@font-face{font-family:"Plus Jakarta Sans";font-style:normal;font-weight:400 800;font-display:swap;src:url(jakarta-latin.woff2) format("woff2");unicode-range:U+0000-00FF,U+0131,U+0152-0153,U+02BB-02BC,U+02C6,U+02DA,U+02DC,U+0304,U+0308,U+0329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}
/* StatePaychecks — clean white design. Layout: full-width header and footer bands; content in one 1160px column; calculator form + result card side by side. */
:root{
  --bg:#ffffff; --surface:#f6f8fb; --card:#ffffff; --ink:#0b1b2b; --muted:#5b6b7c; --line:#e6eaf0; --line-strong:#d5dce6;
  --accent:#1a56db; --accent-ink:#ffffff; --accent-soft:#eef4ff;
  --net:#0b7a4b; --net-soft:#ecf8f1;
  --fed:#1a56db; --fica:#7c5cd6; --pre:#d69e2e; --state:#e0592a;
  --shadow:0 1px 2px rgba(16,24,40,.04),0 4px 16px rgba(16,24,40,.06);
  --radius:14px;
  --font:"Plus Jakarta Sans",system-ui,-apple-system,"Segoe UI",sans-serif;
  color-scheme:light;
}

*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--bg);color:var(--ink);font:16px/1.65 var(--font);font-variant-numeric:tabular-nums}
.wrap{max-width:1160px;margin:0 auto;padding-inline:20px}
main.wrap{padding-bottom:8px}
a{color:var(--accent);text-underline-offset:3px}
img{max-width:100%}
:focus-visible{outline:3px solid color-mix(in srgb,var(--accent) 35%,transparent);outline-offset:2px;border-radius:6px}
[hidden]{display:none!important}

/* Header: full-width white bar; logo and menu align with the page column */
header.site{position:sticky;top:0;z-index:20;background:rgba(255,255,255,.94);backdrop-filter:saturate(1.4) blur(10px);border-bottom:1px solid var(--line);padding-top:env(safe-area-inset-top,0px)}
header.site .header-inner{display:flex;justify-content:space-between;align-items:center;gap:16px;min-height:64px}
.logo{display:inline-flex;align-items:center;font:800 20px/1 var(--font);letter-spacing:-.02em;color:var(--ink);text-decoration:none;flex-shrink:0}
.logo::before{content:"$";margin-right:9px;display:grid;place-items:center;width:30px;height:30px;border-radius:9px;background:var(--net);color:#fff;font-size:16px}
.logo span{color:var(--net)}
nav.top{display:flex;gap:2px;font-size:14px;font-weight:600}
nav.top a{color:var(--muted);text-decoration:none;padding:8px 12px;border-radius:999px;white-space:nowrap}
nav.top a:hover{color:var(--ink);background:var(--surface)}
nav.top a[aria-current="page"]{color:var(--accent);background:var(--accent-soft)}

/* Headings */
.crumbs{font-size:13px;color:var(--muted);margin-top:28px}
.crumbs a{color:var(--muted);text-decoration:none}
.crumbs a:hover{color:var(--accent)}
h1{font:800 clamp(32px,5vw,48px)/1.08 var(--font);letter-spacing:-.03em;margin:10px 0 12px;text-wrap:balance}
h2{font:800 26px/1.2 var(--font);letter-spacing:-.02em;margin:56px 0 16px;text-wrap:balance}
h3{font:700 18px/1.3 var(--font);margin:28px 0 8px}
.lede{color:var(--muted);font-size:18px;max-width:62ch;margin:0}
.meta{font-size:13px;color:var(--muted);margin-top:14px}
.meta b{display:inline-block;color:var(--ink);font-weight:600;background:var(--surface);border:1px solid var(--line);border-radius:999px;padding:2px 10px;margin:0 2px}

