:root{--ink:#17343d;--deep:#102d36;--teal:#226454;--green:#dbece5;--paper:#f8f8f3;--white:#fff;--line:#dce2dc;--muted:#586a6c;--gold:#b9a778;--serif:Georgia,'Times New Roman',serif;--sans:Inter,-apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:30px}body{margin:0;color:var(--ink);background:var(--paper);font:16px/1.7 var(--sans);-webkit-font-smoothing:antialiased}a{color:inherit;text-underline-offset:4px}button,input,select{font:inherit}button,a,input,select{touch-action:manipulation}button{cursor:pointer}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible{outline:3px solid #a47926;outline-offset:4px}button:disabled{cursor:wait;opacity:.65}img{max-width:100%;height:auto}svg{width:24px;height:24px;flex-shrink:0}h1,h2,h3,h4,p{margin-top:0}h1,h2{font-family:var(--serif);font-weight:400;letter-spacing:-.035em}h1{font-size:clamp(2.3rem,4.4vw,4.2rem);line-height:1.12;margin-bottom:24px}h2{font-size:2rem;line-height:1.2}h3{font-size:1.08rem;line-height:1.45}p{margin-bottom:1.2em}.wrap{width:min(1240px,calc(100% - 72px));margin:auto}.eyebrow{font-size:11px;letter-spacing:.14em;font-weight:700;text-transform:uppercase;color:var(--teal);margin:0 0 15px}.muted{color:var(--muted)}.screen-reader-text{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap}.skip-link{position:fixed;top:-100px;left:12px;padding:12px 18px;background:white;z-index:99999}.skip-link:focus{top:8px}.topline{background:var(--deep);color:#d4e3de;font-size:11px;letter-spacing:.03em}.topline .wrap{display:flex;justify-content:space-between;padding-top:8px;padding-bottom:8px;gap:20px}.topline a{text-decoration:none}.site-header{background:var(--paper);border-bottom:1px solid var(--line)}.header-inner{display:flex;align-items:center;justify-content:space-between;gap:25px;min-height:99px}.brand{display:inline-flex;align-items:center;gap:11px;text-decoration:none;font-size:29px;font-weight:700;letter-spacing:-1.3px;line-height:1}.brand-light{font-weight:400}.brand small{font-size:16px;letter-spacing:-.5px;font-weight:400}.brand-symbol{font:30px/1.4 var(--serif);width:39px;text-align:center;background:var(--ink);color:var(--paper);border-radius:2px}.site-header nav{display:flex;align-items:center;gap:27px;font-size:13px;font-weight:600}.site-header nav a{text-decoration:none;padding:14px 0;white-space:nowrap}.site-header nav a:hover{color:var(--teal)}.site-header nav .nav-calc{display:flex;align-items:center;gap:7px;background:var(--green);border-radius:4px;padding:10px 16px}.nav-calc svg{height:17px;width:17px}.menu-toggle{display:none;border:1px solid var(--line);background:transparent;color:var(--ink);border-radius:4px;padding:8px 12px}
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.section{padding:65px 0}.section-header{display:flex;justify-content:space-between;align-items:flex-end;gap:30px;margin-bottom:28px}.section-header h2{margin-bottom:0;font-size:33px}.section-header a{font-size:12px;font-weight:600;text-decoration:none;white-space:nowrap}.section-header .eyebrow{margin-bottom:9px}.category-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:18px}.category-card{padding:24px;background:var(--white);border:1px solid var(--line);border-radius:5px;text-decoration:none;display:flex;flex-direction:column;min-height:240px;transition:transform .15s,border-color .15s}.category-card:hover{transform:translateY(-4px);border-color:#6d9b87}.category-card .icon-tile{width:42px;height:42px;background:#e8efe7;display:grid;place-items:center;border-radius:4px;margin-bottom:27px;color:var(--teal)}.category-card h3{font:24px/1.2 