:var(--brand-muted);border-radius:6px;flex-shrink:0;place-items:center;font-size:.65rem;font-weight:750;display:grid}.jurisdiction-link:first-child .region-code{background:var(--brand-elevated);color:var(--brand-primary)}.jurisdiction-link span.region-name{line-height:1.45}.jurisdiction-link small{color:var(--brand-muted);margin-top:3px;font-size:.65rem;font-weight:500;display:block}.tools-section{background:var(--brand-elevated);border-top:1px solid var(--brand-border);border-bottom:1px solid var(--brand-border)}.tools-grid{grid-template-columns:repeat(3,1fr);gap:22px;display:grid}.tool-card{border:1px solid var(--brand-border);background:#fff;border-radius:10px;flex-direction:column;align-items:start;padding:27px 26px;display:flex}.tool-icon{background:var(--brand-elevated);width:43px;height:43px;color:var(--brand-primary);border-radius:10px;place-items:center;margin-bottom:22px;display:grid}.tool-card:nth-child(2) .tool-icon,.tool-card:nth-child(3) .tool-icon{color:var(--brand-primary);background:var(--brand-elevated)}.tool-card h3{margin-bottom:12px;font-size:1.14rem}.tool-card p{color:var(--muted);margin-bottom:20px;font-size:.83rem;line-height:1.85}.tool-card a{margin-top:auto}.guide-list{grid-template-columns:repeat(2,1fr);gap:0 42px;display:grid}.guide-item{border-bottom:1px solid var(--line);gap:18px;padding:23px 0;display:flex}.guide-item .tool-icon{background:var(--brand-elevated);color:var(--brand-muted);flex-shrink:0;margin:0}.guide-item h3{font-size:.98rem;line-height:1.45}.guide-item p{color:var(--muted);margin:8px 0 0;font-size:.78rem}.transparency{background:var(--brand-ink);color:#fff;border-radius:13px;align-items:center;gap:40px;margin:0 0 65px;padding:38px 42px;display:flex}.transparency>svg{color:var(--brand-accent);flex-shrink:0}.transparency h2{font-size:1.5rem}.transparency p{max-width:680px;color:var(--brand-border);margin:12px 0 0;font-size:.86rem}.transparency .button{flex-shrink:0;margin-left:auto}.site-footer{background:var(--brand-background);border-top:1px solid var(--brand-border)}.footer-top{grid-template-columns:1.6fr repeat(3,1fr);gap:45px;padding-top:48px;padding-bottom:36px;display:grid}.footer-brand p{max-width:315px;color:var(--brand-muted);margin-top:18px;font-size:.75rem;line-height:1.9}.footer-brand .small{margin-top:5px}.footer-top h2{letter-spacing:0;margin:3px 0 18px;font-size:.81rem}.footer-top>div:not(:first-child)>a{color:var(--brand-muted);min-height:32px;padding:7px 0;font-size:.74rem;line-height:1.5;display:block}.footer-top>div:not(:first-child)>a,.footer-top #privacy-preferences{text-underline-offset:.45em;text-decoration-line:underline;text-decoration-color:#0000;text-decoration-thickness:1px}.footer-top>div:not(:first-child)>a:is(:hover,:focus-visible),.footer-top #privacy-preferences:is(:hover,:focus-visible){color:var(--brand-ink);text-underline-offset:.22em;text-decoration-color:currentColor}@media (prefers-reduced-motion:no-preference){.footer-top>div:not(:first-child)>a,.footer-top #privacy-preferences{transition:color var(--motion-fast) var(--motion-ease), text-decoration-color var(--motion-base) var(--motion-ease), text-underline-offset var(--motion-base) var(--motion-ease)}}.footer-bottom{border-top:1px solid var(--brand-border);color:var(--brand-muted);justify-content:space-between;gap:25px;padding-top:21px;padding-bottom:24px;font-size:.65rem;display:flex}.breadcrumbs{color:var(--brand-muted);flex-wrap:wrap;gap:9px;padding:26px 0;font-size:.73rem;display:flex}.breadcrumbs a{text-underline-offset:3px;min-height:24px;text-decoration:underline}.page-header{background:var(--brand-background);border-bottom:1px solid var(--brand-border);padding:0 0 42px}.page-header h1{max-width:980px;font-size:clamp(2rem,3.6vw,3rem);line-height:1.18}.page-header .lede{color:var(--brand-muted);max-width:820px;margin:19px 0 0;font-size:1rem;line-height:1.85}.page-header .meta{color:var(--brand-muted);flex-wrap:wrap;align-items:center;gap:12px;margin-top:19px;font-size:.74rem;display:flex}.badge{background:var(--brand-elevated);color:var(--brand-muted);border-radius:4px;align-items:center;gap:5px;padding:5px 9px;font-size:.69rem;font-weight:650;display:inline-flex}.badge.active{background:var(--brand-success-background);color:var(--brand-success)}.badge.external{background:var(--brand-elevated);color:var(--brand-primary)}.draft-banner{border:1px solid var(--brand-warning-border);background:var(--brand-warning-background);gap:15px;margin-top:16px;margin-bottom:16px;padding-top:13px;padding-bottom:13px;font-size:.77rem;line-height:1.6;display:flex}.draft-banner strong{flex-shrink:0}.content-layout{grid-template-columns:minmax(0,1fr) 280px;gap:65px;padding-top:44px;padding-bottom:65px;display:grid}.prose h2{margin:32px 0 17px;scroll-margin-top:20px;font-size:1.52rem}.prose h2:first-child{margin-top:0}.prose h3{margin:24px 0 12px}.prose p{color:var(--brand-text);line-height:1.9}.prose ul,.prose ol{color:var(--brand-text);padding-left:23px;line-height:1.9}.prose li{margin:10px 0}.tool-introduction{padding-top:32px;padding-bottom:8px}.hero-source-note{max-width:75ch;margin:16px 0 0}.table-scroll{max-width:100%;overflow-x:auto}.reference-table{border-collapse:collapse;table-layout:fixed;text-align:left;width:100%;margin:20px 0 28px;font-size:.875rem;line-height:1.7}.reference-table th,.reference-table td{border-bottom:1px solid var(--line);vertical-align:top;overflow-wrap:anywhere;padding:12px 10px}.reference-table th{font-weight:700}.reference-table th[scope=row]{width:32%}.reference-table thead{background:var(--soft)}.reference-table caption{text-align:left;font-weight:700}.prose .button{color:inherit;text-decoration:none}.prose .button.primary{color:#fff}.sidebar{align-self:start}.sidebar-box{background:var(--brand-elevated);border:1px solid var(--brand-border);border-radius:9px;margin-bottom:20px;padding:23px}.sidebar-box h2{letter-spacing:-.015em;margin-bottom:15px;font-size:.94rem}.sidebar-box a{min-height:45px;color:var(--brand-info);border-bottom:1px solid var(--brand-border);align-items:center;gap:9px;padding:9px 0;font-size:.79rem;line-height:1.6;display:flex}.sidebar-box a:last-child{border:0}.sidebar-box p{color:var(--brand-muted);font-size:.76rem}.source-list{border-top:1px solid var(--line);overflow-wrap:anywhere;margin-top:35px;padding-top:25px}.source-list a{color:var(--brand-primary);margin:12px 0;font-size:.76rem;line-height:1.6;text-decoration:underline;display:block}.notice{background:var(--brand-info-background);border:1px solid var(--brand-info-border);color:var(--brand-info);border-radius:6px;margin:20px 0;padding:16px 19px;font-size:.82rem;line-height:1.8}.notice.warning{background:var(--brand-warning-background);border-color:var(--brand-warning-border);color:var(--brand-warning)}.notice.success{background:var(--brand-success-background);border-color:var(--brand-success-border);color:var(--brand-success)}.search-page{padding-top:32px;padding-bottom:65px}.results-heading{justify-content:space-between;align-items:end;gap:20px;margin:32px 0 22px;display:flex}.results-heading h2{font-size:1.3rem}.results-heading p{color:var(--brand-muted);margin:8px 0 0;font-size:.8rem}.filter-form{align-items:center;gap:10px;font-size:.78rem;display:flex}.filter-form select{border:1px solid var(--line);border-radius:6px;min-height:44px;padding:7px 12px}.filter-form .button{min-height:44px;padding:9px 13px;font-size:.75rem}.results-table{border-collapse:collapse;text-align:left;width:100%}.results-table th{color:var(--brand-muted);background:var(--brand-elevated);border-top:1px solid var(--line);border-bottom:1px solid var(--line);padding:14px 16px;font-size:.7rem;font-weight:650}.results-table