:root {
  --app-primary: #1c5aa6;
  --app-primary-rgb: 28, 90, 166;
  --app-sidebar-start: #164a83;
  --app-sidebar-end: #0f3564;
  --app-accent: #ffc107;
  --app-page-bg: #f6f8fb;
  --app-surface: #ffffff;
  --app-border: #dce1e7;
  --app-text: #182433;
  --app-muted: #667085;
  --app-sidebar-text: rgba(255, 255, 255, .82);
  --app-sidebar-muted: rgba(157, 202, 242, .72);
  --app-sidebar-hover: rgba(255, 255, 255, .08);
  --app-sidebar-active: rgba(255, 255, 255, .14);
  --app-sidebar-child-active: rgba(0, 0, 0, .18);

  --tblr-primary: var(--app-primary);
  --tblr-primary-rgb: var(--app-primary-rgb);
  --tblr-body-bg: var(--app-page-bg);
  --tblr-border-color: var(--app-border);

  --ink-blue: #12385f;
  --shadow-sm: 0 10px 30px rgba(15, 53, 100, .08);
  --shadow-md: 0 18px 46px rgba(15, 53, 100, .12);
  --shadow-lg: 0 28px 80px rgba(8, 35, 70, .2);
  --radius-sm: 12px;
  --radius-md: 16px;
  --radius-lg: 24px;
  --container: 1080px;
  --archive-container: 1080px;
  --article-container: 1080px;
  --font-size-xs: .75rem;
  --font-size-sm: .875rem;
  --font-size-base: 1rem;
  --font-size-card-title: 1.0625rem;
  --font-size-section-title: clamp(1.65rem, 2.5vw, 2.15rem);
  --font-size-page-title: clamp(2rem, 3.5vw, 2.75rem);
  --focus-ring-color: #ffc107;
}

:root[data-font-scale="90"] { font-size: 90%; }
:root[data-font-scale="100"] { font-size: 100%; }
:root[data-font-scale="110"] { font-size: 110%; }
:root[data-font-scale="120"] { font-size: 120%; }

:root[data-high-contrast="true"] {
  --app-primary: #ffe600;
  --app-primary-rgb: 255, 230, 0;
  --app-sidebar-start: #000000;
  --app-sidebar-end: #000000;
  --app-accent: #ffe600;
  --app-page-bg: #000000;
  --app-surface: #000000;
  --app-border: #ffffff;
  --app-text: #ffffff;
  --app-muted: #f2f2f2;
  --app-sidebar-text: #ffffff;
  --app-sidebar-muted: #f2f2f2;
  --app-sidebar-hover: #1a1a1a;
  --app-sidebar-active: #333333;
  --ink-blue: #ffffff;
  --focus-ring-color: #ffe600;
  --shadow-sm: 0 0 0 1px var(--app-border);
  --shadow-md: 0 0 0 1px var(--app-border);
  --shadow-lg: 0 0 0 2px var(--app-border);
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
  color: var(--app-text);
  background: var(--app-page-bg);
  line-height: 1.55;
  -webkit-font-smoothing: antialiased;
}
img { display: block; max-width: 100%; }
a { color: inherit; }
button, input { font: inherit; }
button { cursor: pointer; }
.container { width: min(var(--container), calc(100% - 40px)); margin-inline: auto; }
.sr-only { position: absolute; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip: rect(0,0,0,0); white-space: nowrap; border: 0; }
.skip-link { position: fixed; top: 12px; left: 12px; z-index: 999; transform: translateY(-160%); padding: 10px 14px; color: #fff; background: #000; border-radius: 9px; text-decoration: none; }
.skip-link:focus { transform: translateY(0); }
[hidden] { display: none !important; }
:where(a, button, input, select, textarea, summary, [tabindex]:not([tabindex="-1"])):focus-visible { outline: 3px solid var(--focus-ring-color); outline-offset: 2px; box-shadow: 0 0 0 1px #000; }

.site-header {
  position: sticky;
  top: 0;
  z-index: 50;
  color: #fff;
  background: linear-gradient(110deg, var(--app-sidebar-start), var(--app-sidebar-end));
  box-shadow: 0 6px 20px rgba(8, 30, 58, .16);
}
.accessibility-bar { grid-column: 2; grid-row: 1; align-self: stretch; color: #fff; }
.accessibility-bar-inner { display: flex; min-height: 52px; align-items: center; justify-content: flex-end; gap: 12px; padding-top: 8px; }
.accessibility-label { color: var(--app-sidebar-text); font-size: var(--font-size-xs); font-weight: 700; }
.accessibility-controls { display: flex; align-items: center; gap: 6px; }
.accessibility-button { display: inline-flex; min-width: 40px; min-height: 40px; align-items: center; justify-content: center; gap: 6px; padding: 0 10px; color: #fff; border: 1px solid rgba(255,255,255,.3); border-radius: 8px; background: rgba(255,255,255,.06); font-size: var(--font-size-xs); font-weight: 800; line-height: 1; }
.accessibility-button:hover { color: #fff; border-color: rgba(255,255,255,.62); background: var(--app-sidebar-hover); }
.accessibility-button[aria-pressed="true"] { color: #182433; border-color: var(--app-accent); background: var(--app-accent); }
.accessibility-button:disabled { color: var(--app-sidebar-muted); background: transparent; cursor: not-allowed; opacity: .55; }
.header-inner { position: relative; display: grid; grid-template-columns: auto minmax(0, 1fr); grid-template-rows: 52px 68px; column-gap: 24px; }
.brand { display: inline-flex; grid-column: 1; grid-row: 1 / -1; align-self: center; align-items: center; gap: 12px; min-width: 0; color: #fff; text-decoration: none; }
.brand-mark { position: relative; display: grid; place-items: center; width: 42px; height: 42px; flex: 0 0 auto; overflow: hidden; border-radius: 13px; background: rgba(255,255,255,.12); }
.brand-mark::after { content: ""; position: absolute; top: 7px; right: 6px; width: 9px; height: 9px; border-radius: 50%; background: var(--app-accent); box-shadow: 0 0 0 4px rgba(255,193,7,.18); }
.brand-mark span { position: absolute; left: 8px; width: 21px; height: 4px; border-radius: 10px; background: #6fe3cf; transform-origin: left center; }
.brand-mark span:nth-child(1) { transform: rotate(-28deg) translateY(-7px); }
.brand-mark span:nth-child(2) { transform: rotate(0); }
.brand-mark span:nth-child(3) { transform: rotate(28deg) translateY(7px); }
.brand-mark.brand-crest { width: 40px; height: 46px; overflow: visible; border-radius: 0; background: transparent; }
.brand-mark.brand-crest::after { content: none; }
.brand-crest img { width: 100%; height: 100%; object-fit: contain; object-position: center; }
.brand-copy { display: grid; min-height: 42px; padding-left: 14px; border-left: 1px solid rgba(255,255,255,.2); line-height: 1.15; }
.brand-copy strong { align-self: end; font-size: 1rem; letter-spacing: -.01em; }
.brand-copy small { display: grid; align-self: start; margin-top: 4px; color: rgba(187, 215, 241, .8); font-size: .7rem; line-height: 1.35; }
.main-nav { display: flex; grid-column: 2; grid-row: 2; align-items: center; justify-content: flex-end; gap: 2px; }
.main-nav a { padding: 8px 9px; border-radius: 8px; color: var(--app-sidebar-text); font-size: .78rem; font-weight: 700; text-decoration: none; }
.main-nav a:hover, .main-nav a:focus-visible { color: #fff; background: var(--app-sidebar-hover); outline: none; }
.main-nav a.is-current { color: #fff; background: var(--app-sidebar-active); }
.menu-button { position: relative; display: none; width: 44px; height: 44px; padding: 0; border: 0; border-radius: 10px; background: rgba(255,255,255,.1); }
.menu-button span { position: absolute; left: 11px; width: 22px; height: 2px; border-radius: 2px; background: #fff; transition: opacity .2s ease, transform .2s ease; }
.menu-button span:nth-child(1) { top: 14px; }
.menu-button span:nth-child(2) { top: 21px; }
.menu-button span:nth-child(3) { top: 28px; }
.menu-button[aria-expanded="true"] span:nth-child(1) { transform: translateY(7px) rotate(45deg); }
.menu-button[aria-expanded="true"] span:nth-child(2) { opacity: 0; }
.menu-button[aria-expanded="true"] span:nth-child(3) { transform: translateY(-7px) rotate(-45deg); }