var(--serif);margin-bottom:11px}.category-card p{font-size:12px;color:var(--muted);line-height:1.75}.category-card .card-foot{margin-top:auto;padding-top:13px;font-size:11px;font-weight:600;display:flex;justify-content:space-between}.feature-section{background:#e8eee6;border-top:1px solid #d9e2d7;border-bottom:1px solid #d9e2d7}.tools-layout{display:grid;grid-template-columns:.8fr 1.7fr;gap:70px;align-items:start}.tools-layout h2{font-size:40px}.tools-layout>div>p{font-size:14px;max-width:330px;color:var(--muted)}.tool-grid{display:grid;grid-template-columns:1fr 1fr;gap:12px}.tool-card{display:flex;gap:16px;padding:21px;background:#fff;border-radius:4px;text-decoration:none;border:1px solid #d8e3d5;align-items:center}.tool-card:hover{border-color:var(--teal)}.tool-card svg{color:var(--teal);width:25px;height:25px}.tool-card strong{display:block;font-size:13px;font-weight:600;margin-bottom:3px}.tool-card small{font-size:10px;color:var(--muted);line-height:1.5;display:block}.tool-card .arrow{margin-left:auto;font-size:18px}.case-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:23px}.case-card{padding:0 0 20px;border-bottom:1px solid var(--line);text-decoration:none}.case-card .case-meta{font-size:11px;color:var(--teal);letter-spacing:.025em;margin:0 0 16px}.case-card h3{font:24px/1.3 var(--serif);letter-spacing:-.02em;margin:0 0 14px}.case-card p{font-size:12px;color:var(--muted)}.case-card .read-more{font-size:11px;font-weight:600}.editorial-line{display:grid;grid-template-columns:1fr 1fr;border-top:1px solid var(--line);gap:70px;padding:35px 0 0;margin-top:50px}.editorial-line h3{font:24px/1.3 var(--serif)}.editorial-line p{font-size:13px;color:var(--muted)}.topic-strip{display:flex;flex-wrap:wrap;gap:9px}.topic-strip a{padding:8px 13px;border:1px solid #c7d2c9;border-radius:3px;text-decoration:none;font-size:11px;background:white}.topic-strip a:hover{background:var(--green)}
.page-heading{padding:27px 0 40px;border-bottom:1px solid var(--line);background:#edf1e9}.page-heading h1{max-width:1000px;margin-top:20px;font-size:clamp(2.1rem,4vw,3.4rem)}.page-heading .eyebrow{margin-top:32px}.page-lead{font-size:17px;color:#4d6262;max-width:900px;line-height:1.7}.breadcrumbs{display:flex;align-items:center;flex-wrap:wrap;gap:8px;font-size:11px;color:var(--muted)}.breadcrumbs a{text-decoration:none}.article-meta{display:flex;flex-wrap:wrap;gap:12px 25px;font-size:11px;color:var(--muted);padding-top:5px}.article-meta span+span:before{content:'•';margin-right:15px}.article-layout{display:grid;grid-template-columns:minmax(0,1fr) 270px;gap:70px;padding-top:46px;padding-bottom:70px}.article-content{min-width:0;font-size:16px;line-height:1.85;overflow-wrap:anywhere}.article-content>h2{margin-top:38px}.article-content>h2:first-child{margin-top:0}.article-content h2{font-size:28px;scroll-margin-top:20px}.article-content h3{font-size:18px;margin-top:30px}.article-content h4{font-size:15px;margin-top:26px}.article-content ul,.article-content ol{padding-left:23px;margin-bottom:25px}.article-content li{padding-left:4px;margin-bottom:9px}.article-content a:not(.button):not(.index-card):not(.tool-card){color:#226454}.article-content code{font-size:.9em;background:#e9eee8;padding:2px 5px}.article-content blockquote{border-left:3px solid #92b39e;padding:12px 22px;margin:25px 0;background:#edf2eb;font-size:15px}.article-content .norm-paragraph{margin-bottom:19px}.article-content dl{display:grid;grid-template-columns:35px 1fr;gap:4px 6px}.article-content dd{margin:0 0 8px}.article-content