.state-guide-page[data-v-9a274774]{font-family:Poppins,sans-serif;color:#111827;background:#fff}.container[data-v-9a274774]{max-width:1140px;margin:0 auto}section[data-v-9a274774]{padding:4.5rem 2rem}.sr-only[data-v-9a274774]{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}.eyebrow[data-v-9a274774]{display:inline-block;font-size:.72rem;font-weight:650;letter-spacing:.14em;text-transform:uppercase;color:var(--accent);margin-bottom:1rem;padding:5px 14px;background:rgba(var(--accent-rgb),.08);border-radius:20px}.eyebrow-light[data-v-9a274774]{color:var(--accent-scale-300);background:#64b5f61a;border:1px solid rgba(100,181,246,.3)}h2[data-v-9a274774]{font-size:clamp(1.6rem,2.8vw,2.2rem);font-weight:700;line-height:1.2;letter-spacing:-.02em;margin:0 0 1rem;color:#111827}h3[data-v-9a274774]{font-size:1.15rem;font-weight:600;color:#111827;margin:0 0 .5rem}h4[data-v-9a274774]{margin:0}p[data-v-9a274774],li[data-v-9a274774]{font-size:1rem;line-height:1.75;color:#4b5563}.lede[data-v-9a274774]{max-width:720px;margin-bottom:2.25rem}a[data-v-9a274774]{color:var(--accent-scale-700);text-decoration:underline;text-underline-offset:3px}a[data-v-9a274774]:hover{color:var(--accent-hover)}.hero-video[data-v-9a274774]{width:100%}.hero-video-caption[data-v-9a274774]{margin:.85rem 0 0;font-size:.85rem;color:#fff9;text-align:center}.crumbs[data-v-9a274774]{padding:1rem 2rem 0}.crumbs ol[data-v-9a274774]{list-style:none;display:flex;flex-wrap:wrap;gap:.5rem;padding:0;margin:0 auto;font-size:.85rem}.crumbs li+li[data-v-9a274774]:before{content:"/";color:#9ca3af;margin-right:.5rem}.crumbs a[data-v-9a274774]{color:#6b7280;text-decoration:none}.crumbs a[data-v-9a274774]:hover{color:var(--accent)}.crumbs span[data-v-9a274774]{color:#111827;font-weight:500}.answer[data-v-9a274774]{padding-top:2.5rem;padding-bottom:3rem}.answer-text[data-v-9a274774]{font-size:1.15rem;line-height:1.8;max-width:880px;padding:1.5rem 1.75rem;border-left:4px solid var(--accent);background:#f8f9fb;border-radius:0 12px 12px 0}.answer-text[data-v-9a274774] strong,.tax-text[data-v-9a274774] strong,.tax-change[data-v-9a274774] strong{color:#111827;font-weight:600}.facts[data-v-9a274774]{background:#f8f9fb}.facts-table[data-v-9a274774]{width:100%;border-collapse:separate;border-spacing:0;background:#fff;border:1px solid #e5e7eb;border-radius:14px;overflow:hidden}.facts-row th[data-v-9a274774],.facts-row td[data-v-9a274774]{padding:1rem 0 1rem 1.5rem;border-top:1px solid #eef0f3;text-align:left;vertical-align:top}.facts-row:first-child th[data-v-9a274774],.facts-row:first-child td[data-v-9a274774]{border-top:0}.facts-row td[data-v-9a274774]:last-child{padding-right:1.5rem}.facts-label[data-v-9a274774]{width:22%;font-weight:600;color:#111827}.facts-value[data-v-9a274774]{width:30%;font-weight:600;color:var(--accent-scale-700)}.facts-note[data-v-9a274774]{font-size:.92rem;color:#6b7280;line-height:1.6}.step[data-v-9a274774]{display:grid;grid-template-columns:64px 1fr;gap:1.5rem;padding:2rem 0;border-top:1px solid #e5e7eb}.step-num[data-v-9a274774]{width:52px;height:52px;border-radius:50%;display:flex;align-items:center;justify-content:center;background:var(--accent);color:#fff;font-weight:700;font-size:1.25rem}.step-title[data-v-9a274774]{font-size:1.35rem;margin-bottom:.5rem}.step-summary[data-v-9a274774]{font-size:1.05rem;color:#374151;max-width:760px}.step-group[data-v-9a274774]{margin-top:1rem;max-width:760px}.step-group-title[data-v-9a274774]{font-size:.78rem;font-weight:650;letter-spacing:.1em;text-transform:uppercase;color:#6b7280;margin-bottom:.25rem}.step-details[data-v-9a274774]{margin:1rem 0 1.25rem;padding-left:1.25rem;max-width:760px}.step-group .step-details[data-v-9a274774]{margin-top:.4rem;margin-bottom:.75rem}.step-details li[data-v-9a274774]{margin-bottom:.35rem}.step-note[data-v-9a274774]{max-width:760px;margin:0 0 1.25rem;padding:.9rem 1.1rem;border-left:4px solid var(--accent);background:#f8f9fb;border-radius:0 10px 10px 0;font-size:.95rem;color:#374151}.step-meta[data-v-9a274774]{display:grid;grid-template-columns:repeat(3,1fr);gap:1.25rem;margin:0 0 1.25rem;padding:1.15rem 1.35rem;background:#f8f9fb;border-radius:12px}.step-meta dt[data-v-9a274774]{font-size:.72rem;font-weight:650;letter-spacing:.12em;text-transform:uppercase;color:#6b7280;margin-bottom:.3rem}.step-meta dd[data-v-9a274774]{margin:0;font-size:.95rem;line-height:1.6;color:#374151}.step-watch[data-v-9a274774]{display:inline-flex;align-items:center;gap:8px;padding:9px 16px;border-radius:8px;border:1px solid rgba(var(--accent-rgb),.35);background:rgba(var(--accent-rgb),.06);color:var(--accent-scale-700);font-family:inherit;font-size:.9rem;font-weight:500;cursor:pointer;transition:background .2s ease,color .2s ease}.step-watch[data-v-9a274774]:hover{background:var(--accent);color:#fff}.steps-cta[data-v-9a274774]{margin-top:2rem;padding:1.75rem;border-radius:14px;background:#0d1c30;display:flex;align-items:center;justify-content:space-between;gap:1rem;flex-wrap:wrap}.steps-cta p[data-v-9a274774]{margin:0;color:#ffffffd9;font-size:1.05rem;font-weight:500}.btn-primary[data-v-9a274774]{display:inline-flex;align-items:center;justify-content:center;background:var(--accent);color:#fff;font-weight:500;font-size:15px;padding:13px 26px;border-radius:8px;text-decoration:none;border:1px solid var(--accent);transition:background .2s ease,transform .2s ease}.btn-primary[data-v-9a274774]:hover{background:var(--accent-hover);border-color:var(--accent-hover);color:#fff;transform:translateY(-1px)}.after[data-v-9a274774]{background:#f8f9fb}.after-grid[data-v-9a274774]{display:grid;grid-template-columns:repeat(3,1fr);gap:1.25rem}.after-card[data-v-9a274774]{background:#fff;border:1px solid #e5e7eb;border-radius:14px;padding:1.5rem}.after-card h3[data-v-9a274774]{font-size:1.02rem}.after-card p[data-v-9a274774]{margin:0;font-size:.95rem}.tax[data-v-9a274774]{background:radial-gradient(ellipse at 80% 20%,rgba(66,165,245,.16),transparent 55%),linear-gradient(180deg,#0d1c30,#17324f);color:#fff}.tax-inner[data-v-9a274774]{display:grid;grid-template-columns:1.6fr 1fr;gap:3rem;align-items:center}.tax h2[data-v-9a274774]{color:#fff}.tax p[data-v-9a274774]{margin:0 0 1rem;color:#ffffffc7}.tax-text[data-v-9a274774] strong{color:#fff}.tax-change[data-v-9a274774]{padding:1rem 1.25rem;border-radius:12px;background:#ffffff12;border:1px solid