.hero {
  position: relative;
  overflow: hidden;
  color: #fff;
  background:
    radial-gradient(circle at 8% 12%, rgba(255,193,7,.16), transparent 24%),
    radial-gradient(circle at 90% 10%, rgba(111,227,207,.18), transparent 26%),
    linear-gradient(125deg, var(--app-sidebar-start), var(--app-sidebar-end));
}
.hero::before { content: ""; position: absolute; inset: 0; opacity: .2; background-image: radial-gradient(rgba(255,255,255,.45) 1px, transparent 1px); background-size: 24px 24px; mask-image: linear-gradient(90deg, transparent, #000 18%, #000 82%, transparent); }
.hero-grid { position: relative; z-index: 1; display: grid; grid-template-columns: 1.12fr .88fr; gap: 52px; align-items: center; padding-block: 48px; }
.eyebrow { display: inline-block; color: var(--app-primary); font-size: .68rem; font-weight: 850; letter-spacing: .11em; text-transform: uppercase; }
.eyebrow.light { color: #91eadc; }
.hero-copy h2 { max-width: 610px; margin: 10px 0 18px; font-size: clamp(2.4rem, 4.2vw, 3.85rem); line-height: 1; letter-spacing: -.05em; }
.hero-lead { max-width: 610px; margin: 0; color: var(--app-sidebar-text); font-size: .96rem; }
.hero-actions { display: flex; flex-wrap: wrap; gap: 10px; margin-top: 24px; }
.button { display: inline-flex; align-items: center; justify-content: center; min-height: 44px; padding: 0 18px; border: 0; border-radius: 10px; font-size: .86rem; font-weight: 800; text-decoration: none; transition: transform .2s ease, box-shadow .2s ease, background .2s ease; }
.button:hover { transform: translateY(-2px); }
.button-accent { color: #513700; background: var(--app-accent); box-shadow: 0 14px 28px rgba(0,0,0,.18); }
.button-accent:hover { background: #ffd04a; }
.button-outline-light { color: #fff; border: 1px solid rgba(255,255,255,.28); background: rgba(255,255,255,.06); }
.button-outline-light:hover { background: rgba(255,255,255,.12); }
.button-primary { color: #fff; background: var(--app-primary); }
.hero-note { display: flex; gap: 10px; align-items: flex-start; max-width: 610px; margin-top: 26px; padding-top: 18px; border-top: 1px solid rgba(255,255,255,.14); }
.hero-note p { margin: 0; color: var(--app-sidebar-text); font-size: .8rem; }
.pulse { position: relative; width: 10px; height: 10px; flex: 0 0 auto; margin-top: 6px; border-radius: 50%; background: #6fe3cf; box-shadow: 0 0 0 6px rgba(111,227,207,.13); }
.hero-panel { padding: 26px; border: 1px solid rgba(255,255,255,.16); border-radius: var(--radius-lg); background: rgba(255,255,255,.1); box-shadow: var(--shadow-lg); backdrop-filter: blur(16px); }
.panel-label { color: #9feadd; font-size: .66rem; font-weight: 850; letter-spacing: .1em; text-transform: uppercase; }
.hero-panel h2 { margin: 8px 0 20px; font-size: clamp(1.4rem, 2.3vw, 1.95rem); line-height: 1.12; letter-spacing: -.03em; }
.tax-swap { display: grid; gap: 12px; }
.tax-group { padding: 14px; border-radius: 13px; }
.tax-group > span { display: block; margin-bottom: 8px; font-size: .66rem; font-weight: 800; text-transform: uppercase; letter-spacing: .08em; }
.old-taxes { background: rgba(0,0,0,.16); }
.old-taxes > span { color: var(--app-sidebar-muted); }
.new-taxes { color: var(--app-sidebar-end); background: #fff; }
.new-taxes > span { color: var(--app-primary); }
.tax-pills { display: flex; flex-wrap: wrap; gap: 7px; }
.tax-pills b { padding: 5px 8px; border-radius: 7px; font-size: .7rem; background: rgba(255,255,255,.1); }
.new-taxes .tax-pills b { color: #fff; background: var(--app-primary); }
.swap-arrow { height: 18px; color: var(--app-accent); font-size: 1.45rem; font-weight: 900; line-height: 1; text-align: center; }
.panel-footnote { margin: 14px 0 0; color: var(--app-sidebar-muted); font-size: .68rem; }

.section { padding-block: 72px; scroll-margin-top: 68px; }
.section-soft { background: #edf3fa; }
.section-heading { margin-bottom: 28px; }
.section-heading h2 { margin: 7px 0 10px; color: var(--ink-blue); font-size: clamp(1.75rem, 3vw, 2.55rem); line-height: 1.1; letter-spacing: -.04em; }
.section-heading p { max-width: 620px; margin: 0; color: var(--app-muted); font-size: .9rem; }
.section-heading.centered { max-width: 700px; margin: 0 auto 34px; text-align: center; }
.section-heading.centered p { margin-inline: auto; }
.section-intro { padding-top: 84px; }
.intro-grid { display: grid; grid-template-columns: .8fr 1.2fr; gap: 54px; align-items: start; }
.sticky-heading { position: sticky; top: 96px; }
.principles-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 14px; }
.info-card { border: 1px solid var(--app-border); border-radius: var(--radius-md); background: var(--app-surface); box-shadow: var(--shadow-sm); }
.principle-card { min-height: 184px; padding: 22px; }
.icon-box { display: grid; place-items: center; width: 42px; height: 42px; border-radius: 12px; color: var(--app-primary); background: #eaf2fb; font-size: 1.15rem; font-weight: 850; }
.principle-card h3 { margin: 17px 0 7px; color: var(--ink-blue); font-size: 1.02rem; }
.principle-card p { margin: 0; color: var(--app-muted); font-size: .82rem; }

.tax-cards { display: grid; grid-template-columns: repeat(3, 1fr); gap: 16px; align-items: stretch; }
.tax-card { position: relative; padding: 23px; border: 1px solid var(--app-border); border-radius: var(--radius-md); background: #fff; box-shadow: var(--shadow-sm); }
.tax-card.featured { border-color: rgba(var(--app-primary-rgb), .45); box-shadow: 0 20px 48px rgba(var(--app-primary-rgb), .14); transform: translateY(-10px); }
.featured-label { position: absolute; top: -13px; left: 24px; padding: 6px 11px; border-radius: 999px; color: #5d4000; background: var(--app-accent); font-size: .68rem; font-weight: 900; letter-spacing: .05em; text-transform: uppercase; }
.tax-card-top { display: flex; justify-content: space-between; gap: 12px; align-items: center; }
.tax-acronym { color: var(--app-primary); font-size: 1.85rem; font-weight: 900; letter-spacing: -.04em; }
.tax-scope { padding: 5px 8px; border-radius: 999px; color: #3d5875; background: #eef3f8; font-size: .63rem; font-weight: 800; }
.tax-card h3 { margin: 15px 0 8px; color: var(--ink-blue); font-size: 1.04rem; line-height: 1.25; }
.tax-card p { margin: 0; color: var(--app-muted); font-size: .82rem; }
.tax-card ul { display: grid; gap: 7px; margin: 18px 0 0; padding: 0; list-style: none; }
.tax-card li { position: relative; padding-left: 19px; color: #3f536b; font-size: .77rem; }
.tax-card li::before { content: "✓"; position: absolute; left: 0; color: var(--app-primary); font-weight: 900; }

.comparison-section { color: #fff; background: linear-gradient(120deg, var(--app-sidebar-start), var(--app-sidebar-end)); }
.comparison-grid { display: grid; grid-template-columns: .7fr 1.3fr; gap: 52px; align-items: center; }
.comparison-copy h2 { margin: 7px 0 12px; font-size: clamp(1.75rem, 3vw, 2.55rem); line-height: 1.08; letter-spacing: -.04em; }
.comparison-copy p { margin: 0; color: var(--app-sidebar-text); font-size: .88rem; }
.comparison-table { overflow: hidden; border: 1px solid rgba(255,255,255,.14); border-radius: var(--radius-md); background: rgba(255,255,255,.07); }
.comparison-row { display: grid; grid-template-columns: .75fr 1fr 1fr; }
.comparison-row > div { padding: 14px 15px; border-right: 1px solid rgba(255,255,255,.1); border-bottom: 1px solid rgba(255,255,255,.1); font-size: .77rem; }
.comparison-row > div:last-child { border-right: 0; }
.comparison-row:last-child > div { border-bottom: 0; }
.comparison-row > div:first-child { color: #fff; font-weight: 800; }
.comparison-row > div:nth-child(n+2) { color: var(--app-sidebar-text); }
.comparison-head { background: rgba(255,255,255,.1); }
.comparison-head > div { color: #fff !important; font-size: .66rem; font-weight: 900 !important; letter-spacing: .06em; text-transform: uppercase; }