td{border-bottom:1px solid var(--line);padding:19px 16px;font-size:.8rem;line-height:1.6}.results-table td:first-child{max-width:440px}.record-name{color:var(--brand-primary);text-underline-offset:3px;overflow-wrap:anywhere;font-size:.85rem;font-weight:750;text-decoration:underline}.record-alt{color:var(--brand-muted);margin-top:5px;font-size:.72rem;display:block}.results-table .number{font-variant-numeric:tabular-nums;white-space:nowrap}.results-table .record-link{min-width:44px;min-height:44px;color:var(--brand-primary);justify-content:center;align-items:center;display:inline-flex}.pagination{justify-content:center;align-items:center;gap:18px;margin:30px 0;font-size:.8rem;display:flex}.empty-state{text-align:center;background:var(--brand-background);border:1px solid var(--line);border-radius:10px;margin:30px 0;padding:50px 24px}.empty-state>svg{color:var(--brand-muted);margin:0 auto 20px}.empty-state h2{margin-bottom:13px;font-size:1.45rem}.empty-state p{color:#5b6d86;max-width:600px;margin:0 auto 20px;font-size:.86rem}.form-grid{grid-template-columns:repeat(2,1fr);gap:22px;display:grid}.field{flex-direction:column;gap:8px;display:flex}.field label,.field legend{color:var(--brand-text);font-size:.83rem;font-weight:700}.field input,.field select,.field textarea{border:1px solid var(--brand-border);border-radius:6px;width:100%;min-height:48px;padding:11px 13px}.field small{color:var(--brand-muted);font-size:.74rem;line-height:1.65}.field.full{grid-column:1/-1}.calculator-layout{grid-template-columns:1.2fr .8fr;gap:32px;padding:42px 0 65px;display:grid}.calculator-form h2{margin-bottom:25px;font-size:1.3rem}.estimate{background:var(--brand-ink);color:#fff;border-radius:11px;align-self:start;padding:30px}.estimate h2{font-size:1.15rem}.estimate .total{letter-spacing:-.03em;margin:20px 0 4px;font-size:2.6rem;font-weight:750}.estimate .estimate-line{border-bottom:1px solid var(--brand-text);justify-content:space-between;gap:20px;padding:14px 0;font-size:.81rem;line-height:1.6;display:flex}.estimate p{color:var(--brand-border);font-size:.77rem;line-height:1.8}.estimate a{color:var(--brand-accent);text-underline-offset:3px;text-decoration:underline}.calculator-form .notice{margin-top:25px;margin-bottom:0}.comparison-grid{grid-template-columns:repeat(3,1fr);gap:22px;padding:40px 0;display:grid}.comparison-card{border:1px solid var(--line);border-radius:10px;flex-direction:column;align-items:start;padding:28px;display:flex}.comparison-card p{color:var(--brand-muted);margin-top:18px;font-size:.84rem}.comparison-card ul{color:var(--brand-muted);flex:1;padding-left:20px;font-size:.81rem;line-height:1.8}.comparison-card .button{margin-top:20px}.faq-list{max-width:850px;margin:0 auto}.faq-list details{border-bottom:1px solid var(--line);padding:19px 0}.faq-list summary{cursor:pointer;min-height:44px;font-size:.94rem;font-weight:700;line-height:1.7}.faq-list details p{color:var(--brand-muted);margin:15px 0 5px;font-size:.88rem;line-height:1.9}.checklist label{border-bottom:1px solid var(--line);align-items:start;gap:12px;padding:16px 0;font-size:.89rem;line-height:1.7;display:flex}.checklist input{width:20px;height:20px;accent-color:var(--brand-primary);flex-shrink:0;margin-top:4px}.profile-grid{grid-template-columns:repeat(2,1fr);gap:0 24px;display:grid}.profile-item{border-bottom:1px solid var(--line);padding:18px 0}.profile-item dt{color:#5b6d86;margin-bottom:8px;font-size:.73rem}.profile-item dd{overflow-wrap:anywhere;margin:0;font-size:.93rem;line-height:1.6}.feedback-form{margin:25px 0}.feedback-form .field{margin-bottom:18px}.directory-toolbar{justify-content:space-between;align-items:center;gap:30px;padding:30px 0 0;display:flex}.directory-filter{border:1px solid var(--brand-border);border-radius:6px;width:100%;max-width:370px;min-height:46px;padding:10px 14px}.directory-grid{grid-template-columns:repeat(3,1fr);gap:24px;padding:30px 0 60px;display:grid}.directory-card{border:1px solid var(--line);border-radius:9px;flex-direction:column;align-items:start;padding:25px;display:flex}.directory-card h2{margin:15px 0 10px;font-size:1.15rem}.directory-card p{color:#526784;flex:1;font-size:.78rem;line-height:1.8}.directory-card .badge{margin-top:5px}.no-results-filter{color:#526784;margin:25px 0;display:none}[hidden]{display:none!important}.error-page{text-align:center;padding:100px 0}.error-page p{max-width:650px;margin:24px auto}.horizontal-scroll{overflow-x:auto}.source-list h2{font-size:1.2rem}.mode-label{color:var(--brand-muted);font-size:.72rem}.readiness-table{border-collapse:collapse;width:100%;font-size:.8rem}.readiness-table td,.readiness-table th{border:1px solid var(--line);text-align:left;padding:12px}@media (width>=1600px){.hero{padding-top:76px}.hero-copy h1{font-size:4.1rem}.hero-map{min-height:320px}.hero-map img{height:340px}}@media (width<=1100px){.desktop-nav,.header-inner{gap:18px}.header-actions{gap:15px}.brand{font-size:1.2rem}.header-start{display:none}.hero-grid{gap:25px}.hero-copy h1{font-size:3.25rem}.hero-copy>p{font-size:.94rem}.search-main{gap:8px}.jurisdiction-select{max-width:205px}.search-submit{padding-left:15px;padding-right:15px}.footer-top{gap:28px}.content-layout{grid-template-columns:minmax(0,1fr) 250px;gap:35px}}@media (width<=800px){.container{padding-left:24px;padding-right:24px}.desktop-nav{display:none}.menu-toggle{display:flex}.header-inner{min-height:76px}.independence-bar a{display:none}.hero{padding-top:44px}.hero-grid{grid-template-columns:1fr .65fr;gap:10px}.hero-copy h1{font-size:2.7rem}.hero-copy>p{font-size:.9rem}.hero-map img{height:250px}.map-card{min-width:165px;padding:13px}.map-card strong{font-size:.86rem}.map-card .small{font-size:.61rem}.search-main{flex-wrap:wrap}.search-input-wrap{flex-basis:100%}.jurisdiction-select{flex:1;min-width:100px;max-width:none}.search-submit{flex:1}.jurisdiction-grid{grid-template-columns:repeat(3,1fr);gap:0 20px}.tools-grid{gap:15px}.tool-card{padding:22px 19px}.tool-card h3{font-size:1rem}.tool-card p{font-size:.77rem}.tool-card a{font-size:.76rem}.section{padding-block:48px}.section-heading{gap:20px}.transparency{flex-wrap:wrap;gap:20px;margin-bottom:48px;padding:30px}.transparency>svg{display:none}.transparency .button{margin-left:0}.footer-top{grid-template-columns:1.5fr 1fr 1fr;gap:30px}.footer-brand{grid-column:1/-1}.footer-brand p{max-width:600px}.content-layout{grid-template-columns:1fr;gap:35px}.sidebar{grid-template-columns:1fr 1fr;gap:20px;display:grid}.sidebar-box{margin:0}.calculator-layout{grid-template-columns:1fr;gap:25px}.comparison-grid{grid-template-columns:1fr;gap:20px}.comparison-card{padding:25px}.comparison-card ul{margin-top:0}.directory-grid{grid-template-columns:repeat(2,1fr)}.results-table th:nth-child(4),.results-table td:nth-child(4){display:none}.results-heading{flex-direction:column;align-items:start;gap:20px}.form-grid{gap:20px}.draft-banner{flex-direction:column;gap:5px}}@media (width<=550px){.container{padding-left:20px;padding-right:20px}.independence-bar{font-size:.57rem}.independence-bar .container{gap:6px;min-height:31px}.header-inner{gap:10px;min-height:72px}.brand{gap:8px;font-size:1.16rem}.brand-mark{width:32px;height:32px}.brand-country{font-size:.56rem}.header-actions{gap:13px}.language-link{gap:5px;font-size:.69rem}.language-link svg{display:none}.hero{padding-top:31px}.hero-grid{display:block}.hero-copy h1{max-width:400px;font-size:2.52rem;line-height:1.12}.hero-copy>p{margin-top:20px;font-size:.88rem;line-height:1.85}.hero-map{display:none}.search-panel{border-radius:10px;margin-top:25px;padding:0 15px 16px}.search-tabs{gap:18px;margin-bottom:15px;overflow-x:auto}.search-tabs a{white-space:nowrap;gap:5px;padding:16px 0 