/* Calculator */
.calc{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1.05fr);gap:24px;margin-top:32px;align-items:start}
@media (max-width:860px){.calc{grid-template-columns:1fr}}
.calc form{background:var(--card);border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow);padding:24px;display:grid;gap:18px}
.row{display:grid;grid-template-columns:1fr 1fr;gap:14px}
@media (max-width:440px){.row{grid-template-columns:1fr}}
label{font-size:13px;font-weight:700;display:block;margin-bottom:6px}
.hint{font-weight:500;color:var(--muted)}
input,select{width:100%;font:500 16px var(--font);color:var(--ink);background:var(--card);border:1px solid var(--line-strong);border-radius:10px;padding:11px 12px;transition:border-color .15s,box-shadow .15s}
input:hover,select:hover{border-color:#b9c3d1}
input:focus,select:focus{outline:none;border-color:var(--accent);box-shadow:0 0 0 4px var(--accent-soft)}
.money{position:relative}
.money::before{content:"$";position:absolute;left:12px;top:50%;transform:translateY(-50%);color:var(--muted);font-weight:600}
.money input{padding-left:26px}
fieldset{border:0;padding:0;margin:0;min-width:0}
legend{font-size:13px;font-weight:700;margin-bottom:6px;padding:0}
.seg{display:flex;gap:4px;background:var(--surface);border:1px solid var(--line);border-radius:12px;padding:4px}
.seg input{position:absolute;opacity:0;pointer-events:none;width:1px}
.seg label{flex:1;margin:0;text-align:center;padding:9px;font-weight:700;cursor:pointer;border-radius:9px;color:var(--muted)}
.seg input:checked+label{background:var(--card);color:var(--ink);box-shadow:0 1px 3px rgba(16,24,40,.12)}
.seg input:focus-visible+label{outline:3px solid var(--accent-soft)}

/* Result card */
.stub{background:var(--card);border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow);overflow:hidden}
.stub-head{padding:16px 22px;display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap;font-size:12px;font-weight:700;color:var(--muted);text-transform:uppercase;letter-spacing:.08em;border-bottom:1px solid var(--line)}
.net{padding:20px 22px 8px}
.stub .net:first-of-type{background:var(--net-soft);margin:16px 16px 0;border-radius:12px;padding:18px 20px}
.net small{font-size:12px;font-weight:700;text-transform:uppercase;letter-spacing:.08em;color:var(--net)}
.net .big{font:800 clamp(40px,6vw,56px)/1.05 var(--font);letter-spacing:-.03em;color:var(--net);margin-top:4px}
.net .sub{font-size:14px;color:var(--muted)}
.bar{display:flex;height:10px;border-radius:999px;overflow:hidden;margin:18px 22px 8px;background:var(--surface);gap:2px}
.bar span{display:block;height:100%;transition:width .3s}
@media (prefers-reduced-motion:reduce){.bar span,input,select{transition:none}}
.legend{display:flex;flex-wrap:wrap;gap:6px 16px;font-size:12px;color:var(--muted);padding:0 22px 16px}
.legend i{display:inline-block;width:9px;height:9px;border-radius:999px;margin-right:6px}
.lines{width:100%;border-collapse:collapse;font-size:14px}
.lines th{white-space:nowrap;font-size:12px;font-weight:700;text-transform:uppercase;letter-spacing:.08em;color:var(--muted);text-align:right;padding:10px 22px 8px;background:var(--surface);border-top:1px solid var(--line)}
.lines th:first-child{text-align:left}
.lines td{padding:9px 22px;text-align:right;border-top:1px solid var(--line)}
.lines td:first-child{text-align:left}
.lines tr.total td{font-weight:800;color:var(--net);background:var(--net-soft)}
.sw{display:inline-block;width:8px;height:8px;border-radius:999px;margin-right:9px}
.perf{display:none}

/* Insight cards */
.insights{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px}
@media (max-width:860px){.insights{grid-template-columns:1fr}}
.ins{background:var(--card);border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow);padding:20px;min-width:0}
.ins .k{font-size:12px;font-weight:700;text-transform:uppercase;letter-spacing:.08em;color:var(--muted)}
.ins .v{font:800 28px/1.2 var(--font);letter-spacing:-.02em;margin:8px 0;color:var(--ink)}
.ins p{margin:0;font-size:14px;color:var(--muted)}