dt{margin:0}.law-source,.notice{font-size:13px;background:#eaf0e7;border-left:3px solid #83a892;padding:17px 20px;margin-bottom:28px;line-height:1.75}.notice.warning{background:#f6f0df;border-color:#b09a5e}.sources{border-top:1px solid var(--line);margin-top:35px;padding-top:20px;font-size:12px}.sources h2{font:15px var(--sans);font-weight:600;margin-bottom:10px}.sources ul{padding-left:18px}.source-label{font-size:11px;letter-spacing:.05em;font-weight:600;text-transform:uppercase}.crosslinks{background:#edf1e9;padding:24px;margin-top:30px;border-radius:4px}.crosslinks h2{font-size:23px;margin-top:0}.crosslinks ul{margin-bottom:0}.preamble{background:#f0f2ec;padding:17px 20px;margin:20px 0;border:1px solid var(--line);border-radius:3px;font-size:14px}.preamble summary{cursor:pointer;font-weight:600}.preamble>div{margin-top:15px}.article-content table{border-collapse:collapse;width:100%;font-size:14px;line-height:1.75;margin:14px 0 24px;background:white}.article-content th,.article-content td{padding:12px 14px;border:1px solid #d6ded4;text-align:left;vertical-align:top}.article-content th{background:#e4ece1;font-weight:600}.article-content tr:nth-child(even) td{background:#f6f7f1}.table-scroll{overflow-x:auto;max-width:100%;margin:20px 0}.table-scroll table{margin:0;min-width:520px}.table-scroll td:nth-child(1){min-width:55px}.table-scroll td:last-child{min-width:90px}.table-scroll td dl{grid-template-columns:28px 1fr}.article-sidebar{padding-top:2px}.sidebar-box{background:var(--deep);color:white;padding:26px;border-radius:4px}.sidebar-box .eyebrow{color:#afc8b9}.sidebar-box h2{font-size:29px;line-height:1.25;margin-bottom:17px}.sidebar-box p{font-size:12px;color:#c5d6cd}.sidebar-box .button{background:#e3eee1;color:var(--ink);border-color:#e3eee1;font-size:11px;gap:10px}.sidebar-links{margin-top:30px;font-size:12px}.sidebar-links h2{font:16px var(--sans);font-weight:600;margin-bottom:8px}.sidebar-links a{display:block;text-decoration:none;border-bottom:1px solid var(--line);padding:12px 0}.wide-content{padding-top:40px;padding-bottom:65px}.index-intro{max-width:850px;margin-bottom:30px}.index-tools{display:flex;gap:14px;flex-wrap:wrap;align-items:center;margin:22px 0 30px}.index-filter{width:min(520px,100%);border:1px solid #b9c9bc;padding:11px 14px;border-radius:4px;background:white}.index-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:13px;margin-bottom:30px}.index-card{display:block;text-decoration:none;background:white;border:1px solid var(--line);padding:20px;border-radius:4px;line-height:1.5}.index-card:hover{border-color:var(--teal);background:#fcfef8}.index-card strong{display:block;color:var(--ink);font-size:14px}.index-card small{display:block;color:var(--muted);font-size:11px;margin-top:8px}.index-card .eyebrow{display:block;font-size:9px;margin-bottom:8px}.index-list{list-style:none!important;margin:20px 0 35px!important;padding:0!important;columns:2;column-gap:40px}.index-list li{break-inside:avoid;list-style:none;padding:0!important;margin:0!important;border-bottom:1px solid var(--line)}.index-list a{display:block;padding:11px 0;font-size:13px;text-decoration:none;line-height:1.55}.index-list .number{display:inline-block;min-width:69px;font-weight:700;color:var(--ink)}.index-list .repealed{opacity:.6}.index-list .hidden,.index-card.hidden{display:none}.index-section{margin:35px 0 15px}.index-section h2{font-size:27px}.jump-nav{display:flex;gap:7px;flex-wrap:wrap;margin-bottom:30px}.jump-nav a{font-size:11px;border:1px solid var(--line);padding:7px 