11px;font-size:.68rem}.search-tabs a svg{width:15px;height:15px}.search-input-wrap{gap:8px;padding:0 11px}.search-input-wrap input{min-height:52px;font-size:.77rem}.search-input-wrap svg{width:20px}.jurisdiction-select{flex-basis:100%}.jurisdiction-select select{min-height:47px;font-size:.75rem}.search-submit{flex-basis:100%;min-height:48px}.search-scope{margin-top:11px;font-size:.63rem;line-height:1.7}.trust-row{flex-wrap:wrap;gap:8px 17px;padding:19px 0;font-size:.62rem}.trust-row svg{width:14px;height:14px}.trust-row span:last-child{display:none}.section{padding-block:36px}.section-heading{flex-direction:column;align-items:start;gap:10px;margin-bottom:22px}.section-heading h2{font-size:1.6rem}.section-heading p{margin-top:11px;font-size:.81rem;line-height:1.8}.section-heading .inline-link{min-height:35px;font-size:.78rem}.jurisdiction-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:0 17px}.jurisdiction-link{gap:9px;min-height:77px;padding:14px 0;font-size:.74rem}.jurisdiction-link .region-code{width:29px;height:30px;font-size:.57rem}.jurisdiction-link small{font-size:.58rem;line-height:1.4}.jurisdiction-link>svg{display:none}.tools-grid{grid-template-columns:1fr;gap:15px}.tool-card{padding:24px}.tool-icon{width:40px;height:40px;margin-bottom:18px}.tool-card h3{font-size:1.1rem}.tool-card p{margin-bottom:10px;font-size:.83rem}.tool-card .inline-link{font-size:.83rem}.guide-list{grid-template-columns:1fr}.guide-item{gap:14px;padding:20px 0}.guide-item h3{font-size:.88rem}.guide-item p{font-size:.73rem}.guide-item .tool-icon{width:34px;height:37px}.transparency{gap:20px;margin-bottom:36px;padding:27px 24px}.transparency h2{font-size:1.35rem}.transparency p{font-size:.8rem;line-height:1.9}.transparency .button{width:100%;font-size:.8rem}.footer-top{grid-template-columns:1fr 1fr;gap:25px 22px;padding-top:35px;padding-bottom:28px}.footer-brand{grid-column:1/-1}.footer-top h2{font-size:.75rem;line-height:1.7}.footer-top>div:not(:first-child)>a{min-height:38px;font-size:.71rem}.footer-top>div:last-child{grid-column:1/-1;grid-template-columns:1fr 1fr;gap:0 22px;display:grid}.footer-top>div:last-child h2{grid-column:1/-1;margin:0 0 10px}.footer-bottom{flex-direction:column;gap:10px;padding-top:19px;padding-bottom:24px;font-size:.6rem}.breadcrumbs{gap:7px;padding:19px 0;font-size:.65rem}.page-header{padding-bottom:30px}.page-header h1{font-size:2.08rem}.page-header .lede{margin-top:17px;font-size:.86rem;line-height:1.9}.page-header .meta{gap:10px;font-size:.67rem}.content-layout{gap:30px;padding-top:30px;padding-bottom:40px}.prose{font-size:.86rem}.prose h2{margin-top:28px;font-size:1.35rem}.prose p{line-height:1.95}.sidebar{display:block}.sidebar-box{margin-bottom:18px}.source-list a{font-size:.7rem}.search-page{padding-top:25px;padding-bottom:40px}.search-page .search-form .search-scope{font-size:.66rem}.results-heading{margin-top:27px}.results-heading h2{font-size:1.1rem}.results-heading p{font-size:.72rem}.filter-form{flex-wrap:wrap;gap:8px;font-size:.73rem}.results-table thead{display:none}.results-table tbody{display:block}.results-table tr{border-bottom:1px solid var(--line);grid-template-columns:1fr 1fr;padding:20px 35px 18px 0;display:grid;position:relative}.results-table td{border:0;padding:4px 0;font-size:.73rem;display:block}.results-table td:first-child{grid-column:1/-1;padding-bottom:9px}.record-name{font-size:.83rem;line-height:1.8}.results-table td:nth-child(3){justify-self:end}.results-table td:last-child{position:absolute;top:18px;right:0}.notice{padding:15px 16px;font-size:.76rem}.empty-state{padding:35px 20px}.empty-state h2{font-size:1.22rem}.empty-state p{font-size:.8rem}.form-grid{grid-template-columns:1fr}.calculator-layout{padding:28px 0 40px}.calculator-form,.estimate{padding:23px}.calculator-form h2{font-size:1.15rem}.estimate .total{font-size:2.2rem}.field label{font-size:.8rem}.field small{font-size:.69rem}.comparison-grid{padding:28px 0}.comparison-card h2{font-size:1.3rem}.comparison-card .button{width:100%}.faq-list summary{font-size:.86rem}.faq-list details p{font-size:.82rem}.profile-grid{grid-template-columns:1fr}.directory-toolbar{flex-direction:column;align-items:start;gap:15px}.directory-filter{max-width:none;font-size:.83rem}.directory-grid{grid-template-columns:1fr;gap:18px;padding-bottom:40px}.directory-card{padding:23px}.directory-card h2{font-size:1.2rem}.directory-card p{font-size:.83rem}.draft-banner{font-size:.72rem}.error-page{padding:60px 0}.error-page h1{font-size:2.1rem}.error-page p{font-size:.9rem}.profile-item dd{font-size:.86rem}.checklist label{font-size:.82rem}}.nav-dropdown{position:relative}.nav-dropdown summary{cursor:pointer;align-items:center;gap:6px;min-height:44px;padding:20px 0;list-style:none;display:flex}.nav-dropdown summary::-webkit-details-marker{display:none}.nav-dropdown-panel{border:1px solid var(--line);z-index:40;background:#fff;border-radius:8px;min-width:290px;padding:10px 18px;position:absolute;top:100%;left:-18px;box-shadow:0 12px 28px #162b3f14}.desktop-nav .nav-dropdown-panel a{border-bottom:1px solid var(--line);min-height:44px;padding:12px 0;font-size:.84rem;line-height:1.6;display:block}.desktop-nav .nav-dropdown-panel a:last-child{border:0}.brand-logo{width:220px;max-width:100%;height:auto;display:block}.formation-steps{border-bottom:1px solid var(--line);flex-wrap:wrap;gap:12px 28px;margin-bottom:24px;padding:20px 0;font-size:.9rem;font-weight:650;display:flex}.formation-steps a{text-underline-offset:4px;text-decoration:underline}.formation-next-step{background:var(--soft);border-block:1px solid var(--line);grid-template-columns:minmax(0,1.6fr) minmax(0,1fr);gap:40px;margin-block:40px;padding:32px;display:grid}.formation-next-step h2{margin-bottom:18px;font-size:clamp(1.6rem,2.5vw,2.1rem)}.formation-next-step p{font-size:1rem}.formation-next-step .small{font-size:.82rem}.formation-actions{flex-direction:column;align-items:flex-start;gap:18px;display:flex}.formation-actions p{margin:0}.formation-actions .button{white-space:normal}.formation-alternatives{border-top:1px solid var(--line);flex-wrap:wrap;grid-column:1/-1;gap:20px 32px;padding-top:24px;display:flex}.formation-boundary{max-width:80ch;color:var(--brand-muted);flex-basis:100%;margin:0}.search-guidance{border-block:1px solid var(--line);text-align:left;margin-block:28px;padding-block:28px}.search-guidance h2{margin-bottom:12px;font-size:1.4rem}.search-guidance p{max-width:68ch}.regional-coverage h2{margin-bottom:12px;font-size:1.2rem}.regional-coverage p{max-width:75ch}.directory-card h2 a{align-items:center;gap:12px;display:inline-flex}.directory-card h2 img{object-fit:contain;flex-shrink:0}.formation-office-form{flex-wrap:wrap;align-items:flex-end;gap:16px;margin-top:24px;display:flex}.formation-office-form .field{flex:1;min-width:190px}.prose .formation-next-step{grid-template-columns:1fr;gap:20px;padding:24px}@media (width<=800px){.formation-next-step{grid-template-columns:1fr;gap:24px;padding:24px}.formation-actions .button,.formation-office-form .button{width:100%}.formation-steps{gap:12px 20px}}@media (width<=550px){.formation-next-step,.prose .formation-next-step{padding:24px 20px}.formation-steps{grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;font-size:.8rem;line-height:1.5;display:grid}.formation-next-step .inline-link{align-items:flex-start}.brand-logo{width:200px}}.brand{min-height:44px}.header-inner{min-height:88px}.brand-proof{color:var(--muted);font-size:.8rem;line-height:1.8}.tax-form{border-bottom:1px solid var(--line);margin-bottom:24px;padding:24px 0 30px}.tax-form .field{margin-bottom:20px}.field-error{color:var(--danger);margin:4px 