.audience-tabs { overflow: hidden; border: 1px solid var(--app-border); border-radius: var(--radius-lg); background: #fff; box-shadow: var(--shadow-md); }
.tab-list { display: grid; grid-template-columns: repeat(3, 1fr); gap: 0; padding: 8px; border-bottom: 1px solid var(--app-border); background: #f1f4f8; }
.tab-button { min-height: 44px; padding: 8px 16px; border: 0; border-radius: 9px; color: #56657b; background: transparent; font-size: .8rem; font-weight: 850; }
.tab-button:hover { color: var(--app-primary); background: rgba(var(--app-primary-rgb), .06); }
.tab-button.is-active { color: #fff; background: var(--app-primary); box-shadow: 0 10px 22px rgba(var(--app-primary-rgb), .2); }
.tab-button:focus-visible { outline: 3px solid rgba(var(--app-primary-rgb), .25); outline-offset: 2px; }
.tab-panel { display: grid; grid-template-columns: .9fr 1.1fr; gap: 38px; min-height: 280px; padding: 38px 36px; animation: panel-in .28s ease; }
@keyframes panel-in { from { opacity: 0; transform: translateY(8px); } to { opacity: 1; transform: none; } }
.panel-kicker { color: var(--app-primary); font-size: .72rem; font-weight: 900; letter-spacing: .11em; text-transform: uppercase; }
.panel-copy h3 { margin: 10px 0 11px; color: var(--ink-blue); font-size: clamp(1.5rem, 2.6vw, 2.25rem); line-height: 1.1; letter-spacing: -.035em; }
.panel-copy p { margin: 0; color: var(--app-muted); font-size: .88rem; }
.check-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 11px; align-content: center; }
.check-grid > div { position: relative; min-height: 100px; padding: 18px 16px 15px 42px; border: 1px solid var(--app-border); border-radius: 13px; background: #f8fafc; }
.check-grid > div::before { content: "✓"; position: absolute; top: 18px; left: 16px; display: grid; place-items: center; width: 18px; height: 18px; border-radius: 50%; color: #fff; background: var(--app-primary); font-size: .62rem; font-weight: 900; }
.check-grid b { display: block; margin-bottom: 4px; color: var(--ink-blue); font-size: .82rem; }
.check-grid span { display: block; color: var(--app-muted); font-size: .72rem; }

.transition-timeline { max-width: 920px; margin: 0 auto; padding: 0; list-style: none; }
.transition-step { position: relative; display: grid; grid-template-columns: 10rem minmax(0, 1fr); column-gap: 48px; padding-bottom: 24px; }
.transition-step::before { content: ""; position: absolute; top: 32px; bottom: -32px; left: calc(10rem + 23px); width: 2px; background: var(--app-primary); }
.transition-step::after { content: ""; position: absolute; top: 25px; left: calc(10rem + 16px); width: 16px; height: 16px; border: 3px solid var(--app-primary); border-radius: 50%; background: var(--app-surface); }
.transition-step:last-child { padding-bottom: 0; }
.transition-step:last-child::before { display: none; }
.transition-step > .year-badge { padding-top: 14px; text-align: right; overflow-wrap: anywhere; }
.transition-card { min-width: 0; padding: 22px 24px; border: 1px solid var(--app-border); border-radius: var(--radius-md); background: var(--app-surface); box-shadow: var(--shadow-sm); overflow-wrap: anywhere; }
.year-badge { color: var(--app-primary); font-size: 1.6rem; font-weight: 900; letter-spacing: -.04em; }
.status-label { display: inline-block; margin-top: 6px; color: var(--app-muted); font-size: .66rem; font-weight: 850; letter-spacing: .08em; text-transform: uppercase; }
.transition-card .status-label { margin-top: 0; }
.transition-card h3 { margin: 18px 0 8px; color: var(--ink-blue); font-size: .96rem; line-height: 1.25; }
.transition-card p { margin: 0; color: var(--app-muted); font-size: .75rem; }
.attention-box { display: grid; grid-template-columns: 42px 1fr; gap: 15px; align-items: start; margin-top: 20px; padding: 20px; border: 1px solid #f0d26b; border-radius: 15px; background: #fff9df; }
.attention-icon { display: grid; place-items: center; width: 42px; height: 42px; border-radius: 12px; color: #5b4000; background: var(--app-accent); font-size: 1.25rem; font-weight: 900; }
.attention-box h3 { margin: 1px 0 4px; color: #4d3c0a; font-size: .9rem; }
.attention-box p { margin: 0; color: #756328; font-size: .77rem; }

.news-section { background: #fff; }
.news-section-opening { padding-block: 48px 56px; }
.news-heading { display: flex; justify-content: space-between; gap: 24px; align-items: end; }
.news-heading > div:first-child { max-width: 700px; }
.news-filters { display: flex; flex-wrap: wrap; gap: 8px; }
.news-filter { display: inline-flex; align-items: center; justify-content: center; min-height: 36px; padding: 0 13px; border: 1px solid var(--app-border); border-radius: 999px; color: #4a6078; background: #fff; font-size: .74rem; font-weight: 800; line-height: 1; text-decoration: none; }
.news-filter:hover, .news-filter:focus-visible { border-color: rgba(var(--app-primary-rgb), .45); color: var(--app-primary); outline: none; }
.news-filter.is-active { color: #fff; border-color: var(--app-primary); background: var(--app-primary); }
.news-layout { display: grid; gap: 16px; }
.news-featured, .news-card { overflow: hidden; border: 1px solid var(--app-border); border-radius: var(--radius-md); background: #fff; box-shadow: var(--shadow-sm); transition: transform .22s ease, box-shadow .22s ease; }
.news-featured:hover, .news-card:hover { transform: translateY(-4px); box-shadow: var(--shadow-md); }
.news-featured { display: grid; min-height: 0; grid-template-columns: minmax(0, 1.05fr) minmax(0, .95fr); grid-template-rows: minmax(280px, auto); }
.news-featured-copy { display: flex; flex-direction: column; padding: 22px; }
.news-featured h3 { display: -webkit-box; margin: 10px 0 9px; overflow: hidden; color: var(--ink-blue); font-size: clamp(1.3rem, 2.4vw, 1.75rem); line-height: 1.14; letter-spacing: -.03em; -webkit-box-orient: vertical; -webkit-line-clamp: 3; }
.news-featured p { display: -webkit-box; margin: 0; overflow: hidden; color: var(--app-muted); font-size: .84rem; -webkit-box-orient: vertical; -webkit-line-clamp: 3; }
.news-card-action { display: inline-flex; gap: 8px; align-items: center; margin-top: auto; padding-top: 16px; color: var(--app-primary); font-size: .76rem; font-weight: 850; text-decoration: none; }
.news-grid, .news-layout.featured-hidden .news-grid { display: grid; grid-template-columns: repeat(4, minmax(0, 1fr)); gap: 13px; }
.news-card { display: grid; min-height: 250px; grid-template-rows: 105px 1fr; }
.news-card-copy { display: flex; flex-direction: column; padding: 14px; }
.news-card h3 { display: -webkit-box; margin: 8px 0 6px; overflow: hidden; color: var(--ink-blue); font-size: .9rem; line-height: 1.26; -webkit-box-orient: vertical; -webkit-line-clamp: 3; }
.news-card-title-link { color: inherit; text-decoration: none; }
.news-card p { display: -webkit-box; margin: 0; overflow: hidden; color: var(--app-muted); font-size: .72rem; -webkit-box-orient: vertical; -webkit-line-clamp: 3; }
.news-grid .news-card p { display: none; }
.news-meta { display: flex; flex-wrap: wrap; gap: 7px; align-items: center; color: var(--app-muted); font-size: .63rem; font-weight: 700; }
.category { padding: 4px 7px; border-radius: 999px; color: var(--app-primary); background: #eaf2fb; font-weight: 900; text-transform: uppercase; letter-spacing: .05em; }
.live-category { color: #a52d35; background: #ffe9ea; }
.news-visual { position: relative; display: grid; place-items: center; overflow: hidden; color: #fff; }
.news-visual::after { content: ""; position: absolute; inset: 0; opacity: .22; background-image: radial-gradient(rgba(255,255,255,.7) 1px, transparent 1px); background-size: 18px 18px; }
.news-visual > * { position: relative; z-index: 1; }
.news-visual > span:not(.live-pill) { position: absolute; top: 14px; left: 14px; font-size: .64rem; font-weight: 900; letter-spacing: .1em; }
.visual-glyph { display: grid; place-items: center; width: 64px; height: 64px; border: 1px solid rgba(255,255,255,.35); border-radius: 19px; background: rgba(255,255,255,.14); font-size: 1.7rem; font-weight: 900; box-shadow: 0 14px 30px rgba(0,0,0,.18); }
.live-visual { background: linear-gradient(135deg, #cf3441, #7d1730); }
.live-pill { position: absolute; top: 18px; left: 18px; padding: 7px 10px; border-radius: 999px; background: rgba(0,0,0,.22); font-size: .68rem; font-weight: 900; letter-spacing: .06em; }
.live-visual small { position: absolute; right: 20px; bottom: 18px; color: rgba(255,255,255,.8); font-weight: 700; }
.document-visual { background: linear-gradient(135deg, #1c5aa6, #153b71); }
.data-visual { background: linear-gradient(135deg, #157b87, #0f4d65); }
.webinar-visual { background: linear-gradient(135deg, #7046b5, #3d2a78); }
.calendar-visual { background: linear-gradient(135deg, #d18a00, #9b5c00); }
.transition-visual { background: linear-gradient(135deg, #2771b8, #19426f); }
.credit-visual { background: linear-gradient(135deg, #278267, #155044); }
.glossary-visual { background: linear-gradient(135deg, #5d6685, #303954); }
.news-empty { margin-top: 20px; padding: 28px; border: 1px dashed #b7c7d9; border-radius: 16px; text-align: center; background: #f8fafc; }
.news-empty h3 { margin: 0 0 5px; color: var(--ink-blue); }
.news-empty p { margin: 0; color: var(--app-muted); }
.news-all-link { display: flex; justify-content: center; margin-top: 26px; }
.news-all-link .button { gap: 10px; }