11px;border-radius:3px;text-decoration:none;background:white}.sources-check{display:flex;align-items:center;gap:12px;background:#edf1e7;padding:17px 20px;font-size:12px;margin:25px 0}.search-results{padding-top:35px;padding-bottom:60px}.search-result{padding:25px 0;border-bottom:1px solid var(--line);max-width:880px}.search-result h2{font-size:27px;margin:7px 0 12px}.search-result h2 a{text-decoration:none}.search-result p{font-size:14px;color:var(--muted)}.pagination{margin-top:30px}.page-numbers{padding:8px 12px;border:1px solid var(--line);text-decoration:none;margin-right:5px}.page-numbers.current{background:var(--teal);color:white}
.calculator{display:grid;grid-template-columns:1fr 1fr;border:1px solid #bccdbf;border-radius:5px;overflow:hidden;background:#fff;margin:25px 0 30px}.calc-form{padding:30px}.calc-fields{display:grid;grid-template-columns:1fr 1fr;gap:18px}.calc-fields label{display:flex;flex-direction:column;gap:7px;font-size:12px;font-weight:600;line-height:1.6}.calc-fields input,.calc-fields select{width:100%;padding:12px;border:1px solid #b8c6ba;border-radius:3px;color:var(--ink);background:#fff;font-size:14px;min-width:0}.calc-fields select{height:49px}.check{display:flex;align-items:flex-start;gap:10px;font-size:12px;line-height:1.65;margin-top:20px}.check input{margin-top:5px;width:16px;height:16px;flex-shrink:0;accent-color:var(--teal)}.calc-confirm{padding-top:18px;border-top:1px solid var(--line);margin-top:20px}.calc-form button{width:100%;margin-top:24px}.calc-privacy{font-size:10px;color:var(--muted);margin:14px 0 0;line-height:1.65}.calc-result{background:#eef3e9;padding:30px;border-left:1px solid #cfddcf;display:flex;flex-direction:column}.result-empty{margin:auto 0;text-align:center;padding:20px 10px}.result-empty svg{width:40px;height:40px;margin-bottom:16px;color:var(--teal)}.result-empty h3{font:26px/1.3 var(--serif);margin-bottom:13px}.result-empty p{font-size:13px;color:var(--muted)}.result-total{font:42px/1.1 var(--serif);letter-spacing:-.03em;display:block;margin:12px 0 23px}.result-label{font-size:11px;text-transform:uppercase;letter-spacing:.12em}.result-lines{margin:0!important;padding:0!important;list-style:none!important;font-size:13px}.result-lines li{display:flex;align-items:baseline;justify-content:space-between;gap:12px;border-bottom:1px solid #cfddcf;padding:10px 0!important;margin:0!important}.result-lines strong{white-space:nowrap}.result-notes{font-size:11px;line-height:1.7;margin:19px 0 0;color:var(--muted)}.result-actions{display:flex;gap:9px;margin-top:23px;flex-wrap:wrap}.result-actions button{border:1px solid #a5b9a8;background:white;padding:8px 13px;border-radius:3px;font-size:11px;color:var(--ink)}.calc-error{font-size:14px;color:#6e2e25}.calculator-heading{background:#e5eee2}
.site-footer{background:var(--deep);color:#d0dcd4;padding-top:46px;font-size:12px}.footer-grid{display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:45px;padding-bottom:40px}.brand.inverse{color:white;font-size:25px;margin-bottom:25px}.brand.inverse .brand-symbol{color:var(--deep);background:#d5e5d4;width:34px;font-size:27px}.site-footer p{font-size:11px;line-height:1.9;color:#adc1b9;margin-bottom:15px}.site-footer h2{font:12px var(--sans);font-weight:600;color:white;margin-bottom:21px;letter-spacing:.02em}.site-footer a:not(.brand){display:block;text-decoration:none;margin-bottom:10px;font-size:11px}.site-footer a:hover{color:white}.footer-bottom{border-top:1px solid #ffffff20;padding:19px 0;display:flex;justify-content:space-between;gap:25px;font-size:10px;color:#9eb7ab}.footer-bottom>div{display:flex;gap:25px}.footer-bottom a{margin:0!important;font-size:10px!important}