0;font-size:.85rem}.tax-steps{margin-top:35px;padding-left:25px!important}.tax-steps li{margin:28px 0;padding-left:8px}.tax-steps h2{margin:0 0 12px}.tax-steps li::marker{color:var(--blue);font-weight:700}.provider-facts{margin-top:15px;font-size:.85rem}.provider-facts summary{cursor:pointer;min-height:44px;color:var(--blue);font-weight:650;line-height:1.7}.provider-facts dt{margin:14px 0 7px;font-weight:650}.provider-facts dd{color:var(--muted);margin:0;line-height:1.8}.recent-filters{margin:30px 0 40px}.stat-bar{isolation:isolate;font-variant-numeric:tabular-nums;min-width:60px;padding:7px 12px;position:relative}.stat-bar:before{content:"";width:var(--bar-width);background:var(--brand-accent);z-index:-1;position:absolute;inset:0 auto 0 0}.flag-wrap{flex-shrink:0;justify-content:center;align-items:center;width:38px;min-width:38px;height:28px;display:flex}.jurisdiction-flag{object-fit:contain;filter:drop-shadow(0 1px 1px #162b3f14);border-radius:1px;width:36px;height:25px;display:block}.brand-country{color:var(--brand-muted)}@media (width<=550px){.header-inner{flex-wrap:wrap;padding-top:12px;padding-bottom:12px}.header-actions{margin-left:auto}.brand{max-width:100%}}::selection{background:var(--brand-selection);color:var(--ink)}.search-input-wrap:focus-within{outline:2px solid var(--brand-focus);outline-offset:3px;box-shadow:none}:root :is(input:not([type=checkbox]):not([type=hidden]),select,textarea,.search-input-wrap){border-color:var(--brand-control-border)}:root :is(input:not([type=checkbox]):not([type=hidden]),select,textarea)[aria-invalid=true]{border-color:var(--brand-error)}input::placeholder,textarea::placeholder{color:var(--brand-placeholder);opacity:1}input,textarea{caret-color:var(--blue)}:root{scrollbar-color:var(--brand-muted) var(--brand-elevated);-webkit-tap-highlight-color:#275d8c26}h1,h2,h3{text-wrap:balance}p{text-wrap:pretty}.prose{max-width:72ch;font-size:1rem}.prose p{line-height:1.9}.small{font-size:.8rem}.search-field{flex-direction:column;flex:1;gap:8px;min-width:0;display:flex}.search-field>label,.jurisdiction-select>label{color:var(--brand-muted);font-size:.75rem;font-weight:650;line-height:1.5}.jurisdiction-select{flex-direction:column;gap:8px;min-width:210px}.search-submit{align-self:end;min-height:56px}.search-input-wrap input{font-size:1rem}.search-scope{font-size:.75rem}.hero-grid{padding-top:10px}.hero-copy>p{font-size:1.05rem}.hero-copy h1{letter-spacing:-.035em}.search-panel,.map-card{border-radius:var(--radius-surface)}.map-card-label{font-size:.75rem}.map-card .small{font-size:.72rem}.desktop-nav,.language-link{font-size:.86rem}.trust-row{font-size:.78rem}.jurisdiction-link{font-size:.9rem}.jurisdiction-link small{font-size:.74rem}.region-code{font-size:.72rem}.section-heading p{font-size:1rem}.tools-section .container{grid-template-columns:.7fr 1.3fr;align-items:start;gap:75px;display:grid}.tools-section .section-heading{margin:20px 0 0}.tools-grid{display:block}.tool-card{border:0;border-bottom:1px solid var(--line);background:0 0;border-radius:0;grid-template-columns:34px minmax(0,1fr);gap:0 18px;padding:25px 0;display:grid}.tool-card:last-child{border:0}.tool-card .tool-icon{border-radius:0;grid-area:1/1/4;width:28px;height:28px;margin:1px 0 0;color:var(--brand-primary)!important;background:0 0!important}.tool-card h3{grid-column:2;margin-bottom:9px;font-size:1.2rem}.tool-card p{grid-column:2;max-width:62ch;margin-bottom:8px;font-size:.92rem;line-height:1.85}.tool-card .inline-link{grid-column:2;justify-self:start;min-height:44px;font-size:.86rem}.guide-item .tool-icon{width:24px;height:24px;color:var(--brand-primary);background:0 0;border-radius:0}.guide-item h3{font-size:1.04rem}.guide-item p{font-size:.86rem}.sidebar-box{border:0;border-top:1px solid var(--line);background:0 0;border-radius:0;padding:22px 0}.sidebar-box p,.sidebar-box a{font-size:.86rem}.notice{border-left-width:1px;border-radius:0;padding:17px 20px;font-size:.87rem}.draft-banner{border-left-width:1px}.footer-brand p{font-size:.82rem}.footer-top>div:not(:first-child)>a{min-height:40px;font-size:.8rem}.footer-top h2{font-size:.88rem}.footer-bottom{font-size:.75rem}.directory-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:0 50px}.directory-card{border:0;border-bottom:1px solid var(--line);border-radius:0;padding:30px 0}.directory-card p{font-size:.9rem}.directory-card h2{font-size:1.3rem}.directory-card .inline-link{font-size:.85rem}.badge{border-radius:4px;font-size:.75rem}.calculator-form{border:0;border-radius:0;padding:0}.estimate{border-radius:var(--radius-surface)}.estimate p{font-size:.85rem}.estimate .small{font-size:.77rem}.estimate .estimate-line{font-size:.9rem}.estimate .total{font-variant-numeric:tabular-nums}.estimate .total.total-long{font-size:clamp(var(--calculator-large-total-min), var(--calculator-large-total-fluid), var(--calculator-large-total-max))}.calculator-layout{gap:64px}.field input,.field select,.field textarea{font-size:1rem}.field label{font-size:.9rem}.field small{font-size:.8rem}.comparison-grid{border-bottom:1px solid var(--line);display:block}.comparison-card{border:0;border-top:1px solid var(--line);border-radius:0;grid-template-columns:.8fr 1.2fr;gap:0 40px;padding:30px 0;display:grid}.comparison-card h2{grid-column:1}.comparison-card p{grid-column:1;font-size:.9rem}.comparison-card ul{grid-area:1/2/4;margin:0;font-size:.9rem}.comparison-card .button{grid-column:1;justify-self:start;margin-top:6px}.service-comparison{padding-top:35px;padding-bottom:55px}.service-comparison .section-heading{margin-bottom:20px}.comparison-disclosure{color:var(--muted);border-bottom:1px solid var(--line);padding-bottom:22px;font-size:.8rem}.comparison-disclosure a{text-underline-offset:3px;color:var(--brand-primary-hover);text-decoration:underline}.provider-row{border-bottom:1px solid var(--line);grid-template-columns:1fr 1.4fr auto;align-items:center;gap:30px;padding:30px 0;display:grid}.provider-identity h3{margin:12px 0 8px;font-size:1.2rem;line-height:1.4}.provider-identity p,.provider-details p{margin:0;font-size:.85rem;line-height:1.8}.provider-details>strong{margin-bottom:8px;font-size:.86rem;font-weight:650;line-height:1.8;display:block}.provider-details .eligibility-note{color:var(--brand-muted);margin-top:10px;font-size:.78rem}.provider-row .button{white-space:normal;max-width:180px;font-size:.8rem}.source-list a{font-size:.85rem}.results-table td{font-size:.88rem}.results-table th{font-size:.8rem}.record-name{font-size:.95rem}.record-alt{font-size:.8rem}.results-heading p{font-size:.85rem}.faq-list details p{font-size:.95rem}.profile-item dt{font-size:.82rem}.profile-item dd{font-size:1rem}@media (width<=1100px){.desktop-nav{gap:18px;font-size:.78rem}.tools-section .container{gap:45px}.hero-copy h1{font-size:3.2rem}.provider-row{grid-template-columns:1fr 1.4fr;gap:20px}.provider-row .button{grid-column:2;justify-self:start}.jurisdiction-select{min-width:190px}.search-field>label,.jurisdiction-select>label{font-size:.7rem}}@media (width<=800px){.search-field{flex-basis:100%}.jurisdiction-select{flex:1;min-width:180px}.search-submit{flex:1}.tools-section .container{grid-template-columns:1fr;gap:15px}.tools-section .section-heading{margin-top:0}.tools-grid{display:block}.calculator-layout{gap:35px}.prose{font-size:1rem}.section-heading p{font-size:.92rem}.independence-bar{font-size:.65rem}.comparison-card{gap:0 25px}.service-comparison{padding-top:28px;padding-bottom:40px}}@media (width<=550px){.hero-copy h1{font-size:2.5rem}.hero-copy>p{font-size:1rem;line-height:1.85}.hero-copy,.hero-grid{padding-top:0}.independence-bar{font-size:.59rem}.search-form .search-main{gap:14px}.search-field{flex-basis:100%}.search-field>label,.jurisdiction-select>label{font-size:.77rem}.search-input-wrap