.faq-layout { display: grid; grid-template-columns: .75fr 1.25fr; gap: 56px; align-items: start; }
.faq-list { display: grid; gap: 10px; }
.faq-item { overflow: hidden; border: 1px solid var(--app-border); border-radius: 15px; background: #fff; box-shadow: 0 6px 20px rgba(15,53,100,.05); }
.faq-item summary { position: relative; padding: 16px 50px 16px 18px; color: var(--ink-blue); font-size: .88rem; font-weight: 800; cursor: pointer; list-style: none; }
.faq-item summary::-webkit-details-marker { display: none; }
.faq-item summary::after { content: "+"; position: absolute; top: 50%; right: 20px; transform: translateY(-50%); display: grid; place-items: center; width: 28px; height: 28px; border-radius: 8px; color: var(--app-primary); background: #eaf2fb; font-size: 1.2rem; }
.faq-item[open] summary::after { content: "−"; }
.faq-item div { padding: 0 18px 17px; }
.faq-item p { margin: 0; color: var(--app-muted); font-size: .81rem; }

.sources-section { color: #fff; background: #0d2d54; }
.light-heading h2 { color: #fff; }
.light-heading p { color: var(--app-sidebar-text); }
.sources-grid { display: grid; grid-template-columns: repeat(4, 1fr); gap: 15px; }
.source-card { display: flex; flex-direction: column; min-height: 200px; padding: 20px; border: 1px solid rgba(255,255,255,.12); border-radius: var(--radius-md); color: #fff; background: rgba(255,255,255,.07); text-decoration: none; transition: transform .22s ease, background .22s ease; }
.source-card:hover { transform: translateY(-4px); background: rgba(255,255,255,.11); }
.source-card > span { color: #82e3d4; font-size: .68rem; font-weight: 900; letter-spacing: .09em; text-transform: uppercase; }
.source-card h3 { margin: 13px 0 8px; font-size: 1.04rem; line-height: 1.25; }
.source-card p { margin: 0; color: var(--app-sidebar-text); font-size: .77rem; }
.source-card b { margin-top: auto; padding-top: 16px; color: #fff; font-size: .72rem; }

.site-footer { color: var(--app-sidebar-text); background: #092443; }
.footer-grid { display: grid; grid-template-columns: 1.5fr repeat(3, 1fr); gap: 32px; padding-block: 36px; }
.footer-brand { display: flex; gap: 12px; align-items: center; color: #fff; }
.footer-brand-copy { display: grid; min-height: 42px; padding-left: 14px; border-left: 1px solid rgba(255,255,255,.2); line-height: 1.15; }
.footer-brand-copy strong { align-self: end; font-size: .9rem; letter-spacing: -.01em; }
.footer-brand-copy small { display: grid; align-self: start; margin-top: 4px; color: rgba(187, 215, 241, .8); font-size: .63rem; line-height: 1.35; }
.footer-grid > div:not(.footer-brand) { display: flex; flex-direction: column; align-items: flex-start; gap: 6px; }
.footer-grid strong { color: #fff; font-size: .86rem; }
.footer-grid a { color: var(--app-sidebar-text); font-size: .75rem; text-decoration: none; }
.footer-grid a:hover { color: #fff; text-decoration: underline; }
.footer-grid p { max-width: 210px; margin: 5px 0 0; font-size: .71rem; }
.footer-bottom { display: flex; justify-content: space-between; gap: 20px; padding-block: 14px; border-top: 1px solid rgba(255,255,255,.1); font-size: .69rem; }
.footer-bottom a { color: #fff; text-decoration: none; }
.toast { position: fixed; right: 22px; bottom: 22px; z-index: 100; max-width: 360px; padding: 14px 16px; border-radius: 12px; color: #fff; background: #173b65; box-shadow: var(--shadow-lg); font-size: .82rem; }