.ad{background:var(--surface);border-radius:12px;min-height:100px;margin-top:40px;overflow:hidden}
.partner{margin-top:40px;background:var(--accent-soft);border:1px solid #d7e4ff;border-radius:var(--radius);padding:20px 22px;display:flex;justify-content:space-between;align-items:center;gap:16px;flex-wrap:wrap}
.partner p{margin:0;max-width:60ch}
.partner small{display:block;color:var(--muted);font-size:12px;margin-top:4px}
.btn{background:var(--accent);color:var(--accent-ink);text-decoration:none;font-weight:700;padding:11px 18px;border-radius:10px;white-space:nowrap;display:inline-block}
.btn:hover{background:#1747b8}

/* Reading content */
.prose{max-width:72ch}
.prose ol,.prose ul{padding-left:22px}
.prose li{margin:6px 0}
.tablebox{overflow-x:auto;max-width:100%;border:1px solid var(--line);border-radius:var(--radius)}
.data{width:100%;border-collapse:collapse;font-size:14px}
.data th,.data td{padding:11px 14px;border-bottom:1px solid var(--line);text-align:right;white-space:nowrap}
.data tbody tr:last-child td{border-bottom:0}
.data tbody tr:nth-child(even) td{background:#fbfcfe}
.data th:first-child,.data td:first-child{text-align:left}
.data th{font-size:12px;text-transform:uppercase;letter-spacing:.06em;color:var(--muted);font-weight:700;background:var(--surface)}
.data td a{font-weight:600;text-decoration:none}
.note{font-size:14px;color:var(--muted)}
details{border:1px solid var(--line);border-radius:12px;padding:14px 18px;margin:10px 0;max-width:72ch;background:var(--card)}
details[open]{box-shadow:var(--shadow)}
summary{font-weight:700;cursor:pointer;list-style:none;display:flex;justify-content:space-between;gap:16px}
summary::-webkit-details-marker{display:none}
summary::after{content:"+";color:var(--accent);font-weight:800;font-size:20px;line-height:1}
details[open] summary::after{content:"−"}
details p{margin:10px 0 0;color:var(--muted)}

/* State and link grids */
.states{display:grid;grid-template-columns:repeat(auto-fill,minmax(170px,1fr));gap:10px;font-size:14px}
.states a,.states span{display:block;padding:12px 14px;background:var(--card);border:1px solid var(--line);border-radius:12px;text-decoration:none;color:var(--ink);font-weight:700;transition:border-color .15s,box-shadow .15s,transform .15s}
.states a:hover{border-color:var(--accent);box-shadow:var(--shadow);transform:translateY(-1px)}
.states span{color:var(--muted);background:var(--surface);font-weight:600}
.states em{font-style:normal;color:var(--muted);font-size:12px;font-weight:500;display:block;margin-top:2px}
.states a em{color:var(--muted)}

/* Footer: full-width light band with link columns */
footer.site{margin-top:80px;background:var(--surface);border-top:1px solid var(--line);font-size:14px;color:var(--muted)}
.foot-grid{display:grid;grid-template-columns:minmax(0,1.4fr) repeat(3,minmax(0,1fr));gap:32px;padding-block:44px 32px}
@media (max-width:860px){.foot-grid{grid-template-columns:1fr 1fr}.foot-brand{grid-column:1/-1}}
@media (max-width:440px){.foot-grid{grid-template-columns:1fr}}
.foot-brand p{margin:14px 0 0;max-width:40ch;line-height:1.6}
.foot-col{display:flex;flex-direction:column;gap:9px}
.foot-col .foot-h{margin:0 0 4px;font-size:12px;font-weight:800;letter-spacing:.08em;text-transform:uppercase;color:var(--ink)}
.foot-col a{color:var(--muted);text-decoration:none;font-weight:500}
.foot-col a:hover{color:var(--accent)}
.foot-bottom{display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap;padding-block:18px 28px;border-top:1px solid var(--line);font-size:13px}

.glossary{margin:0;display:grid;gap:0}
.glossary div{padding:14px 0;border-bottom:1px solid var(--line);display:grid;grid-template-columns:minmax(0,11rem) minmax(0,1fr);gap:4px 20px}
.glossary dt{font-weight:800}
.glossary dd{margin:0}
.glossary dd span{display:block;font-weight:700}
@media (max-width:560px){.glossary div{grid-template-columns:1fr}}

