@layer cal-home{.cal-home-hero--tax{background:var(--cal-navy);background-image:none}.cal-home-hero--tax .cal-home-hero__inner{grid-template-columns:minmax(0,1.08fr) minmax(340px,0.92fr);gap:clamp(28px, 4vw, 52px);padding-top:clamp(44px, 5.5vw, 60px);padding-bottom:clamp(44px, 5.5vw, 60px)}.cal-home-hero--tax .cal-hero__copy{max-width:690px}.cal-home-hero--tax .cal-hero-kicker{margin-bottom:14px;color:var(--cal-accent);font-size:.75rem;font-weight:850;letter-spacing:.05em;text-transform:uppercase}.cal-home-hero--tax h1{max-width:700px;margin-top:0;color:var(--cal-surface);font-size:clamp(3.35rem, 4.5vw, 3.75rem);letter-spacing:0;line-height:1.02;text-wrap:balance}.cal-home-hero--tax .cal-lede{max-width:62ch;color:color-mix(in srgb,var(--cal-surface) 78%,var(--cal-navy));font-size:1.05rem;text-wrap:pretty}.cal-home-search{max-width:650px;margin-top:24px}.cal-home-search__label{display:block;margin-bottom:8px;color:var(--cal-surface);font-size:.9rem;font-weight:750}.cal-home-search__row{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:8px}.cal-home-search__input{width:100%;min-width:0;min-height:54px;border:1px solid var(--cal-line);border-radius:var(--cal-radius-md);background:var(--cal-surface);padding:0 16px;color:var(--cal-ink)}.cal-home-search__input::placeholder{color:var(--cal-muted);opacity:1}.cal-home-search__row .cal-button{min-height:54px;white-space:nowrap}.cal-home-hero__configured-links a{display:inline-flex;align-items:center;gap:8px;min-height:38px;margin-top:8px;color:var(--cal-surface);font-size:.86rem;font-weight:750;text-decoration-color:color-mix(in srgb,var(--cal-surface) 50%,transparent);text-underline-offset:3px}.cal-home-hero__configured-links a:hover,.cal-home-hero__configured-links a:focus-visible{color:var(--cal-hero-muted)}.cal-home-hero__configured-links{display:flex;flex-wrap:wrap;gap:8px 20px}.cal-home-index{min-width:0;border:1px solid color-mix(in srgb,var(--cal-surface) 28%,transparent);border-top:2px solid var(--cal-accent);background:var(--cal-surface);color:var(--cal-ink)}.cal-home-index__media{border-bottom:1px solid var(--cal-line);background:var(--cal-tint);padding:18px}.cal-home-index__media img{width:100%;max-height:190px;object-fit:contain}.cal-home-index__head{padding:20px 22px 14px}.cal-home-index__eyebrow,.cal-section-kicker{margin:0 0 8px;color:var(--cal-accent-deep);font-size:.7rem;font-weight:850;letter-spacing:.08em;line-height:1.3;text-transform:uppercase}.cal-home-index h2{margin:0;color:var(--cal-ink);font-size:1.45rem;letter-spacing:0;line-height:1.08;text-wrap:balance}.cal-home-index__list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));column-gap:16px;margin:0;padding:0;list-style:none}.cal-home-index__list li{border-top:1px solid var(--cal-line)}.cal-home-index__list a,.cal-home-index__all{display:grid;grid-template-columns:minmax(0,1fr) auto;grid-template-rows:auto auto;align-items:center;column-gap:8px;row-gap:2px;min-width:0;min-height:68px;padding:10px 12px;color:var(--cal-ink);font-size:.82rem;font-weight:800;text-decoration:none;transition:background-color 160ms ease,color 160ms ease}.cal-home-index__list a span{min-width:0;grid-column:1;grid-row:1;overflow-wrap:anywhere}.cal-home-index__list a small{grid-column:1;grid-row:2}.cal-home-index__list a .cal-icon{grid-column:2;grid-row:1 / span 2}.cal-home-index__list a:hover,.cal-home-index__list a:focus-visible{background:var(--cal-tint);color:var(--cal-accent-deep)}.cal-home-index__list small{color:var(--cal-muted);font-size:.72rem;font-variant-numeric:tabular-nums}.cal-home-index__all{grid-template-columns:minmax(0,1fr) auto;grid-template-rows:auto;border-top:1px solid var(--cal-line);padding:12px 24px;color:var(--cal-accent-deep)}.cal-home-index__all:hover,.cal-home-index__all:focus-visible{background:var(--cal-ink);color:var(--cal-surface)}.cal-home-steps{margin:0;padding:0 22px;list-style-position:inside}.cal-home-steps li{border-top:1px solid var(--cal-line);padding:12px 0;color:var(--cal-accent-deep)}.cal-home-steps li::marker{font-weight:850}.cal-home-steps strong{color:var(--cal-ink);font-size:.9rem}.cal-home-steps p{margin:5px 0 0 1.35rem;color:var(--cal-muted);font-size:.8rem;line-height:1.45}.cal-home-topic-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:10px;border:0;background:#fff0}.cal-home-topic{display:flex;min-width:0;min-height:132px;flex-direction:column;justify-content:space-between;gap:16px;border:1px solid var(--cal-line);border-radius:var(--cal-radius-sm);background:var(--cal-surface);padding:16px;color:var(--cal-ink);text-decoration:none;transition:background-color 160ms ease,color 160ms