[hidden]{display:none!important}
*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-padding-top:16px}
body{margin:0;min-height:100vh;display:flex;flex-direction:column}
main{flex:1 0 auto}
img{max-width:100%;height:auto;display:block}
.lane{width:100%;max-width:1100px;margin:0 auto;padding:0 24px}
.read{max-width:68ch}
.lane.read{max-width:1100px}
.lane.read>*{max-width:68ch}
.lane.read>.route-list,.lane.read>.ledger-wrap{max-width:none}
.skip{position:absolute;left:-9999px;top:8px;z-index:30;padding:10px 16px}
.skip:focus{left:16px}
.masthead{position:relative;z-index:20}
.masthead-row{display:flex;align-items:center;justify-content:space-between;gap:24px;min-height:78px}
.brandlink{display:inline-flex;align-items:center;flex:0 0 auto;padding:6px 0}
.brandlink img{height:54px;width:auto}
.topnav{display:flex;align-items:center;margin-left:auto}
.ring-top{display:inline-flex;align-items:center;gap:.3em;flex:0 0 auto;min-height:44px;padding:8px 16px;white-space:nowrap}
.ring-foot{margin:16px 0 0}
.ring-lead{margin:6px 0 10px}
.ring-or{margin:0 0 18px}
.ring-next{margin:16px 0 0}
.topnav>ul{display:flex;gap:6px;list-style:none;margin:0;padding:0;align-items:center}
.topnav a,.topnav .opener{display:inline-flex;align-items:center;min-height:44px;padding:8px 12px}
.has-sub{position:relative}
.sub{position:absolute;right:0;top:100%;min-width:250px;padding-top:6px;display:none}
.sub ul{list-style:none;margin:0;padding:8px}
.sub a{display:flex;width:100%}
.has-sub:hover .sub,.has-sub:focus-within .sub,.has-sub[data-show] .sub{display:block}
.has-sub[data-hush] .sub{display:none}
.menu-toggle{display:none;min-height:44px;padding:8px 16px}
.band{padding:44px 0 52px;text-align:center}
.band h1{margin:0 auto;max-width:30ch}
.band .sub-line{margin:18px auto 0;max-width:60ch}
.band-facts{margin:14px auto 0}
.here-line .act{margin:0}
.headband{padding:6px 0 40px}
.headband .crumbs{padding-top:16px}
.crumbs ol{list-style:none;margin:0;padding:0;display:flex;flex-wrap:wrap;gap:6px}
.crumbs li+li::before{content:"\203A";margin-right:6px}
.headband .pagehead{padding-top:18px}
.facts-row{margin-top:0}
.pagehead h1{margin:0}
.pagehead .sub-line{margin:14px 0 0;max-width:62ch}
.section{padding:56px 0 0}
.section:last-of-type{padding-bottom:64px}
.section h2{margin:0 0 14px}
.section>.lane>p:last-child{margin-bottom:0}
.here-line{margin:0 0 18px;min-height:0}
.here-line[hidden]{display:none}
.picker-wrap{position:relative;z-index:2}
.picker{margin-top:-36px;padding:30px 32px 22px}
.picker h2{margin:0 0 12px}
.state-index{list-style:none;margin:0;padding:0;columns:4;column-gap:28px}
.state-index li{break-inside:avoid}
.state-index a{display:flex;align-items:center;min-height:44px;padding:4px 0}
.facts{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:16px;margin:24px 0 0;padding:0}
.facts div{padding:16px 18px;margin:0}
.pagehead .facts{grid-template-columns:repeat(2,minmax(0,1fr));max-width:680px}
.headband+.lane>.facts{margin-top:28px}
.headband .sub-line{max-width:none}
.facts dt{margin:0 0 6px}
.facts dd{margin:0}
.ledger-wrap{margin:24px 0 0;width:100%;overflow-x:auto}
.ledger-wrap.free{overflow:visible}
.here-line{display:flex;flex-wrap:wrap;align-items:center;gap:8px 14px}
.ledger{width:100%;border-collapse:collapse}
.ledger th,.ledger td{padding:12px 12px;text-align:left;vertical-align:top}
.ledger thead th{position:sticky;top:0;z-index:2}
.ledger .num{text-align:right;white-space:nowrap}
.ledger .place-row th{text-align:left;padding:18px 12px 10px}
.ledger .agency-note{display:block;margin-top:2px}
.ledger .who-line{display:block}
.ledger .who-line+.who-line{margin-top:4px}
.quiet-line{margin:18px 0 0}
.factor-table{max-width:420px;margin:18px 0 0;border-collapse:collapse;width:100%}
.factor-table th,.factor-table td{padding:8px 10px;text-align:left}
.factor-table td.num{text-align:right}
.key-line{margin:10px 0 0}
.filter{display:flex;align-items:center;gap:12px;flex-wrap:wrap;margin:22px 0 0}
.filter select{min-height:48px;min-width:240px}
.count-line{margin:12px 0 0}
.two-up{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:40px;align-items:start}
.photo{margin:28px 0 0}
.tool{max-width:760px;margin:28px 0 0;padding:28px}
.tool .step-of{margin:0 0 8px}
.tool label.q{display:block;margin:0 0 12px}
