.disclaimer-banner[data-astro-cid-wqndudyl]{background:linear-gradient(135deg,#ef444426,#f59e0b26);border:2px solid #ef4444;border-radius:var(--radius-md);padding:2rem;margin:2rem 0;text-align:center}.disclaimer-banner[data-astro-cid-wqndudyl] h3[data-astro-cid-wqndudyl]{color:#ef4444;margin-top:0;font-size:1.3rem}.disclaimer-banner[data-astro-cid-wqndudyl] p[data-astro-cid-wqndudyl]{margin:.75rem 0;line-height:1.7}.tax-concepts-grid[data-astro-cid-wqndudyl]{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:1.5rem;margin:2rem 0}.concept-card[data-astro-cid-wqndudyl]{background:var(--bg-card);border:1px solid var(--border-color);border-radius:var(--radius-md);padding:1.75rem;transition:all .3s ease}.concept-card[data-astro-cid-wqndudyl]:hover{transform:translateY(-3px);box-shadow:var(--shadow-lg)}.concept-card[data-astro-cid-wqndudyl].taxable{border-left:4px solid #ef4444}.concept-card[data-astro-cid-wqndudyl].non-taxable{border-left:4px solid #22c55e}.concept-card[data-astro-cid-wqndudyl].maybe-taxable{border-left:4px solid #f59e0b}.concept-card[data-astro-cid-wqndudyl] h4[data-astro-cid-wqndudyl]{margin:0 0 .75rem;color:var(--text-primary);font-size:1.15rem;display:flex;align-items:center;gap:.5rem}.status-badge[data-astro-cid-wqndudyl]{display:inline-block;padding:.2rem .6rem;border-radius:var(--radius-sm);font-size:.7rem;font-weight:600;text-transform:uppercase}.status-badge[data-astro-cid-wqndudyl].taxable{background:#ef444426;color:#ef4444}.status-badge[data-astro-cid-wqndudyl].non-taxable{background:#22c55e26;color:#22c55e}.status-badge[data-astro-cid-wqndudyl].varies{background:#f59e0b26;color:#f59e0b}.jurisdiction-grid[data-astro-cid-wqndudyl]{display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:1.5rem;margin:2rem 0}.jurisdiction-card[data-astro-cid-wqndudyl]{background:var(--bg-card);border:1px solid var(--border-color);border-radius:var(--radius-md);padding:1.5rem}.jurisdiction-card[data-astro-cid-wqndudyl] h4[data-astro-cid-wqndudyl]{margin:0 0 1rem;display:flex;align-items:center;gap:.5rem}.jurisdiction-card[data-astro-cid-wqndudyl] .flag[data-astro-cid-wqndudyl]{font-size:1.5rem}.record-checklist[data-astro-cid-wqndudyl]{display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:1.5rem;margin:2rem 0}.checklist-card[data-astro-cid-wqndudyl]{background:var(--bg-card);border:1px solid var(--border-color);border-radius:var(--radius-md);padding:1.5rem}.checklist-card[data-astro-cid-wqndudyl] h4[data-astro-cid-wqndudyl]{margin:0 0 1rem;color:var(--accent-color)}.checklist-card[data-astro-cid-wqndudyl] ul[data-astro-cid-wqndudyl]{margin:0;padding-left:1.25rem}.checklist-card[data-astro-cid-wqndudyl] li[data-astro-cid-wqndudyl]{margin-bottom:.5rem;line-height:1.5}.cost-basis-table[data-astro-cid-wqndudyl]{width:100%;border-collapse:collapse;margin:1.5rem 0;font-size:.95rem}.cost-basis-table[data-astro-cid-wqndudyl] th[data-astro-cid-wqndudyl],.cost-basis-table[data-astro-cid-wqndudyl] td[data-astro-cid-wqndudyl]{padding:1rem;text-align:left;border-bottom:1px solid var(--border-color)}.cost-basis-table[data-astro-cid-wqndudyl] th[data-astro-cid-wqndudyl]{background:var(--bg-card);font-weight:600;color:var(--text-primary)}.cost-basis-table[data-astro-cid-wqndudyl] tr[data-astro-cid-wqndudyl]:hover{background:rgba(var(--accent-rgb),.05)}.example-box[data-astro-cid-wqndudyl]{background:var(--bg-card);border:1px solid var(--border-color);border-radius:var(--radius-md);padding:1.5rem;margin:1.5rem 0}.example-box[data-astro-cid-wqndudyl] h4[data-astro-cid-wqndudyl]{margin:0 0 1rem;color:var(--accent-color)}.calculation[data-astro-cid-wqndudyl]{background:rgba(var(--accent-rgb),.1);border-radius:var(--radius-sm);padding:1rem;font-family:monospace;margin:1rem 0}.warning-box[data-astro-cid-wqndudyl]{background:#ef44441a;border:1px solid rgba(239,68,68,.3);border-radius:var(--radius-md);padding:1.5rem;margin:1.5rem 0}.warning-box[data-astro-cid-wqndudyl] h4[data-astro-cid-wqndudyl]{color:#ef4444;margin:0 0 .75rem}.info-box[data-astro-cid-wqndudyl]{background:rgba(var(--accent-rgb),.1);border:1px solid rgba(var(--accent-rgb),.3);border-radius:var(--radius-md);padding:1.5rem;margin:1.5rem 0}.info-box[data-astro-cid-wqndudyl] h4[data-astro-cid-wqndudyl]{color:var(--accent-color);margin:0 0 .75rem}.pro-con-grid[data-astro-cid-wqndudyl]{display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:1.5rem;margin:2rem 0}.pro-card[data-astro-cid-wqndudyl],.con-card[data-astro-cid-wqndudyl]{background:var(--bg-card);border:1px solid var(--border-color);border-radius:var(--radius-md);padding:1.5rem}.pro-card[data-astro-cid-wqndudyl]{border-left:4px solid #22c55e}.con-card[data-astro-cid-wqndudyl]{border-left:4px solid #ef4444}.action-steps[data-astro-cid-wqndudyl]{background:var(--bg-card);border:1px solid var(--border-color);border-radius:var(--radius-md);padding:2rem;margin:2rem 0}.action-steps[data-astro-cid-wqndudyl] h3[data-astro-cid-wqndudyl]{margin-top:0;color:var(--accent-color)}.action-steps[data-astro-cid-wqndudyl] ol[data-astro-cid-wqndudyl]{margin:0;padding-left:1.5rem}.action-steps[data-astro-cid-wqndudyl] li[data-astro-cid-wqndudyl]{margin-bottom:1rem;line-height:1.6}.tools-related[data-astro-cid-wqndudyl]{display:grid;grid-template-columns:repeat(auto-fit,minmax(250px,1fr));gap:1rem;margin:2rem 0}.tool-link-card[data-astro-cid-wqndudyl]{background:var(--bg-card);border:1px solid var(--border-color);border-radius:var(--radius-md);padding:1.25rem;text-decoration:none;color:inherit;transition:all .2s ease;display:flex;align-items:center;gap:1rem}.tool-link-card[data-astro-cid-wqndudyl]:hover{transform:translateY(-2px);box-shadow:var(--shadow-md);border-color:var(--accent-color)}.tool-link-card[data-astro-cid-wqndudyl] .icon[data-astro-cid-wqndudyl]{font-size:1.5rem}.tool-link-card[data-astro-cid-wqndudyl] h4[data-astro-cid-wqndudyl]{margin:0;font-size:1rem}.tool-link-card[data-astro-cid-wqndudyl] p[data-astro-cid-wqndudyl]{margin:.25rem 0 0;font-size:.85rem;color:var(--text-secondary)}