rgba(255,255,255,.12);font-size:.95rem}.tax-actions[data-v-9a274774]{display:flex;gap:12px;flex-wrap:wrap;margin-top:1.25rem}.btn-ghost[data-v-9a274774]{display:inline-flex;align-items:center;padding:11px 20px;border-radius:8px;border:1px solid rgba(255,255,255,.25);background:#ffffff14;color:#fff;font-family:inherit;font-size:.92rem;font-weight:500;text-decoration:none;cursor:pointer;transition:background .2s ease}.btn-ghost[data-v-9a274774]:hover{background:#ffffff29;color:#fff}.tax-card[data-v-9a274774]{background:#fff;color:#111827;border-radius:18px;padding:2rem;text-align:center}.tax-card-label[data-v-9a274774]{font-size:.75rem;font-weight:650;letter-spacing:.14em;text-transform:uppercase;color:#6b7280}.tax-card-date[data-v-9a274774]{font-size:2.4rem;font-weight:700;letter-spacing:-.02em;margin:.5rem 0 .25rem}.tax-card-amount[data-v-9a274774]{font-size:2rem;font-weight:700;color:var(--accent-scale-700)}.tax-card-foot[data-v-9a274774]{margin-top:.75rem;font-size:.9rem;color:#6b7280}.paths-grid[data-v-9a274774]{display:grid;grid-template-columns:repeat(3,1fr);gap:1.25rem}.path-card[data-v-9a274774]{border:1px solid #e5e7eb;border-radius:14px;padding:1.75rem;display:flex;flex-direction:column}.path-card.highlight[data-v-9a274774]{border-color:var(--accent);background:rgba(var(--accent-rgb),.04)}.path-cost[data-v-9a274774]{font-weight:600;color:var(--accent-scale-700);margin-bottom:1rem}.path-card ul[data-v-9a274774]{padding-left:1.2rem;margin:0 0 1rem}.path-card li[data-v-9a274774]{font-size:.95rem;margin-bottom:.4rem}.path-fit[data-v-9a274774]{font-size:.92rem;color:#6b7280;margin:auto 0 0}.path-card .btn-primary[data-v-9a274774]{margin-top:1.25rem}.paths-note[data-v-9a274774]{margin-top:1.5rem;font-size:.9rem;color:#6b7280}.sources[data-v-9a274774]{background:#f8f9fb}.sources-list[data-v-9a274774]{padding-left:1.25rem;-moz-columns:2;columns:2;-moz-column-gap:3rem;column-gap:3rem;margin-bottom:1.5rem}.sources-list li[data-v-9a274774]{font-size:.92rem;margin-bottom:.45rem;-moz-column-break-inside:avoid;break-inside:avoid}.reviewed[data-v-9a274774] strong{color:#111827}.disclaimer[data-v-9a274774]{font-size:.88rem;color:#6b7280}@media(max-width:900px){section[data-v-9a274774]{padding:3.5rem 1.25rem}.crumbs[data-v-9a274774]{padding:1rem 1.25rem 0}.facts-table[data-v-9a274774],.facts-table tbody[data-v-9a274774],.facts-row[data-v-9a274774],.facts-row th[data-v-9a274774],.facts-row td[data-v-9a274774]{display:block;width:auto}.facts-row th[data-v-9a274774],.facts-row td[data-v-9a274774]{padding:.2rem 1.25rem;border-top:0}.facts-row[data-v-9a274774]{padding:.9rem 0;border-top:1px solid #eef0f3}.facts-row[data-v-9a274774]:first-child{border-top:0}.step[data-v-9a274774]{grid-template-columns:1fr;gap:.75rem}.step-meta[data-v-9a274774],.after-grid[data-v-9a274774],.paths-grid[data-v-9a274774],.tax-inner[data-v-9a274774]{grid-template-columns:1fr}.sources-list[data-v-9a274774]{-moz-columns:1;columns:1}}@media(max-width:480px){section[data-v-9a274774]{padding:3rem 1rem}.crumbs[data-v-9a274774]{padding:1rem 1rem 0}.answer-text[data-v-9a274774]{font-size:1.02rem;padding:1.15rem 1.25rem}.steps-cta .btn-primary[data-v-9a274774],.path-card .btn-primary[data-v-9a274774]{width:100%}}