@media(min-width:1400px){.hero{padding-top:78px;padding-bottom:65px}}
@media(max-width:1100px){.wrap{width:calc(100% - 48px)}.site-header nav{gap:18px;font-size:12px}.brand{font-size:25px}.hero-grid{gap:38px}.hero-panel{padding:25px}.hero h1{font-size:58px}.category-grid{gap:12px}.category-card{padding:20px}.tools-layout{gap:38px}.article-layout{gap:40px;grid-template-columns:minmax(0,1fr) 230px}.sidebar-box{padding:20px}.calc-fields{grid-template-columns:1fr}.calc-form,.calc-result{padding:23px}.fact{padding:0 16px}.fact strong{font-size:25px}}
@media(max-width:850px){.site-header nav{gap:13px;font-size:11px}.brand{font-size:23px}.brand-symbol{width:32px;font-size:26px}.site-header nav .nav-calc{padding:8px 10px}.hero-grid{grid-template-columns:1fr 1fr;gap:27px}.hero h1{font-size:45px}.hero .hero-intro{font-size:15px}.hero-panel h2{font-size:27px}.kn-search button{padding:11px 13px}.kn-search button span{display:none}.kn-search input{font-size:12px}.facts-grid{grid-template-columns:repeat(2,1fr);gap:20px}.fact:nth-child(3){padding-left:0}.fact:nth-child(2){border-right:0}.category-grid{grid-template-columns:repeat(2,1fr)}.category-card{min-height:220px}.tools-layout{grid-template-columns:1fr;gap:25px}.tools-layout>div>p{max-width:650px}.tools-layout h2 br{display:none}.case-grid{gap:17px}.case-card h3{font-size:21px}.article-layout{grid-template-columns:1fr}.article-sidebar{display:none}.index-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.footer-grid{grid-template-columns:1.2fr 1fr;gap:35px}.calc-fields{grid-template-columns:1fr 1fr}.calculator{grid-template-columns:1fr}.calc-result{border-left:0;border-top:1px solid #cfddcf}.result-empty{padding:5px 0}.result-empty h3{font-size:22px}.result-empty svg{display:none}.page-heading h1{font-size:38px}.editorial-line{gap:30px}}
@media(max-width:650px){body{font-size:15px}.wrap{width:calc(100% - 36px)}.topline .wrap{font-size:9px;padding-top:7px;padding-bottom:7px}.topline .wrap>a{display:none}.header-inner{min-height:78px}.brand{font-size:27px}.brand-symbol{font-size:28px;width:35px}.menu-toggle{display:block;font-size:12px}.site-header nav{display:none;position:absolute;top:107px;left:0;right:0;z-index:100;flex-direction:column;align-items:stretch;padding:17px 20px;background:var(--paper);border-bottom:1px solid var(--line);box-shadow:0 12px 20px #0001;font-size:14px;gap:0}.site-header nav.is-open{display:flex}.site-header nav a{padding:13px 4px}.site-header nav .nav-calc{justify-content:center;margin-top:7px;padding:12px}.hero{padding:38px 0 36px}.hero-grid{grid-template-columns:1fr;gap:30px}.hero h1{font-size:49px;line-height:1.08;margin-bottom:20px}.hero .eyebrow{font-size:10px;margin-bottom:20px}.hero .hero-intro{font-size:15px;line-height:1.8;margin-bottom:22px}.kn-search{gap:5px;padding:6px}.kn-search button{padding:11px 13px;font-size:12px}.kn-search input{font-size:12px}.quick-links{font-size:10px;gap:10px}.hero-panel{box-shadow:8px 8px 0 #e6e9df;padding:25px;margin-right:8px}.hero-panel h2{margin-top:17px;font-size:29px}.hero-panel .panel-steps{margin:18px 0 23px}.facts-bar{padding:20px 0}.facts-grid{gap:20px 8px}.fact{padding:0 12px;gap:10px}.fact strong{font-size:24px}.fact span{font-size:10px}.section{padding:40px 0}.section-header{gap:15px;align-items:flex-start;flex-direction:column;margin-bottom:23px}.section-header h2{font-size:30px}.section-header a{font-size:11px}.category-grid{gap:10px}.category-card{padding:19px 16px;min-height:233px}.category-card h3{font-size:22px}.category-card