/* News archive */
.page-hero {
  position: relative;
  overflow: hidden;
  padding-block: 26px 34px;
  color: #fff;
  background:
    radial-gradient(circle at 86% 12%, rgba(111,227,207,.15), transparent 26%),
    linear-gradient(125deg, var(--app-sidebar-start), var(--app-sidebar-end));
}
.page-hero::after { content: ""; position: absolute; inset: 0; opacity: .14; background-image: radial-gradient(rgba(255,255,255,.7) 1px, transparent 1px); background-size: 24px 24px; }
.page-hero .container { position: relative; z-index: 1; }
.page-hero h1 { max-width: 820px; margin: 6px 0 8px; font-size: clamp(2rem, 3vw, 2.7rem); line-height: 1.04; letter-spacing: -.04em; }
.page-hero p { max-width: 1060px; margin: 0; color: var(--app-sidebar-text); font-size: .92rem; line-height: 1.5; }
.breadcrumb { display: flex; flex-wrap: wrap; gap: 7px; align-items: center; margin-bottom: 28px; color: #64748b; font-size: .7rem; font-weight: 700; }
.breadcrumb a { color: var(--app-primary); text-decoration: none; }
.breadcrumb a:hover { text-decoration: underline; }
.breadcrumb span[aria-hidden="true"] { opacity: .5; }
.breadcrumb-light { color: rgba(255,255,255,.75); }
.breadcrumb-light a { color: #fff; }
.page-hero .breadcrumb { margin-bottom: 17px; }
.archive-section { padding-top: 40px; background: #fff; }
.archive-container { width: min(var(--archive-container), calc(100% - 40px)); }
.archive-heading { display: grid; grid-template-columns: 1fr minmax(340px, .8fr); gap: 34px; align-items: end; margin-bottom: 20px; }
.archive-heading h2 { margin: 6px 0 5px; color: var(--ink-blue); font-size: clamp(1.65rem, 2.5vw, 2.2rem); line-height: 1.12; letter-spacing: -.035em; }
.archive-heading p { margin: 0; color: var(--app-muted); font-size: .72rem; font-weight: 700; }
.news-search label { display: block; margin-bottom: 6px; color: var(--ink-blue); font-size: .85rem; font-weight: 800; }
.search-control { display: grid; grid-template-columns: minmax(0, 1fr) auto; align-items: stretch; min-height: 46px; overflow: hidden; border: 1px solid var(--app-border); border-radius: 11px; background: #fff; box-shadow: 0 8px 24px rgba(15,53,100,.06); }
.search-control:focus-within { border-color: rgba(var(--app-primary-rgb), .55); box-shadow: 0 0 0 4px rgba(var(--app-primary-rgb), .1); }
.search-field { display: grid; min-width: 0; grid-template-columns: 38px minmax(0, 1fr); align-items: center; }
.search-field > i { color: var(--app-primary); font-size: 1rem; text-align: center; }
.search-control input[type="search"] { min-width: 0; height: 44px; padding: 0 10px 0 0; border: 0; color: var(--app-text); background: transparent; outline: 0; }
.search-control input[type="search"]::placeholder { color: #8b98a8; }
.search-control input[type="submit"] { align-self: stretch; padding: 0 19px; border: 0; color: #fff; background: var(--app-primary); font-size: .78rem; font-weight: 850; cursor: pointer; }
.search-control input[type="submit"]:hover { background: var(--app-sidebar-start); }
.archive-toolbar { display: flex; justify-content: space-between; gap: 16px; align-items: center; margin-bottom: 18px; padding-block: 12px; border-top: 1px solid var(--app-border); border-bottom: 1px solid var(--app-border); }
.clear-filters { border: 0; color: var(--app-primary); background: transparent; font-size: .78rem; font-weight: 800; text-decoration: underline; text-underline-offset: 3px; }
.archive-featured { margin-bottom: 22px; }
.archive-featured-card { display: grid; grid-template-columns: minmax(300px, .78fr) minmax(0, 1.22fr); min-height: 248px; overflow: hidden; margin-bottom: 14px; border: 1px solid var(--app-border); border-radius: var(--radius-lg); background: var(--app-surface); box-shadow: var(--shadow-md); }
.archive-featured-visual { display: block; height: 100%; min-height: 248px; text-decoration: none; }
.archive-featured-visual .news-visual { width: 100%; height: 100%; min-height: 0; }
.archive-featured-visual .visual-glyph { width: 72px; height: 72px; border-radius: 21px; font-size: 1.85rem; }
.archive-featured-copy { display: flex; min-width: 0; flex-direction: column; justify-content: center; align-items: flex-start; padding: 22px 26px; }
.archive-featured-top { display: flex; flex-wrap: wrap; gap: 9px 12px; align-items: center; margin-bottom: 10px; }
.featured-kicker { padding: 5px 8px; border-radius: 999px; color: #5d4000; background: var(--app-accent); font-size: .61rem; font-weight: 900; letter-spacing: .08em; text-transform: uppercase; }
.archive-featured-copy h3 { display: -webkit-box; width: 100%; margin: 0 0 8px; overflow: hidden; color: var(--ink-blue); font-size: clamp(1.25rem, 1.7vw, 1.5rem); line-height: 1.14; letter-spacing: -.03em; -webkit-box-orient: vertical; -webkit-line-clamp: 2; }
.archive-featured-copy h3 a { text-decoration: none; }
.archive-featured-copy h3 a:hover { color: var(--app-primary); }
.archive-featured-copy > p { display: -webkit-box; width: 100%; margin: 0 0 13px; overflow: hidden; color: var(--app-muted); font-size: .78rem; -webkit-box-orient: vertical; -webkit-line-clamp: 2; }
.archive-featured-copy .button { gap: 10px; }
.archive-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 12px; align-items: stretch; }
.archive-card { display: grid; min-width: 0; min-height: 152px; overflow: hidden; grid-template-columns: minmax(140px, 38%) minmax(0, 1fr); border: 1px solid var(--app-border); border-radius: var(--radius-md); background: #fff; box-shadow: var(--shadow-sm); transition: transform .22s ease, box-shadow .22s ease; }
.archive-card:hover { transform: translateY(-4px); box-shadow: var(--shadow-md); }
.archive-card-visual { display: block; height: 100%; min-height: 152px; text-decoration: none; }
.archive-card-visual .news-visual { width: 100%; height: 100%; }
.archive-card-copy { display: flex; min-width: 0; flex-direction: column; align-items: flex-start; padding: 14px 15px; }
.archive-card h3 { display: -webkit-box; margin: 8px 0 4px; overflow: hidden; color: var(--ink-blue); font-size: .86rem; line-height: 1.25; -webkit-box-orient: vertical; -webkit-line-clamp: 3; }
.archive-card h3 a { text-decoration: none; }
.archive-card h3 a:hover { color: var(--app-primary); }
.card-link, .text-link { display: inline-flex; gap: 7px; align-items: center; color: var(--app-primary); font-size: .73rem; font-weight: 850; text-decoration: none; }
.card-link { margin-top: auto; padding-top: 9px; }
.card-link:hover, .text-link:hover { text-decoration: underline; text-underline-offset: 3px; }
.news-pagination { display: flex; flex-wrap: wrap; justify-content: center; gap: 10px; align-items: center; margin-top: 34px; padding-top: 22px; border-top: 1px solid var(--app-border); }
.pagination-directions, .pagination-pages { display: flex; gap: 7px; align-items: center; }
.pagination-page, .pagination-direction {
  display: inline-flex;
  justify-content: center;
  gap: 7px;
  align-items: center;
  min-width: 38px;
  min-height: 38px;
  padding: 0 11px;
  border: 1px solid var(--app-border);
  border-radius: 11px;
  color: #4a6078;
  background: #fff;
  font-size: .71rem;
  font-weight: 850;
  text-decoration: none;
}
.pagination-page:hover, .pagination-direction:hover { border-color: rgba(var(--app-primary-rgb), .45); color: var(--app-primary); background: #f7faff; }
.pagination-page:focus-visible, .pagination-direction:focus-visible { outline: 3px solid rgba(var(--app-primary-rgb), .2); outline-offset: 2px; }
.pagination-page.is-current { color: #fff; border-color: var(--app-primary); background: var(--app-primary); box-shadow: 0 8px 18px rgba(var(--app-primary-rgb), .18); }
.pagination-direction.is-disabled { color: #a7b0bc; border-color: #e7eaee; background: #f7f8fa; cursor: not-allowed; }
.pagination-ellipsis { display: grid; place-items: center; width: 28px; color: var(--app-muted); font-weight: 800; }
.pagination-mobile-status { display: none; }
.archive-empty { margin-top: 0; padding-block: 58px; }
.archive-empty .button { margin-top: 22px; color: #fff; }
.empty-icon { display: grid; place-items: center; width: 54px; height: 54px; margin: 0 auto 16px; border-radius: 16px; color: var(--app-primary); background: #eaf2fb; font-size: 1.7rem; font-weight: 900; }
.archive-cta { color: #fff; background: linear-gradient(115deg, var(--app-sidebar-start), var(--app-sidebar-end)); }
.archive-cta-inner { display: flex; justify-content: space-between; gap: 40px; align-items: center; padding-block: 36px; }
.archive-cta h2 { margin: 6px 0; font-size: clamp(1.45rem, 2vw, 1.8rem); line-height: 1.14; letter-spacing: -.03em; }
.archive-cta p { margin: 0; color: var(--app-sidebar-text); font-size: .82rem; }
.archive-cta .button { flex: 0 0 auto; }