/* Sticky take-home bar on phones */
.mobile-net{display:none}
@media (max-width:860px){
  .mobile-net{display:flex;justify-content:space-between;align-items:center;gap:12px;position:fixed;left:0;right:0;bottom:0;z-index:30;
    padding:12px 18px calc(12px + env(safe-area-inset-bottom,0px));background:rgba(255,255,255,.96);backdrop-filter:blur(8px);border-top:1px solid var(--line);
    box-shadow:0 -6px 20px rgba(16,24,40,.08);color:var(--ink);text-decoration:none;font-size:14px;font-weight:600;transition:transform .2s}
  .mobile-net b{font:800 22px var(--font);color:var(--net)}
  .mobile-net.hide{transform:translateY(110%)}
  body{padding-bottom:72px}
}
@media (prefers-reduced-motion:reduce){.mobile-net{transition:none}}

/* Time card rows */
.tc-head,.tc-row{display:grid;grid-template-columns:3rem minmax(0,1fr) minmax(0,1fr) 5.5rem;gap:8px;align-items:center}
.tc-head{white-space:nowrap;align-items:end;font-size:12px;font-weight:700;color:var(--muted);text-transform:uppercase;letter-spacing:.06em}
.tc-row span{font-weight:700;font-size:14px}
.tc-row input{padding:8px;font-size:16px;min-height:44px}
@media (max-width:520px){
  .tc-head{grid-template-columns:minmax(0,1fr) minmax(0,1fr) 4.5rem}
  .tc-head span:first-child{display:none}
  .tc-row{grid-template-columns:minmax(0,1fr) minmax(0,1fr) 4.5rem;gap:4px 8px}
  .tc-row span{grid-column:1/-1;font-size:13px;color:var(--muted);margin-top:4px}
  .tc-row input{padding:8px 6px;font-size:16px}
  .tc-row input[type=time]::-webkit-calendar-picker-indicator{display:none}
}
.check{display:flex;align-items:center;gap:8px;font-weight:600}
.check input{width:auto;accent-color:var(--accent)}

/* Phones: header scrolls away; menu becomes one swipeable row under the logo */
@media (max-width:760px){
  header.site{position:static}
  header.site .header-inner{flex-wrap:wrap;gap:6px;padding-block:12px;min-height:0}
  nav.top{width:calc(100% + 40px);margin-inline:-20px;padding-inline:14px;overflow-x:auto;scrollbar-width:none}
  nav.top::-webkit-scrollbar{display:none}
  nav.top a{background:var(--surface)}
  nav.top a + a{margin-left:4px}
}
main.wrap > h1:first-child,main.wrap > .prose:first-child > h1:first-child{margin-top:40px}

/* Wide tables: the first column (state, grade, period) stays put while the rest scrolls sideways */
.tablebox .data th:first-child,.tablebox .data td:first-child{position:sticky;left:0;z-index:1;box-shadow:1px 0 0 var(--line)}
.tablebox .data td:first-child{background:var(--card)}
.tablebox .data tbody tr:nth-child(even) td:first-child{background:#fbfcfe}
.lines td:first-child{display:flex;align-items:baseline;gap:0}
.lines td:first-child .sw{flex:none;transform:translateY(-1px)}
.foot-col{gap:0}.foot-col a{padding-block:10px}

/* Phones: bigger tap targets, shorter header labels, less text above the calculator */
@media (max-width:760px){
  nav.top{gap:4px;font-size:13px;padding-inline:12px}
  nav.top a{min-height:44px;display:inline-flex;align-items:center;padding:8px 8px;flex:1 0 auto;justify-content:center}
  nav.top a + a{margin-left:0}
  .nav-long{display:none}
  .seg label{min-height:44px;display:flex;align-items:center;justify-content:center}
  summary{padding-block:8px;margin-block:-8px;min-height:44px;align-items:center}
  .crumbs a{display:inline-block;padding-block:12px;margin-block:-12px}
  .lede{font-size:16px}
  .meta{font-size:12px;margin-top:10px}
  .meta b{padding:1px 8px}
  .calc{margin-top:20px}
}
@media (max-width:480px){
  .per-year th:nth-child(3),.per-year td:nth-child(3){display:none}
  .lines th,.lines td{padding-inline:16px}
}
@media (max-width:370px){
  nav.top{mask-image:linear-gradient(90deg,#000 88%,transparent)}
}