p{font-size:11px}.category-card .icon-tile{margin-bottom:23px;width:35px;height:35px}.category-card .card-foot{font-size:10px}.tools-layout h2{font-size:35px}.tool-grid{grid-template-columns:1fr;gap:9px}.tool-card{padding:17px}.tool-card strong{font-size:13px}.tool-card small{font-size:11px}.case-grid{grid-template-columns:1fr;gap:26px}.case-card h3{font-size:25px}.case-card p{font-size:13px}.case-card .case-meta{margin-bottom:10px}.editorial-line{grid-template-columns:1fr;gap:18px;margin-top:30px;padding-top:30px}.page-heading{padding:21px 0 29px}.page-heading h1{font-size:33px;line-height:1.18;overflow-wrap:anywhere}.page-heading .eyebrow{margin-top:24px}.page-lead{font-size:15px}.breadcrumbs{font-size:10px;gap:6px;line-height:1.6}.article-meta{font-size:10px;gap:6px 14px}.article-meta span+span:before{margin-right:8px}.article-layout,.wide-content{padding-top:28px;padding-bottom:40px}.article-content{font-size:15px;line-height:1.85}.article-content h2{font-size:26px}.article-content h3{font-size:17px}.article-content th,.article-content td{padding:9px;font-size:12px}.law-source,.notice{padding:14px;font-size:12px}.index-grid{grid-template-columns:1fr;gap:10px}.index-card{padding:16px}.index-list{columns:1}.index-list a{font-size:13px}.index-list .number{min-width:61px}.index-tools{margin-bottom:20px}.index-section h2{font-size:24px}.calc-form,.calc-result{padding:20px}.calc-fields{grid-template-columns:1fr;gap:15px}.calc-fields input,.calc-fields select{font-size:16px}.result-total{font-size:38px}.result-lines{font-size:12px}.calculator{margin-top:15px}.footer-grid{grid-template-columns:1fr 1fr;gap:30px 20px}.footer-grid>div:first-child{grid-column:1/-1}.site-footer{padding-top:32px}.footer-bottom{flex-direction:column;gap:12px}.footer-bottom>div{gap:22px}.footer-grid{padding-bottom:25px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important}}
@media print{.topline,.site-header,.site-footer,.article-sidebar,.calc-form,.result-actions,.breadcrumbs,.skip-link{display:none!important}body{background:#fff;color:#000;font-size:11pt}.wrap{width:100%;max-width:none}.page-heading{background:white;padding:0;border:0}h1{font-size:25pt!important}.article-layout,.wide-content{display:block;padding:10px 0}.calculator{display:block;border:0}.calc-result{border:1px solid #aaa;background:#fff}.article-content a{color:#000}.table-scroll{overflow:visible}.table-scroll table{min-width:0}.law-source,.notice{background:#f5f5f5}.preamble>div{display:block}.result-total{font-size:30pt}}

.calc-form fieldset{border:0;margin:0;padding:0;min-width:0}
.hero-grid>div,.category-card{min-width:0}.category-card h3{hyphens:auto;overflow-wrap:anywhere}
@media(max-width:650px){.hero-grid{grid-template-columns:minmax(0,1fr)}.hero h1{font-size:clamp(2.2rem,11.6vw,3.0625rem)}.category-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}
#cookie-law-container{display:flex;align-items:center;gap:16px;text-align:left}
#cookie-law-message{float:none!important;width:auto!important;max-width:none!important;flex:1;text-align:left!important;font:12px/1.6 var(--sans)}
#cookie-law-action{float:none!important;display:flex;gap:8px;flex-shrink:0}
#cookie-law-container .cookie-law-button{margin:0;padding:9px 13px;border:0;border-radius:3px;background:var(--teal);color:white;font:11px/1.4 var(--sans);text-decoration:none;white-space:nowrap}
@media(max-width:650px){#cookie-law-container{flex-direction:column;align-items:stretch;gap:10px}#cookie-law-action{justify-content:flex-end}}
@media print{#cookie-law-container{display:none!important}}