/* Article detail */
.article-loading { min-height: 60vh; padding-block: 90px; color: var(--app-muted); background: #fff; }
.article-detail { background: var(--app-surface); }
.article-header { padding-block: 38px 32px; background: var(--app-surface); }
.article-header-inner { max-width: var(--article-container); }
.article-header .breadcrumb { margin-bottom: 26px; }
.article-header h1 { max-width: none; margin: 13px 0 17px; color: var(--ink-blue); font-size: clamp(1.85rem, 3vw, 2.55rem); line-height: 1.1; letter-spacing: -.035em; }
.article-lead { max-width: 860px; margin: 0; color: #53657a; font-size: clamp(1.04rem, 2vw, 1.24rem); line-height: 1.6; }
.article-byline { display: grid; grid-template-columns: minmax(0, 1.4fr) repeat(2, minmax(0, 1fr)); gap: 20px; margin: 21px 0 0; padding: 18px 0 0; border-top: 1px solid var(--app-border); }
.article-byline > div + div { padding-left: 20px; border-left: 1px solid var(--app-border); }
.article-byline dt { color: var(--app-muted); font-size: .7rem; font-weight: 800; letter-spacing: .04em; text-transform: uppercase; }
.article-byline dd { margin: 4px 0 0; color: var(--ink-blue); font-size: .86rem; font-weight: 800; }
.article-byline time { white-space: nowrap; }
.article-share-section { border-block: 1px solid var(--app-border); background: var(--app-page-bg); }
.article-share-inner { display: flex; min-height: 92px; align-items: center; justify-content: space-between; gap: 32px; }
.article-share-copy h2 { margin: 0 0 4px; color: var(--ink-blue); font-size: 1.05rem; line-height: 1.25; }
.article-share-copy p { margin: 0; color: var(--app-muted); font-size: .82rem; }
.article-share-actions { display: flex; flex: 0 0 auto; gap: 8px; }
.article-share-actions button { display: inline-flex; min-height: 42px; align-items: center; justify-content: center; gap: 8px; padding: 0 16px; border: 1px solid var(--app-border); border-radius: 8px; color: var(--app-primary); background: var(--app-surface); font-size: .82rem; font-weight: 800; }
.article-share-actions button .ti { font-size: 1rem; }
.article-share-actions button:hover { border-color: rgba(var(--app-primary-rgb), .4); background: #eef5fc; }
.article-hero-visual { max-width: var(--article-container); aspect-ratio: 16 / 9; height: auto; min-height: 0; overflow: hidden; margin-top: 36px; border: 1px solid var(--app-border); border-radius: var(--radius-lg); background: #eef3f8; box-shadow: var(--shadow-md); }
.article-hero-visual .news-visual { width: 100%; height: 100%; }
.article-hero-visual .news-visual::after { opacity: .17; background-size: 24px 24px; }
.article-hero-visual .news-visual > small { position: absolute; right: 30px; bottom: 25px; color: rgba(255,255,255,.8); font-size: .75rem; font-weight: 800; letter-spacing: .08em; }
.article-layout { display: block; max-width: var(--article-container); padding-block: 52px; }
.article-main { min-width: 0; }
.article-section + .article-section { margin-top: 48px; }
.article-section h2 { margin: 34px 0 14px; color: var(--ink-blue); font-size: clamp(1.4rem, 2.4vw, 1.78rem); line-height: 1.22; letter-spacing: -.025em; }
.article-section h3 { margin: 28px 0 11px; color: var(--ink-blue); font-size: 1.15rem; line-height: 1.3; }
.article-section p { margin: 0 0 18px; color: #34465a; font-size: .94rem; line-height: 1.68; }
.article-section a { color: var(--app-primary); font-weight: 700; text-decoration-thickness: 1px; text-underline-offset: 3px; }
.article-section ul, .article-section ol { display: grid; gap: 8px; margin: 0 0 22px; padding-left: 22px; color: #34465a; }
.article-section li { margin: 0; padding-left: 3px; font-size: .92rem; line-height: 1.62; }
.article-section li p { margin: 0; font-size: inherit; }
.article-rich-text > .trix-content > :first-child { margin-top: 0; }
.article-rich-text > .trix-content > :last-child { margin-bottom: 0; }
.article-rich-text figure { width: 100%; margin: 28px 0; overflow: hidden; border: 1px solid var(--app-border); border-radius: 14px; background: #f4f7fa; text-align: center; }
.article-rich-text figure img { margin-inline: auto; }
.article-rich-text img { max-width: 100%; height: auto; max-height: 600px; border-radius: 12px; object-fit: contain; }
.article-rich-text .is-unavailable { min-height: 0; padding: 18px 20px; border-style: dashed; }
.article-media-fallback { display: block; color: var(--app-muted); font-size: .82rem; font-weight: 700; }
.article-attachments { margin-top: 42px; }
.article-attachments h2 { margin-top: 0; }
.article-attachments ul { display: grid; gap: 10px; margin: 0; padding: 0; list-style: none; }
.article-attachments li { padding: 0; }
.article-attachment-link { display: flex; min-height: 58px; align-items: center; gap: 14px; padding: 12px 16px; border: 1px solid var(--app-border); border-radius: var(--radius-sm); color: var(--app-primary); background: var(--app-surface); text-decoration: none; transition: border-color .15s ease, background .15s ease; }
.article-attachment-link:hover { border-color: rgba(var(--app-primary-rgb), .42); background: #eef5fc; }
.article-attachment-link > i { flex: 0 0 auto; font-size: 1.25rem; }
.article-attachment-link span { display: grid; min-width: 0; gap: 2px; }
.article-attachment-link strong { overflow-wrap: anywhere; }
.article-attachment-link small { color: var(--app-muted); font-size: var(--font-size-sm); font-weight: 600; }
.article-note { margin-top: 34px; padding: 18px 20px; border-left: 4px solid var(--app-accent); border-radius: 0 12px 12px 0; background: #fff9df; }
.article-note strong { color: #4d3c0a; }
.article-note p { margin: 5px 0 0; color: #756328; font-family: inherit; font-size: .84rem; line-height: 1.55; }
.article-highlights, .article-service { padding: 20px; border: 1px solid var(--app-border); border-radius: var(--radius-md); background: #fff; box-shadow: var(--shadow-sm); }
.article-highlights h2 { margin: 7px 0 18px; color: var(--ink-blue); font-size: 1.3rem; }
.article-highlights ul, .article-service ul { display: grid; gap: 12px; margin: 0; padding: 0; list-style: none; }
.article-highlights li { position: relative; padding-left: 25px; color: #43566d; font-size: .82rem; }
.article-highlights li::before { content: "✓"; position: absolute; left: 0; color: var(--app-primary); font-weight: 900; }
.article-service { color: #fff; border-color: transparent; background: linear-gradient(135deg, var(--app-sidebar-start), var(--app-sidebar-end)); }
.article-service h3 { margin: 0 0 15px; font-size: 1rem; }
.article-service li { color: var(--app-sidebar-text); font-size: .8rem; }
.article-back { max-width: var(--article-container); padding-bottom: 54px; }
.related-section { border-top: 1px solid var(--app-border); background: #edf3fa; }
.related-heading { display: flex; justify-content: space-between; gap: 26px; align-items: end; margin-bottom: 28px; }
.related-heading h2 { margin: 7px 0 0; color: var(--ink-blue); font-size: clamp(1.75rem, 3vw, 2.3rem); line-height: 1.1; letter-spacing: -.04em; }
.related-grid { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 16px; align-items: stretch; }
.related-grid .news-card { grid-template-rows: 150px 1fr; min-height: 330px; }
.not-found-section { min-height: 60vh; display: grid; place-items: center; padding-block: 64px; background: #fff; }
.not-found-card { max-width: 700px; text-align: center; }
.not-found-card h1 { margin: 8px 0 10px; color: var(--ink-blue); font-size: clamp(2rem, 4vw, 3rem); line-height: 1.08; letter-spacing: -.04em; }
.not-found-card p { margin: 0 auto 26px; color: var(--app-muted); }