input{font-size:1rem}.search-input-wrap{min-width:0}.jurisdiction-select{flex-basis:100%;gap:8px}.jurisdiction-select select{min-height:50px;font-size:1rem}.search-submit{min-height:52px;font-size:.94rem}.search-tabs{gap:16px}.search-tabs a{font-size:.75rem}.search-scope{font-size:.75rem;line-height:1.7}.trust-row{gap:9px 15px;font-size:.72rem}.search-panel{padding-left:15px;padding-right:15px}.jurisdiction-link{align-items:start;min-height:90px;font-size:.8rem}.jurisdiction-link .region-code{margin-top:3px}.jurisdiction-link small{margin-top:6px;font-size:.7rem}.region-name{min-width:0}.section-heading p{font-size:.95rem}.section-heading h2{font-size:1.7rem}.tools-section .container{gap:6px}.tool-card{grid-template-columns:24px minmax(0,1fr);gap:0 13px;padding:23px 0}.tool-card .tool-icon{width:22px;height:25px}.tool-card h3{font-size:1.18rem}.tool-card p{font-size:.94rem}.tool-card .inline-link{font-size:.86rem}.guide-item h3{font-size:1rem}.guide-item p{font-size:.86rem}.guide-item{gap:14px}.guide-item .tool-icon{width:22px;height:25px}.transparency h2{font-size:1.5rem}.transparency p{font-size:.94rem}.transparency .button{font-size:.9rem}.footer-brand p{font-size:.82rem}.footer-top>div:not(:first-child)>a{min-height:44px;font-size:.8rem}.footer-top h2{font-size:.86rem}.footer-bottom{font-size:.72rem}.page-header .lede{font-size:1rem}.page-header .meta{font-size:.78rem}.breadcrumbs{font-size:.75rem}.prose{font-size:1rem}.prose h2{font-size:1.45rem}.sidebar-box p,.sidebar-box a{font-size:.9rem}.notice{font-size:.88rem}.directory-grid{grid-template-columns:1fr;gap:0}.directory-card p{font-size:.95rem}.calculator-form,.estimate{padding:24px 0}.estimate{padding:25px}.calculator-form h2{font-size:1.3rem}.field label{font-size:.9rem}.field small{font-size:.8rem}.estimate .total{font-size:2.4rem}.comparison-card{padding:26px 0;display:block}.comparison-card ul{margin:17px 0 20px}.comparison-card p,.comparison-card ul{font-size:.95rem}.comparison-card .button{width:auto}.provider-row{grid-template-columns:1fr;gap:15px;padding:27px 0}.provider-identity h3{font-size:1.25rem}.provider-identity p,.provider-details p{font-size:.95rem}.provider-details>strong{font-size:.94rem}.provider-details .eligibility-note{font-size:.84rem}.provider-row .button{grid-column:1;width:100%;max-width:none;font-size:.94rem}.comparison-disclosure{font-size:.82rem}.record-name{font-size:.95rem}.results-table td{font-size:.82rem}.record-alt{font-size:.8rem}.results-heading h2{font-size:1.2rem}.results-heading p,.filter-form{font-size:.85rem}.filter-form select{font-size:.95rem}.filter-form .button{font-size:.85rem}.empty-state p{font-size:.95rem}.empty-state h2{font-size:1.4rem}.profile-item dd{font-size:1rem}.profile-item dt{font-size:.85rem}.faq-list summary{font-size:1rem}.faq-list details p,.checklist label{font-size:.95rem}.draft-banner{font-size:.8rem}.source-list a{font-size:.83rem}}form[aria-busy=true] button[type=submit]:before{content:"";border:2px solid;border-right-color:#0000;border-radius:50%;flex:none;width:.85em;height:.85em;display:inline-block}.consent-bar{z-index:100;background:var(--brand-surface);color:var(--brand-text);border-top:1px solid var(--brand-border);align-items:center;gap:32px;padding:24px max(24px,50vw - 620px);display:flex;position:fixed;inset:auto 0 0}.consent-bar[hidden]{display:none}.consent-bar h2{margin:0 0 8px;font-size:1rem}.consent-bar p{max-width:72ch;margin:0;font-size:.875rem}.consent-actions{flex-shrink:0;gap:12px;display:flex}.consent-settings{color:var(--brand-primary);cursor:pointer;background:0 0;border:0;margin:16px auto;padding:12px;text-decoration:underline;display:block}@media (width<=768px){.consent-bar{flex-direction:column;align-items:stretch;gap:16px;padding:20px}.consent-actions{flex-wrap:wrap}}.icon{flex-shrink:0;overflow:hidden}.icon-duplicate{opacity:0}.icon-arrow .icon-duplicate{transform:translate(-24px)}.icon-external .icon-duplicate{transform:translate(-24px,24px)}.button:disabled .icon-duplicate{display:none}.jurisdiction-heading{align-items:flex-start;gap:22px;display:flex}.jurisdiction-heading>img{object-fit:contain;border-radius:2px;flex-shrink:0;margin-top:6px}.province-handoff{border-block:1px solid var(--brand-border);text-align:left;grid-template-columns:minmax(0,1.5fr) minmax(240px,1fr);gap:48px;margin-block:32px 40px;padding-block:32px;display:grid}.province-handoff-title{align-items:center;gap:16px;margin-bottom:20px;display:flex}.province-handoff-title img{object-fit:contain;flex-shrink:0}.province-handoff h2{margin:0;font-size:clamp(1.35rem,2.2vw,1.75rem)}.province-handoff-content>p{max-width:68ch}.province-handoff .small{color:var(--brand-muted);font-size:.82rem}.province-handoff-actions{flex-direction:column;align-items:flex-start;gap:16px;display:flex}.province-handoff-actions p{margin:0}.registry-authority{font-weight:650;line-height:1.6}.registry-data-access{margin-block:40px 48px}.registry-data-access h2{margin-bottom:16px}.registry-data-access .search-main{flex-wrap:wrap}.registry-data-access .search-field{min-width:220px}.provincial-results{padding-top:32px}.combined-search-summary{margin-block:32px 40px}.results-heading>div{min-width:0}.results-heading h2{overflow-wrap:anywhere}.combined-search-summary h2{overflow-wrap:anywhere;margin-bottom:12px;font-size:clamp(1.3rem,2.5vw,1.8rem)}.combined-search-summary>p{max-width:75ch}.combined-search-summary nav{border-block:1px solid var(--brand-border);flex-wrap:wrap;gap:8px 32px;margin-block:16px;padding-block:12px;display:flex}.combined-search-summary nav a{align-items:center;gap:12px;min-height:44px;font-size:.875rem;display:flex}.combined-search-summary strong{font-variant-numeric:tabular-nums}#federal-results,#quebec-results,#local-results{scroll-margin-top:24px}.observation-coverage{margin-block:16px 24px}.observation-coverage>summary{cursor:pointer;min-height:44px;color:var(--brand-primary-hover);align-items:center;gap:8px;font-size:.875rem;display:flex}.observation-coverage[open]>summary{margin-bottom:20px}.provincial-results>header{margin-bottom:28px}.provincial-results>header h2{margin-bottom:16px;font-size:clamp(1.45rem,2.5vw,2rem)}.provincial-results>h3{color:var(--brand-muted);margin-bottom:16px;font-size:1rem}.provincial-record{border-top:1px solid var(--brand-border);padding-block:24px}.provincial-record-heading{justify-content:space-between;gap:24px;margin-bottom:8px;display:flex}.provincial-record-heading h3{overflow-wrap:anywhere;font-size:1.1rem}.record-identifier{font-variant-numeric:tabular-nums;white-space:nowrap;color:var(--brand-primary-hover);font-size:.9rem}.provincial-record p.small{margin-bottom:10px}.provincial-record summary{cursor:pointer;color:var(--brand-primary-hover);align-items:center;gap:8px;padding-block:8px;font-size:.875rem;display:flex}.provincial-record details[open] summary .icon{transform:rotate(180deg)}.provincial-record-facts{grid-template-columns:1fr 1fr;gap:20px 32px;margin:0;padding-block:20px;display:grid}.provincial-record-facts dt{color:var(--brand-muted);margin-bottom:6px;font-size:.78rem}.provincial-record-facts dd{overflow-wrap:anywhere;margin:0;font-size:.9rem;line-height:1.7}.provincial-attribution{border-top:1px solid var(--brand-border);margin-top:24px;padding-top:20px}.provincial-attribution a{text-underline-offset:3px;text-decoration:underline}.provincial-no-match{border-block:1px solid var(--brand-border);margin-top:20px;padding-block:24px}.prose .province-handoff{border-top:0;grid-template-columns:1fr;gap:20px;margin-top:0;padding-top:0}@media (width<=800px){.province-handoff{grid-template-columns:1fr;gap:24px}.province-handoff-actions{align-items:stretch}.province-handoff-actions .button{align-self:flex-start}}@media (width<=560px){.jurisdiction-heading{gap:14px}.jurisdiction-heading>img{width:38px;height:26px}.province-handoff-title{align-items:flex-start}.province-handoff-title img{width:40px;height:28px;margin-top:2px}.provincial-record-heading{flex-direction:column;gap:6px}.provincial-record-facts{grid-template-columns:1fr}}@property --tw-rotate-x{syntax:"*";inherits:false}@property --tw-rotate-y{syntax:"*";inherits:false}@property --tw-rotate-z{syntax:"*";inherits:false}@property --tw-skew-x{syntax:"*";inherits:false}@property --tw-skew-y{syntax:"*";inherits:false}@property --tw-border-style{syntax:"*";inherits:false;initial-value:solid}@property --tw-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-shadow-color{syntax:"*";inherits:false}@property --tw-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-inset-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-inset-shadow-color{syntax:"*";inherits:false}@property --tw-inset-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-ring-color{syntax:"*";inherits:false}@property --tw-ring-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-inset-ring-color{syntax:"*";inherits:false}@property --tw-inset-ring-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-ring-inset{syntax:"*";inherits:false}@property --tw-ring-offset-width{syntax:"<length>";inherits:false;initial-value:0}@property --tw-ring-offset-color{syntax:"*";inherits:false;initial-value:#fff}@property --tw-ring-offset-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-outline-style{syntax:"*";inherits:false;initial-value:solid}@property --tw-blur{syntax:"*";inherits:false}@property --tw-brightness{syntax:"*";inherits:false}@property --tw-contrast{syntax:"*";inherits:false}@property --tw-grayscale{syntax:"*";inherits:false}@property --tw-hue-rotate{syntax:"*";inherits:false}@property --tw-invert{syntax:"*";inherits:false}@property --tw-opacity{syntax:"*";inherits:false}@property --tw-saturate{syntax:"*";inherits:false}@property --tw-sepia{syntax:"*";inherits:false}@property --tw-drop-shadow{syntax:"*";inherits:false}@property --tw-drop-shadow-color{syntax:"*";inherits:false}@property --tw-drop-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-drop-shadow-size{syntax:"*";inherits:false}:root{--guide-u:.25rem;--guide-s1:.25rem;--guide-s2:.5rem;--guide-s3:.75rem;--guide-s4:1rem;--guide-s5:1.25rem;--guide-s6:1.5rem;--guide-s7:1.75rem;--guide-s8:2rem;--guide-s10:2.5rem;--guide-s12:3rem;--guide-s14:3.5rem;--guide-s16:4rem;--guide-s24:6rem;--guide-article-width:42.5rem;--guide-prose-width:38rem;--guide-sidebar-width:17.5rem;--guide-sidebar-laptop:15.5rem;--guide-radius:.5rem;--guide-rule:.0625rem;--guide-focus-width:.125rem;--guide-body-size:1.125rem;--guide-body-leading:1.875rem;--guide-lead-size:1.25rem;--guide-lead-leading:1.875rem;--guide-h1-size:3rem;--guide-h1-leading:3.5rem;--guide-h2-size:1.75rem;--guide-h2-leading:2.25rem;--guide-h3-size:1.375rem;--guide-h3-leading:1.875rem;--guide-small-size:.9375rem;--guide-small-leading:1.375rem;--guide-label-size:.875rem;--guide-label-leading:1.25rem;--guide-heading-tracking:-.02em;--guide-subheading-tracking:-.01em;--guide-example-tracking:.06em;--guide-heavy:700;--guide-semibold:600;--guide-body-weight:400;--guide-hero-top:var(--guide-s16);--guide-hero-bottom:var(--guide-s14);--guide-article-gap:var(--guide-s16);--guide-footer-gap:var(--guide-s24);--guide-h2-top:var(--guide-s14);--guide-h2-bottom:var(--guide-s4);--guide-h3-top:var(--guide-s8);--guide-h3-bottom:var(--guide-s3);--guide-page-padding:var(--guide-s8);--guide-next-height:4.5rem;--guide-touch:2.75rem;--guide-toc-summary-height:3rem;--guide-row-height:2.5rem;--guide-toc-padding:.375rem;--guide-text:var(--brand-text);--guide-secondary:var(--brand-muted);--guide-accent:var(--brand-primary);--guide-boundary:var(--brand-control-border);--guide-example-surface:var(--brand-elevated);--sticky-header-height:0rem;--shared-footer-gutter:2rem}.independence-bar{font-size:var(--guide-label-size)}.desktop-nav a[aria-current],.mobile-nav a[aria-current]{color:var(--brand-primary);text-decoration:underline;text-decoration-thickness:var(--guide-focus-width);text-underline-offset:.375rem}.footer-top .consent-settings{text-align:left;min-height:var(--guide-row-height);color:var(--brand-muted);margin:0;padding:.4375rem 0;font-size:.8rem;line-height:1.5;text-decoration:none}.footer-top .consent-settings:hover{color:var(--brand-primary-hover)}.footer-bottom{border-top:0;position:relative}.footer-bottom:before{content:"";inset:0 var(--shared-footer-gutter) auto;border-top:var(--guide-rule) solid var(--brand-border);position:absolute}:is(.guide-page,.guides-index-page){--shared-footer-gutter:var(--guide-page-padding);font-size:var(--guide-body-size);line-height:var(--guide-body-leading);font-weight:var(--guide-body-weight);color:var(--guide-text)}:is(.guide-page,.guides-index-page) .container{padding-inline:var(--guide-page-padding)}:is(.guide-page,.guides-index-page) :is(.desktop-nav .nav-dropdown-panel a,.footer-top h2),:is(.guide-page,.guides-index-page) :is(.small,.footer-brand p,.footer-top>div:not(:first-child)>a,.footer-top .consent-settings,.footer-bottom,.header-start,.desktop-nav,.language-link,.brand-descriptor){font-size:var(--guide-label-size)}:is(.guide-page,.guides-index-page) :is(button,a,input,select,textarea,[tabindex],summary):focus-visible{outline:var(--guide-focus-width) solid var(--brand-focus);outline-offset:var(--guide-focus-width)}:is(.guide-page,.guides-index-page) .page-header{padding-block:var(--guide-hero-top) var(--guide-hero-bottom)}:is(.guide-page,.guides-index-page) .breadcrumbs{margin:0 0 var(--guide-s6);font-size:var(--guide-label-size);line-height:var(--guide-label-leading);color:var(--guide-secondary);padding:0}:is(.guide-page,.guides-index-page) .page-header h1{max-width:var(--guide-article-width);font-size:var(--guide-h1-size);line-height:var(--guide-h1-leading);letter-spacing:var(--guide-heading-tracking);font-weight:var(--guide-heavy);margin:0 0 var(--guide-s4)}:is(.guide-page,.guides-index-page) .page-header .lede{max-width:var(--guide-article-width);font-size:var(--guide-lead-size);line-height:var(--guide-lead-leading);color:var(--guide-secondary);margin:0}.guide-updated{font-size:var(--guide-label-size);line-height:var(--guide-label-leading);margin:var(--guide-s4) 0 0;color:var(--guide-secondary)}.guide-layout{grid-template-columns:minmax(0, var(--guide-article-width)) var(--guide-sidebar-width);justify-content:space-between;gap:var(--guide-s16);padding-top:var(--guide-article-gap);padding-bottom:var(--guide-footer-gap);align-items:start;display:grid}.guide-article{min-width:0;max-width:var(--guide-article-width)}.guide-article p{max-width:var(--guide-prose-width);font-size:var(--guide-body-size);line-height:var(--guide-body-leading);margin:0 0 var(--guide-s5);font-weight:var(--guide-body-weight)}.guide-article h2{font-size:var(--guide-h2-size);line-height:var(--guide-h2-leading);letter-spacing:var(--guide-subheading-tracking);font-weight:var(--guide-heavy);margin:var(--guide-h2-top) 0 var(--guide-h2-bottom)}.guide-section{margin-top:var(--guide-h2-top)}.guide-article h3{font-size:var(--guide-h3-size);line-height:var(--guide-h3-leading);font-weight:var(--guide-semibold);margin:var(--guide-h3-top) 0 var(--guide-h3-bottom)}.guide-article :is(h2,h3){scroll-margin-top:calc(var(--sticky-header-height) + var(--guide-s6))}.guide-article>:first-child,.guide-article section>:first-child{margin-top:0}.guide-article :is(ul,ol){padding-left:var(--guide-s6);margin:0 0 var(--guide-s5)}.guide-article li+li{margin-top:var(--guide-s2)}.guide-article