ease}.cal-home-topic__top,.cal-home-resource__title,.cal-home-resource__action{display:inline-flex;align-items:center;gap:7px}.cal-home-topic__top{justify-content:space-between}.cal-home-topic__icon{display:inline-flex;color:var(--cal-accent-deep)}.cal-home-topic:hover,.cal-home-topic:focus-visible{background:var(--cal-navy);color:var(--cal-surface)}.cal-home-topic__count{color:var(--cal-accent-deep);font-size:.72rem;font-weight:800}.cal-home-topic:hover .cal-home-topic__count,.cal-home-topic:focus-visible .cal-home-topic__count,.cal-home-topic:hover .cal-home-topic__icon,.cal-home-topic:focus-visible .cal-home-topic__icon,.cal-home-topic:hover .cal-home-topic__action,.cal-home-topic:focus-visible .cal-home-topic__action{color:var(--cal-surface)}.cal-home-topic strong{max-width:22ch;color:inherit;font-size:.98rem;line-height:1.25;text-wrap:pretty}.cal-home-topic__action{display:inline-flex;align-items:center;gap:6px;color:var(--cal-accent-deep);font-size:.78rem;font-weight:800}.cal-home-topic__action .cal-icon{transition:transform 160ms ease}.cal-home-topic:hover .cal-home-topic__action .cal-icon,.cal-home-topic:focus-visible .cal-home-topic__action .cal-icon{transform:translateX(3px)}.cal-home-section{padding-top:clamp(32px, 4vw, 44px);padding-bottom:clamp(36px, 4vw, 48px)}.cal-home-main:not(:has(*)){display:none}.cal-home-section.cal-home-section--topics{padding-top:36px;padding-bottom:40px}.cal-home-section.cal-home-section--faq{padding-top:36px;padding-bottom:44px}.cal-home-section+.cal-home-section{border-top:1px solid var(--cal-line)}.cal-home-main{padding-top:24px}.cal-home-main .cal-block--section{margin-bottom:0;background:var(--cal-surface)}.cal-home-main .cal-home-section--tax-dates,.cal-home-main .cal-home-section--guides{background:var(--cal-tint)}.cal-home-main .cal-home-section--public-resources,.cal-home-main .cal-home-section--references{background:var(--cal-surface)}.cal-home-section .cal-section-heading{margin-bottom:24px}.cal-home-section .cal-section-heading h2{margin-top:6px;font-size:clamp(1.75rem, 2.7vw, 2.2rem);letter-spacing:0}.cal-home-section .cal-section-intro{max-width:60ch;margin:12px 0 0;font-size:.94rem}.cal-home-section--calculators .cal-card{min-height:248px;border-top:2px solid var(--cal-line);box-shadow:none}.cal-home-section--calculators .cal-card:hover,.cal-home-section--calculators .cal-card:focus-within{border-top-color:var(--cal-accent);box-shadow:0 10px 24px rgb(21 42 54 / .06);transform:translateY(-2px)}.cal-home-resource-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:10px}.cal-home-resource{display:flex;min-width:0;min-height:180px;flex-direction:column;gap:10px;border:1px solid var(--cal-line);border-radius:var(--cal-radius-sm);background:var(--cal-surface);padding:18px;color:var(--cal-ink);text-decoration:none;transition:background-color 160ms ease,border-color 160ms ease,transform 160ms ease}.cal-home-resource:hover,.cal-home-resource:focus-visible{border-color:var(--cal-accent);background:var(--cal-tint);transform:translateY(-1px)}.cal-home-resource:link,.cal-home-resource:visited{color:var(--cal-ink)}.cal-home-resource strong{font-size:1rem;line-height:1.25}.cal-home-resource>span:not(.cal-home-resource__action){color:var(--cal-muted);font-size:.88rem;line-height:1.55}.cal-home-resource__action{margin-top:auto;color:var(--cal-accent-deep);font-size:.8rem;font-weight:800}.cal-home-resource__title .cal-icon,.cal-home-resource__action .cal-icon{flex:0 0 auto}.cal-home-section--faq .cal-guide-stack{gap:8px}.cal-home-section--faq .cal-guide-stack details{padding:14px 16px}@media (max-width:900px){.cal-home-hero--tax .cal-home-hero__inner{grid-template-columns:1fr}.cal-home-index{max-width:680px}.cal-home-topic-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.cal-home-resource-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (max-width:760px){.cal-home-hero--tax .cal-home-hero__inner{padding-top:48px;padding-bottom:52px}.cal-home-hero--tax h1{font-size:2.5rem;line-height:1.05}.cal-home-search__row{grid-template-columns:1fr}.cal-home-search__row .cal-button{width:100%}.cal-home-index__list{grid-template-columns:1fr}}@media (max-width:560px){.cal-home-index__head,.cal-home-index__list a,.cal-home-index__all{padding-right:18px;padding-left:18px}.cal-home-topic-grid{grid-template-columns:1fr}.cal-home-topic{min-height:126px}.cal-home-resource-grid{grid-template-columns:1fr}.cal-home-resource{min-height:0}}@media (prefers-reduced-motion:reduce){.cal-home-section--calculators .cal-card,.cal-home-index__list a,.cal-home-topic,.cal-home-resource,.cal-home-topic__action .cal-icon{transition:none}.cal-home-section--calculators .cal-card:hover,.cal-home-section--calculators .cal-card:focus-within{transform:none}}}