/* Escala tipográfica pública */
.hero-copy h2, .page-hero h1, .article-header h1, .not-found-card h1 { font-size: var(--font-size-page-title); line-height: 1.08; }
.section-heading h2, .comparison-copy h2, .archive-heading h2, .related-heading h2 { font-size: var(--font-size-section-title); line-height: 1.15; }
.hero-panel h2, .panel-copy h3, .archive-cta h2 { font-size: clamp(1.4rem, 2vw, 1.75rem); line-height: 1.18; }
.principle-card h3, .tax-card h3, .transition-card h3, .source-card h3, .article-section h3 { font-size: var(--font-size-card-title); }
.eyebrow, .panel-label, .tax-group > span, .featured-label, .tax-scope, .panel-kicker, .status-label, .news-meta, .news-visual > span:not(.live-pill), .live-pill, .featured-kicker, .breadcrumb, .footer-brand-copy small { font-size: var(--font-size-xs); }
.main-nav a, .button, .hero-note p, .principle-card p, .tax-card p, .tax-card li, .comparison-copy p, .comparison-row > div, .tab-button, .panel-copy p, .check-grid b, .check-grid span, .transition-card p, .attention-box p, .news-filter, .news-featured p, .news-featured a, .news-card a, .news-card p, .faq-item summary, .faq-item p, .source-card p, .source-card b, .footer-grid a, .footer-grid p, .footer-bottom, .page-hero p, .archive-heading p, .news-search label, .search-control input[type="submit"], .clear-filters, .archive-featured-copy > p, .archive-card p, .card-link, .text-link, .pagination-page, .pagination-direction, .archive-cta p, .article-byline dd, .article-media-fallback, .article-note p, .article-highlights li, .article-service li, .article-share-copy p, .article-share-actions button { font-size: var(--font-size-sm); }
.section-heading p, .article-section p, .article-section li { font-size: var(--font-size-base); }
/* Alto contraste da área pública */
:root[data-high-contrast="true"] .accessibility-bar,
:root[data-high-contrast="true"] .section-soft,
:root[data-high-contrast="true"] .info-card,
:root[data-high-contrast="true"] .tax-card,
:root[data-high-contrast="true"] .new-taxes,
:root[data-high-contrast="true"] .audience-tabs,
:root[data-high-contrast="true"] .tab-list,
:root[data-high-contrast="true"] .check-grid > div,
:root[data-high-contrast="true"] .transition-card,
:root[data-high-contrast="true"] .attention-box,
:root[data-high-contrast="true"] .news-section,
:root[data-high-contrast="true"] .news-featured,
:root[data-high-contrast="true"] .news-card,
:root[data-high-contrast="true"] .news-empty,
:root[data-high-contrast="true"] .faq-item,
:root[data-high-contrast="true"] .archive-section,
:root[data-high-contrast="true"] .search-control,
:root[data-high-contrast="true"] .archive-featured-card,
:root[data-high-contrast="true"] .archive-card,
:root[data-high-contrast="true"] .pagination-mobile-status,
:root[data-high-contrast="true"] .pagination-page,
:root[data-high-contrast="true"] .pagination-direction,
:root[data-high-contrast="true"] .article-loading,
:root[data-high-contrast="true"] .article-detail,
:root[data-high-contrast="true"] .article-header,
:root[data-high-contrast="true"] .article-rich-text figure,
:root[data-high-contrast="true"] .article-share-section,
:root[data-high-contrast="true"] .related-section,
:root[data-high-contrast="true"] .not-found-section { color: var(--app-text); border-color: var(--app-border); background: var(--app-surface); }
:root[data-high-contrast="true"] .site-header,
:root[data-high-contrast="true"] .comparison-section,
:root[data-high-contrast="true"] .sources-section,
:root[data-high-contrast="true"] .site-footer,
:root[data-high-contrast="true"] .page-hero,
:root[data-high-contrast="true"] .archive-cta,
:root[data-high-contrast="true"] .article-service { color: var(--app-text); background: #000; }
:root[data-high-contrast="true"] .icon-box,
:root[data-high-contrast="true"] .tax-scope,
:root[data-high-contrast="true"] .tab-list,
:root[data-high-contrast="true"] .check-grid > div,
:root[data-high-contrast="true"] .faq-item summary::after,
:root[data-high-contrast="true"] .empty-icon,
:root[data-high-contrast="true"] .article-share-actions button,
:root[data-high-contrast="true"] .pagination-direction.is-disabled { color: var(--app-text); border-color: var(--app-border); background: #1a1a1a; }
:root[data-high-contrast="true"] .principle-card p,
:root[data-high-contrast="true"] .tax-card p,
:root[data-high-contrast="true"] .tax-card li,
:root[data-high-contrast="true"] .panel-copy p,
:root[data-high-contrast="true"] .check-grid span,
:root[data-high-contrast="true"] .transition-card p,
:root[data-high-contrast="true"] .news-featured p,
:root[data-high-contrast="true"] .news-card p,
:root[data-high-contrast="true"] .faq-item p,
:root[data-high-contrast="true"] .archive-featured-copy > p,
:root[data-high-contrast="true"] .archive-card p,
:root[data-high-contrast="true"] .article-section p,
:root[data-high-contrast="true"] .article-section ul,
:root[data-high-contrast="true"] .article-section ol,
:root[data-high-contrast="true"] .article-highlights li { color: var(--app-muted); }
:root[data-high-contrast="true"] .button-primary,
:root[data-high-contrast="true"] .new-taxes .tax-pills b,
:root[data-high-contrast="true"] .tab-button.is-active,
:root[data-high-contrast="true"] .check-grid > div::before,
:root[data-high-contrast="true"] .news-filter.is-active,
:root[data-high-contrast="true"] .search-control input[type="submit"],
:root[data-high-contrast="true"] .pagination-page.is-current { color: #000; border-color: var(--app-primary); background: var(--app-primary); }
:root[data-high-contrast="true"] .featured-label,
:root[data-high-contrast="true"] .featured-kicker,
:root[data-high-contrast="true"] .button-accent,
:root[data-high-contrast="true"] .attention-icon { color: #000; }
:root[data-high-contrast="true"] .attention-box h3,
:root[data-high-contrast="true"] .attention-box p,
:root[data-high-contrast="true"] .article-note strong,
:root[data-high-contrast="true"] .article-note p { color: var(--app-text); }
:root[data-high-contrast="true"] .article-note { border-color: var(--app-accent); background: #000; }
:root[data-high-contrast="true"] .article-attachment-link { color: var(--app-text); border-color: var(--app-border); background: var(--app-surface); }
:root[data-high-contrast="true"] .article-attachment-link small { color: var(--app-muted); }
:root[data-high-contrast="true"] .category { color: #000; background: var(--app-primary); }
:root :focus-visible { outline: 3px solid var(--focus-ring-color); outline-offset: 2px; box-shadow: 0 0 0 1px #000; }

@media print {
  .site-header, .site-footer, .article-share-section, .article-back, .related-section, .toast, [vw] { display: none !important; }
  body { background: #fff; }
  :root[data-high-contrast="true"] { --app-surface: #fff; --app-text: #000; --app-muted: #333; --ink-blue: #000; }
  .article-header { padding-block: 20px; }
  .article-hero-visual { height: 240px; min-height: 0; box-shadow: none; }
  .article-layout { display: block; padding-block: 35px; }
  .article-main { max-width: none; }
}

.flash { position: fixed; z-index: 100; top: 90px; right: 24px; max-width: 460px; padding: 14px 18px; border-radius: 12px; color: #fff; box-shadow: var(--shadow-md); }
.flash-notice { background: #17735d; }
.flash-alert { background: #a52d35; }
.news-cover-image { width: 100%; height: 100%; object-fit: cover; }
.news-card > a, .news-featured > a { display: block; min-width: 0; height: 100%; min-height: 0; overflow: hidden; margin-top: 0; padding-top: 0; }
.news-card > a .news-visual, .news-featured > a .news-visual { width: 100%; height: 100%; }
.article-rich-text { color: var(--app-text); }
.article-source { margin-top: 34px; padding-top: 20px; border-top: 1px solid var(--app-border); }
.article-source a { color: var(--app-primary); font-weight: 800; }

@media (max-width: 1080px) {
  .main-nav a { padding-inline: 7px; font-size: .75rem; }
  .hero-grid { gap: 36px; }
  .news-featured { grid-template-columns: .9fr 1.1fr; grid-template-rows: 240px; }
  .news-grid, .news-layout.featured-hidden .news-grid { grid-template-columns: 1fr 1fr; }
  .news-card { min-height: 175px; grid-template-columns: 140px minmax(0, 1fr); grid-template-rows: 1fr; }
  .archive-featured-card { grid-template-columns: minmax(270px, .74fr) minmax(0, 1.26fr); }
}