a{color:var(--brand-primary-hover);text-decoration:underline;text-decoration-thickness:var(--guide-rule);text-underline-offset:.1875rem;overflow-wrap:anywhere}.guide-article a:hover{text-decoration-thickness:var(--guide-focus-width)}.guide-sidebar{align-self:stretch;min-width:0}.guide-sidebar-sticky{top:calc(var(--sticky-header-height) + var(--guide-s6));max-height:calc(100dvh - var(--sticky-header-height) - var(--guide-s12));scrollbar-width:thin;scrollbar-color:var(--guide-boundary) transparent;padding-right:var(--guide-s1);position:sticky;overflow-y:auto}.guide-label{font-size:var(--guide-label-size);line-height:var(--guide-label-leading);font-weight:var(--guide-semibold);margin:0 0 var(--guide-s3);color:var(--brand-ink)}.guide-toc a{border-left:var(--guide-focus-width) solid var(--guide-boundary);padding:var(--guide-toc-padding) 0 var(--guide-toc-padding) var(--guide-s4);font-size:var(--guide-small-size);line-height:var(--guide-small-leading);color:var(--guide-secondary);display:block}.guide-toc a[aria-current]{border-color:var(--guide-accent);color:var(--brand-ink);font-weight:var(--guide-semibold)}.guide-explore{margin-top:var(--guide-s10)}.guide-explore a{min-height:var(--guide-row-height);padding:var(--guide-s2) 0;border-bottom:var(--guide-rule) solid var(--guide-boundary);font-size:var(--guide-small-size);line-height:var(--guide-small-leading);color:var(--guide-secondary);align-items:center;display:flex}.guide-mobile-toc,.guide-explore-mobile{display:none}.guide-example{background:var(--guide-example-surface);border-left:var(--guide-s1) solid var(--guide-accent);border-radius:var(--guide-radius);padding:var(--guide-s6) var(--guide-s7);margin:var(--guide-s8) 0}.guide-example .guide-example-label{font-size:var(--guide-label-size);line-height:var(--guide-label-leading);font-weight:var(--guide-semibold);letter-spacing:var(--guide-example-tracking);text-transform:uppercase;margin:0 0 var(--guide-s3);color:var(--guide-accent)}.guide-example h2{margin-top:0}.guide-example>:last-child{margin-bottom:0}.guide-next-steps{margin-top:var(--guide-s14)}.guide-next-grid{gap:var(--guide-s4);grid-template-columns:repeat(2,minmax(0,1fr));display:grid}.guide-next-grid .guide-next-link{justify-content:space-between;align-items:center;gap:var(--guide-s4);padding:var(--guide-s5) var(--guide-s6);min-height:var(--guide-next-height);border:var(--guide-rule) solid var(--guide-boundary);border-radius:var(--guide-radius);font-size:var(--guide-small-size);line-height:var(--guide-small-leading);text-decoration:none;display:flex}.guide-next-link:hover,.guide-next-link:focus-visible{background:var(--guide-example-surface);border-color:var(--guide-accent)}.guide-table-scroll{margin:var(--guide-s8) 0;max-width:100%;overflow-x:auto}.guide-table{border-collapse:collapse;width:100%;font-size:var(--guide-small-size);line-height:var(--guide-small-leading)}.guide-table caption{text-align:left;color:var(--brand-ink);font-weight:var(--guide-semibold);padding-bottom:var(--guide-s3)}.guide-table :is(th,td){padding:var(--guide-s3) var(--guide-s4);border:var(--guide-rule) solid var(--guide-boundary);text-align:left;vertical-align:top}.guide-table th{background:var(--guide-example-surface);font-weight:var(--guide-semibold)}.guide-tax-links{justify-items:start;gap:var(--guide-s2);display:grid}.guide-sources{margin-top:var(--guide-s16);border-top:var(--guide-rule) solid var(--guide-boundary);padding-top:var(--guide-s8)}.guide-sources h2{margin-top:0}.guide-sources p,.guide-sources a{font-size:var(--guide-small-size);line-height:var(--guide-s6);color:var(--guide-secondary)}.guide-sources a{width:fit-content;margin-top:var(--guide-s2);display:block}.guides-index-page .guide-list{gap:var(--guide-s8) var(--guide-s16);grid-template-columns:repeat(2,minmax(0,1fr));display:grid}.guides-index-page .guide-item{padding:var(--guide-s6) 0;align-items:start}.guides-index-page .guide-item h2{margin-bottom:var(--guide-s3);font-size:var(--guide-h3-size)!important;line-height:var(--guide-h3-leading)!important}.guides-index-page .guide-item p{font-size:var(--guide-small-size);line-height:var(--guide-s6);color:var(--guide-secondary)}.guides-index-page .section{padding-block:var(--guide-article-gap) var(--guide-footer-gap)}@media (width>=64rem) and (width<=74.999rem){.guide-layout{grid-template-columns:minmax(0, 1fr) var(--guide-sidebar-laptop);gap:var(--guide-s12)}}@media (width<=63.999rem){:is(.guide-page,.guides-index-page){--guide-page-padding:var(--guide-s6);--guide-h1-size:2.5rem;--guide-h1-leading:3rem;--guide-h2-size:1.625rem;--guide-h2-leading:2.125rem;--guide-h3-size:1.3125rem;--guide-h3-leading:1.8125rem;--guide-hero-top:var(--guide-s12);--guide-hero-bottom:var(--guide-s10)}.guide-layout{display:block}.guide-sidebar{display:none}.guide-mobile-toc{max-width:var(--guide-article-width);margin-bottom:var(--guide-s8);border:var(--guide-rule) solid var(--guide-boundary);border-radius:var(--guide-radius);font-size:var(--guide-small-size);line-height:var(--guide-small-leading);display:block}.guide-mobile-toc summary{min-height:var(--guide-toc-summary-height);padding:var(--guide-s3) var(--guide-s4);cursor:pointer;justify-content:space-between;align-items:center;list-style:none;display:flex}.guide-mobile-toc summary::-webkit-details-marker{display:none}.guide-mobile-toc nav{padding:0 var(--guide-s4) var(--guide-s4)}.guide-mobile-toc a{min-height:var(--guide-touch);padding:var(--guide-s2) 0;color:var(--guide-secondary);align-items:center;display:flex}.guide-explore-mobile{display:block}.guide-explore a{min-height:var(--guide-touch)}:is(.guide-page,.guides-index-page) :is(.footer-top a,.footer-top .consent-settings,.breadcrumbs a,.guide-tax-links a,.guide-sources a,.language-link){min-height:var(--guide-touch);min-width:var(--guide-touch);align-items:center;display:flex}}@media (width<=47.999rem){:is(.guide-page,.guides-index-page){--guide-page-padding:var(--guide-s5);--guide-body-size:1.0625rem;--guide-body-leading:1.75rem;--guide-lead-size:1.125rem;--guide-lead-leading:1.75rem;--guide-h1-size:2rem;--guide-h1-leading:2.5rem;--guide-h2-size:1.5rem;--guide-h2-leading:2rem;--guide-h3-size:1.25rem;--guide-h3-leading:1.75rem;--guide-hero-top:var(--guide-s8);--guide-hero-bottom:var(--guide-s8);--guide-article-gap:var(--guide-s10);--guide-footer-gap:var(--guide-s16);--guide-h2-top:var(--guide-s10);--guide-h2-bottom:var(--guide-s3);--guide-h3-top:var(--guide-s7);--guide-h3-bottom:var(--guide-s2)}.guide-next-grid,.guides-index-page .guide-list{grid-template-columns:minmax(0,1fr)}.guide-example{padding:var(--guide-s5)}}@media (width<=50rem){:root{--shared-footer-gutter:1.5rem}}@media (width<=34.375rem){:root{--shared-footer-gutter:1.25rem}}@media print{.guide-page :is(.independence-bar,.site-header,.guide-mobile-toc,.guide-sidebar,.guide-explore-mobile,.site-footer,.consent-bar,.guide-progress){display:none!important}.guide-page .container,.guide-layout{max-width:none;padding:0;display:block}.guide-article{max-width:none}.guide-article p{font-size:12pt;line-height:1.5}.guide-sources a:after{content:" (" attr(href) ")";overflow-wrap:anywhere}}:root{--motion-instant:.1s;--motion-fast:.15s;--motion-base:.2s;--motion-moderate:.25s;--motion-page:.3s;--motion-number:.4s;--motion-ease:cubic-bezier(.2, 0, 0, 1);--motion-distance-sm:4px;--motion-distance-md:8px;--motion-arrow:2px;--motion-lift:-2px;--motion-delay:50ms;--motion-result-stagger:25ms;--motion-progress-height:3px;--motion-press-scale:.98;--shadow-rest:0 1px 2px #162b3f0f;--shadow-raised:0 6px 16px #162b3f1a}.button .icon-duplicate{display:none}.estimate [data-money]{font-variant-numeric:tabular-nums}.estimate-line{isolation:isolate;position:relative}.estimate-line-tint{z-index:-1;pointer-events:none;background:color-mix(in