@media (max-width: 860px) {
  .container { width: min(100% - 28px, var(--container)); }
  .header-inner { grid-template-columns: minmax(0, 1fr) auto; grid-template-rows: 56px 60px; column-gap: 14px; }
  .accessibility-bar { grid-column: 1 / -1; }
  .brand { gap: 9px; }
  .brand-mark.brand-crest { width: 34px; height: 40px; }
  .brand { grid-column: 1; grid-row: 2; }
  .brand-copy { min-height: 32px; }
  .brand-copy strong { font-size: .92rem; }
  .brand-copy small { display: none; }
  .menu-button { display: block; grid-column: 2; grid-row: 2; align-self: center; margin-left: auto; }
  .main-nav { position: absolute; z-index: 2; top: 100%; right: -14px; left: -14px; display: none; grid-column: 1 / -1; grid-row: 1 / -1; max-height: calc(100vh - 116px); flex-direction: column; align-items: stretch; justify-content: flex-start; gap: 2px; overflow-y: auto; overscroll-behavior: contain; padding: 8px 14px 14px; border: 0; border-radius: 0 0 14px 14px; background: linear-gradient(110deg, var(--app-sidebar-start), var(--app-sidebar-end)); box-shadow: var(--shadow-lg); }
  .main-nav.is-open { display: flex; }
  .main-nav a { display: flex; min-height: 46px; align-items: center; padding: 0 14px; font-size: .86rem; }
  .hero-grid { grid-template-columns: 1fr; min-height: auto; padding-block: 48px 54px; }
  .hero-panel { max-width: 560px; }
  .section { padding-block: 56px; }
  .intro-grid, .comparison-grid, .faq-layout { grid-template-columns: 1fr; gap: 32px; }
  .sticky-heading { position: static; }
  .tax-cards { grid-template-columns: 1fr; }
  .tax-card.featured { transform: none; }
  .tab-panel { grid-template-columns: 1fr; gap: 24px; padding: 32px 26px; }
  .news-heading { align-items: flex-start; flex-direction: column; }
  .sources-grid { grid-template-columns: 1fr 1fr; }
  .footer-grid { grid-template-columns: 1.5fr 1fr 1fr; }
  .footer-grid > div:last-child { grid-column: 1 / -1; }
  .archive-heading { grid-template-columns: 1fr; gap: 22px; }
  .archive-featured-card { min-height: 230px; grid-template-columns: minmax(230px, .72fr) minmax(0, 1.28fr); }
  .archive-featured-visual, .archive-featured-visual .news-visual { height: 100%; min-height: 230px; }
  .archive-grid { grid-template-columns: 1fr; }
  .archive-cta-inner { align-items: flex-start; flex-direction: column; gap: 20px; }
  .article-hero-visual { width: calc(100% - 28px); }
}

@media (max-width: 620px) {
  .accessibility-bar-inner { min-height: 48px; justify-content: center; }
  .accessibility-label { display: none; }
  .accessibility-button { min-width: 44px; min-height: 44px; }
  .hero-copy h2 { font-size: 2.1rem; }
  .hero-panel { padding: 20px; }
  .news-section-opening { padding-block: 32px 40px; }
  .section-intro { padding-top: 56px; }
  .principles-grid, .check-grid, .sources-grid { grid-template-columns: 1fr; }
  .transition-step { grid-template-columns: minmax(0, 1fr); gap: 12px; padding-left: 36px; }
  .transition-step::before { top: 20px; bottom: -20px; left: 7px; }
  .transition-step::after { top: 13px; left: 0; }
  .transition-step > .year-badge { padding-top: 0; text-align: left; }
  .transition-card { padding: 18px; }
  .tab-list { grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 4px; }
  .tab-button { min-height: 44px; padding-inline: 6px; font-size: var(--font-size-xs); }
  .tab-panel { padding: 26px 20px; }
  .comparison-table { overflow-x: auto; }
  .comparison-row { min-width: 650px; }
  .news-featured { grid-template-columns: 1fr; grid-template-rows: 180px 1fr; min-height: 390px; }
  .news-grid, .news-layout.featured-hidden .news-grid { grid-template-columns: 1fr; overflow: visible; }
  .news-card { min-width: 0; min-height: 160px; grid-template-columns: 110px minmax(0, 1fr); grid-template-rows: 1fr; }
  .news-card h3 { font-size: 1rem; }
  .footer-grid { grid-template-columns: 1fr 1fr; }
  .footer-brand, .footer-grid > div:last-child { grid-column: 1 / -1; }
  .footer-bottom { flex-direction: column; }
  .page-hero { padding-block: 24px 30px; }
  .page-hero h1 { font-size: 2rem; }
  .archive-section { padding-top: 36px; }
  .breadcrumb { margin-bottom: 20px; }
  .archive-heading { margin-bottom: 18px; }
  .news-search label { margin-bottom: 8px; }
  .search-control { grid-template-columns: 1fr; gap: 10px; overflow: visible; border: 0; border-radius: 0; background: transparent; box-shadow: none; }
  .search-control:focus-within { border-color: transparent; box-shadow: none; }
  .search-field { min-height: 48px; grid-template-columns: 42px minmax(0, 1fr); border: 1px solid var(--app-border); border-radius: 11px; background: var(--app-surface); box-shadow: 0 8px 24px rgba(15,53,100,.06); }
  .search-field:focus-within { border-color: rgba(var(--app-primary-rgb), .55); box-shadow: 0 0 0 4px rgba(var(--app-primary-rgb), .1); }
  .search-control input[type="search"] { height: 46px; }
  .search-control input[type="submit"] { min-height: 48px; border-radius: 10px; }
  .archive-toolbar { align-items: flex-start; flex-direction: column; }
  .archive-featured-card { min-height: 0; grid-template-columns: 1fr; }
  .archive-featured-visual, .archive-featured-visual .news-visual { height: 160px; min-height: 0; }
  .archive-featured-copy { padding: 20px 18px 23px; }
  .archive-featured-copy h3 { font-size: 1.2rem; }
  .archive-grid, .related-grid { grid-template-columns: 1fr; }
  .archive-card { min-height: 142px; grid-template-columns: 112px minmax(0, 1fr); }
  .archive-card-visual { height: 100%; min-height: 142px; }
  .archive-card-copy { padding: 13px; }
  .archive-card h3 { font-size: .92rem; }
  .archive-card .visual-glyph { width: 58px; height: 58px; font-size: 1.4rem; }
  .news-pagination { display: grid; grid-template-columns: 44px minmax(0, 1fr) 44px; gap: 10px; margin-top: 28px; }
  .pagination-directions { display: contents; }
  .pagination-pages, .pagination-first, .pagination-last { display: none; }
  .pagination-previous { grid-column: 1; }
  .pagination-next { grid-column: 3; }
  .pagination-mobile-status { display: flex; grid-column: 2; grid-row: 1; min-height: 44px; align-items: center; justify-content: center; gap: 4px; padding-inline: 10px; border: 1px solid var(--app-border); border-radius: 11px; color: #4a6078; background: var(--app-surface); font-size: var(--font-size-sm); font-weight: 700; }
  .pagination-mobile-status strong { color: var(--ink-blue); }
  .pagination-page, .pagination-direction { min-width: 44px; min-height: 44px; padding-inline: 0; }
  .pagination-direction > span:not([aria-hidden="true"]) { display: none; }
  .article-header { padding-block: 28px 24px; }
  .article-header .breadcrumb { margin-bottom: 19px; }
  .article-header-inner, .article-share-inner, .article-hero-visual, .article-layout, .article-back { width: calc(100% - 32px); }
  .article-header h1 { font-size: 1.75rem; line-height: 1.12; }
  .article-byline { grid-template-columns: 1fr 1fr; gap: 14px; }
  .article-byline > div:first-child { grid-column: 1 / -1; }
  .article-byline > div + div { padding-left: 0; border-left: 0; }
  .article-share-inner { min-height: 0; align-items: stretch; flex-direction: column; gap: 16px; padding-block: 20px; }
  .article-share-actions { display: grid; grid-template-columns: 1fr 1fr; }
  .article-share-actions button { min-height: 44px; }
  .article-hero-visual { height: auto; margin-top: 24px; border-radius: 15px; }
  .article-hero-visual .visual-glyph { width: 64px; height: 64px; border-radius: 18px; font-size: 1.65rem; }
  .article-layout { gap: 28px; padding-block: 36px; }
  .article-section p, .article-section li { font-size: var(--font-size-base); line-height: 1.65; }
  .article-rich-text figure { margin-block: 22px; border-radius: 11px; }
  .related-heading { align-items: flex-start; flex-direction: column; }
  .related-grid .news-card { min-height: 0; grid-template-rows: 160px 1fr; }
}

@media (prefers-reduced-motion: reduce) {
  *, *::before, *::after { scroll-behavior: auto !important; animation-duration: .01ms !important; animation-iteration-count: 1 !important; transition-duration: .01ms !important; }
}