srgb, var(--brand-accent) 12%, transparent);border-radius:4px;position:absolute;inset:0}.guide-progress{display:none}@media (prefers-reduced-motion:no-preference){@view-transition{navigation:auto}::view-transition-old(root){animation:motion-page-out var(--motion-fast) var(--motion-ease) both}::view-transition-new(root){animation:motion-page-in var(--motion-page) var(--motion-ease) var(--motion-delay) both}.site-header{view-transition-name:site-header}.independence-bar{view-transition-name:site-announcement}::view-transition-old(site-header),::view-transition-old(site-announcement){display:none}::view-transition-new(site-header),::view-transition-new(site-announcement){animation:none}.transition-flag{view-transition-name:var(--flag-name);view-transition-class:flag}::view-transition-group(*.flag){animation-duration:var(--motion-page);animation-timing-function:var(--motion-ease)}[data-provider]{view-transition-name:var(--provider-name);view-transition-class:provider-card}::view-transition-group(*.provider-card){animation-duration:var(--motion-moderate);animation-timing-function:var(--motion-ease)}html{scroll-behavior:smooth;interpolate-size:allow-keywords}a{transition:color var(--motion-fast) var(--motion-ease), text-decoration-thickness var(--motion-fast) var(--motion-ease)}:is(a,button) .icon-arrow{transition:transform var(--motion-fast) var(--motion-ease)}.button{transition:background-color var(--motion-fast) var(--motion-ease), border-color var(--motion-fast) var(--motion-ease), color var(--motion-fast) var(--motion-ease), transform var(--motion-fast) var(--motion-ease)}.button:active:not(:disabled){transform:scale(var(--motion-press-scale));transition-duration:var(--motion-instant)}:is(input,select,textarea){transition:border-color var(--motion-fast) var(--motion-ease), box-shadow var(--motion-fast) var(--motion-ease)}:is(.jurisdiction-link,.tool-card,.guide-item,.directory-card,.provider-row,.guide-next-link){box-shadow:var(--shadow-rest);transition:transform var(--motion-base) var(--motion-ease), box-shadow var(--motion-base) var(--motion-ease), border-color var(--motion-base) var(--motion-ease), background-color var(--motion-fast) var(--motion-ease)}.registry-strip-flags img{transition:opacity var(--motion-fast) var(--motion-ease), transform var(--motion-base) var(--motion-ease)}details:not(.nav-dropdown)::details-content{content-visibility:hidden;height:0;transition:height var(--motion-moderate) var(--motion-ease), content-visibility var(--motion-moderate) allow-discrete;overflow:clip}details:not(.nav-dropdown)[open]::details-content{content-visibility:visible;height:auto}.guide-mobile-toc[data-following-link]::details-content{transition:none}.nav-dropdown::details-content{transition:content-visibility var(--motion-fast) allow-discrete}.nav-dropdown-panel{opacity:0;transform:translateY(calc(-1 * var(--motion-distance-sm)));transition:opacity var(--motion-fast) var(--motion-ease), transform var(--motion-fast) var(--motion-ease)}.nav-dropdown[open] .nav-dropdown-panel{opacity:1;transition-duration:var(--motion-base);transform:translateY(0)}.nav-dropdown summary .icon-chevron,.guide-mobile-toc summary .icon-chevron{transition:transform var(--motion-base) var(--motion-ease)}.nav-dropdown[open] summary .icon-chevron,.guide-mobile-toc[open] summary .icon-chevron{transform:rotate(180deg)}.mobile-nav{opacity:1;transition:opacity var(--motion-moderate) var(--motion-ease), transform var(--motion-moderate) var(--motion-ease), display var(--motion-fast) allow-discrete;transform:translateY(0)}.mobile-nav[hidden]{opacity:0;transform:translateY(calc(-1 * var(--motion-distance-sm)));transition-duration:var(--motion-fast)}@starting-style{.nav-dropdown[open] .nav-dropdown-panel,.mobile-nav:not([hidden]){opacity:0;transform:translateY(calc(-1 * var(--motion-distance-sm)))}}.search-result-enter.motion-result-ready{animation:motion-result-in var(--motion-base) var(--motion-ease) both;animation-delay:calc(var(--i,0) * var(--motion-result-stagger))}form[aria-busy=true] button[type=submit]:before{animation:request-pending calc(var(--motion-page) * 2) linear infinite}@media (hover:hover) and (pointer:fine){a:is(:hover,:focus-visible)>.icon-arrow,button:is(:hover,:focus-visible):not(:disabled)>.icon-arrow{transform:translateX(var(--motion-arrow))}:is(.jurisdiction-link,.tool-card,.guide-item,.directory-card,.provider-row,.guide-next-link):is(:hover,:focus-within){transform:translateY(var(--motion-lift));box-shadow:var(--shadow-raised);border-color:var(--brand-primary)}.registry-strip-flags a:is(:hover,:focus-visible) img{transform:translateY(var(--motion-lift))}}@supports (animation-timeline:view()){.guide-progress{inset:var(--sticky-header-height,0px) 0 auto;height:var(--motion-progress-height);background:var(--brand-primary);z-index:50;transform-origin:0;animation:linear motion-reading scroll(root);display:block;position:fixed}.motion-reveal{animation:linear both motion-reveal view();animation-range:entry}}html:active-view-transition-type(provider-filter)::view-transition-old(root){display:none}html:active-view-transition-type(provider-filter)::view-transition-new(root){animation:none}}@keyframes motion-page-out{to{opacity:0}}@keyframes motion-page-in{0%{opacity:0;transform:translateY(var(--motion-distance-sm))}to{opacity:1;transform:translateY(0)}}@keyframes motion-result-in{0%{opacity:0;transform:translateY(var(--motion-distance-md))}to{opacity:1;transform:translateY(0)}}@keyframes motion-reading{0%{transform:scaleX(0)}to{transform:scaleX(1)}}@keyframes motion-reveal{0%{opacity:0;transform:translateY(var(--motion-distance-md))}to{opacity:1;transform:translateY(0)}}@keyframes request-pending{to{transform:rotate(360deg)}}@media (prefers-reduced-motion:reduce){*,:before,:after{scroll-behavior:auto!important;view-transition-name:none!important;transition:none!important;animation:none!important}:is(.jurisdiction-link,.tool-card,.guide-item,.directory-card,.provider-row,.guide-next-link,.button){transform:none!important}.motion-reveal{opacity:1!important;transform:none!important}}@font-face{font-family:Manrope Variable;font-style:normal;font-display:swap;font-weight:200 800;src:url(/_astro/manrope-cyrillic-ext-wght-normal.C8S-KRRz.woff2)format("woff2-variations");unicode-range:U+460-52F,U+1C80-1C8A,U+20B4,U+2DE0-2DFF,U+A640-A69F,U+FE2E-FE2F}@font-face{font-family:Manrope Variable;font-style:normal;font-display:swap;font-weight:200 800;src:url(/_astro/manrope-cyrillic-wght-normal.Dvxsihut.woff2)format("woff2-variations");unicode-range:U+301,U+400-45F,U+490-491,U+4B0-4B1,U+2116}@font-face{font-family:Manrope Variable;font-style:normal;font-display:swap;font-weight:200 800;src:url(/_astro/manrope-greek-wght-normal.DL7QRZyv.woff2)format("woff2-variations");unicode-range:U+370-377,U+37A-37F,U+384-38A,U+38C,U+38E-3A1,U+3A3-3FF}@font-face{font-family:Manrope Variable;font-style:normal;font-display:swap;font-weight:200 800;src:url(/_astro/manrope-vietnamese-wght-normal.usUDDRr7.woff2)format("woff2-variations");unicode-range:U+102-103,U+110-111,U+128-129,U+168-169,U+1A0-1A1,U+1AF-1B0,U+300-301,U+303-304,U+308-309,U+323,U+329,U+1EA0-1EF9,U+20AB}@font-face{font-family:Manrope Variable;font-style:normal;font-display:swap;font-weight:200 800;src:url(/_astro/manrope-latin-ext-wght-normal.Ch3YOpNY.woff2)format("woff2-variations");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:Manrope Variable;font-style:normal;font-display:swap;font-weight:200 800;src:url(/_astro/manrope-latin-wght-normal.DHIcAJRg.woff2)format("woff2-variations");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}