.tool select,.tool input[type=text],.tool input[type=number]{width:100%;min-height:50px;padding:10px 14px}
.tool .row-actions{display:flex;gap:12px;align-items:center;margin:16px 0 0;flex-wrap:wrap}
.tool .back{min-height:44px;padding:8px 14px}
.answer{margin:24px 0 0}
.answer[hidden]{display:none}
.answer .big{margin:0 0 8px}
.answer table{width:100%;border-collapse:collapse;margin:16px 0 0}
.answer th,.answer td{padding:9px 10px;text-align:left}
.answer td.num{text-align:right}
.calc-grid{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:18px}
.calc-grid label{display:flex;align-items:flex-end;min-height:40px;margin:0 0 6px}
.more{margin:16px 0 0}
.more summary{min-height:44px;display:inline-flex;align-items:center;cursor:pointer}
.ask{max-width:none;margin:28px 0 0;padding:32px}
.ask-fields{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 24px;max-width:860px}
.ask>p{max-width:68ch}
.ask .field{margin:0 0 16px}
.ask label{display:block;margin:0 0 6px}
.ask input,.ask select{width:100%;min-height:48px;padding:10px 14px}
.ask .trap{position:absolute;left:-10000px;width:1px;height:1px;overflow:hidden}
.ask .consent{margin:14px 0 0}
.act{display:inline-flex;align-items:center;justify-content:center;min-height:48px;padding:12px 22px}
.plain-list{margin:0;padding:0 0 0 20px}
.plain-list li{margin:0 0 10px}
.route-list{list-style:none;margin:0;padding:0}
.route-list li{padding:16px 0}
.colophon{padding:44px 0 36px;margin-top:0}
.colophon-grid{display:grid;grid-template-columns:1.2fr 1fr 1fr;gap:32px}
.colophon ul{list-style:none;margin:0;padding:0}
.colophon li{margin:0 0 8px}
.colophon .fine{margin:28px 0 0;padding-top:18px}
@media (max-width:1080px){
 .menu-toggle{display:inline-flex;align-items:center;order:2}
 .ring-top{margin-left:auto;order:1}
 .topnav{position:absolute;left:0;right:0;top:100%;display:none}
 .masthead[data-open] .topnav{display:block}
 .topnav>ul{flex-direction:column;align-items:stretch;gap:0;padding:8px 24px 16px}
 .topnav a,.topnav .opener{width:100%;min-height:48px}
 .sub{position:static;display:block;padding:0 0 0 14px;min-width:0}
 .has-sub[data-hush] .sub{display:block}
 .sub ul{padding:0}
 .opener{pointer-events:none}
}
@media (max-width:900px){
 .state-index{columns:3}
 .facts{grid-template-columns:repeat(2,minmax(0,1fr))}
 .two-up{grid-template-columns:minmax(0,1fr);gap:24px}
 .colophon-grid{grid-template-columns:minmax(0,1fr) minmax(0,1fr)}
}
@media (max-width:1040px){
 .ledger.wide thead{position:absolute;left:-9999px}
 .ledger.wide,.ledger.wide tbody,.ledger.wide tr,.ledger.wide td{display:block;width:100%}
 .ledger.wide tr{padding:12px 0}
 .ledger.wide td{padding:4px 0;display:grid;grid-template-columns:200px minmax(0,1fr);gap:10px;text-align:left}
 .ledger.wide td.num{text-align:left;white-space:normal}
 .ledger.wide td::before{content:attr(data-label)}
 .ledger.wide td.lead-cell{display:block}
 .ledger.wide td.lead-cell::before{content:none}
 .ledger.wide td.nil{display:none}
 .ledger.wide .place-row,.ledger.wide .place-row th{display:block;width:100%;padding:16px 0 4px}
}
@media (max-width:720px){
 .ledger thead{position:absolute;left:-9999px}
 .ledger,.ledger tbody,.ledger tr,.ledger td{display:block;width:100%}
 .ledger tr{padding:12px 0}
 .ledger td{padding:4px 0;display:grid;grid-template-columns:34% minmax(0,1fr);gap:10px;text-align:left}
 .ledger td.num{text-align:left;white-space:normal}
 .ledger td::before{content:attr(data-label)}
 .ledger td.lead-cell{display:block}
 .ledger td.nil{display:none}
 .ledger .place-row,.ledger .place-row th{display:block;width:100%;padding:16px 0 4px}
 .ledger td.lead-cell::before{content:none}
 .calc-grid{grid-template-columns:minmax(0,1fr)}
 .ask-fields{grid-template-columns:minmax(0,1fr)}
}
@media (max-width:560px){
 .lane{padding:0 18px}
 .masthead-row{min-height:66px;gap:10px}
 .ring-top{padding:8px 12px}
 .brandlink img{height:46px}
 .band{padding:24px 0 32px}
 .picker{padding:22px 18px 14px;margin-top:-30px}
 .headband{padding-bottom:26px}
 .state-index{columns:2;column-gap:20px}
 .section{padding:44px 0 0}
 .tool,.ask{padding:20px 16px}
 .facts,.pagehead .facts,.headband+.lane>.facts{grid-template-columns:repeat(2,minmax(0,1fr));gap:8px}
 .facts div{padding:12px 14px}
 .facts dd{overflow-wrap:anywhere}
 .colophon{padding:30px 0 22px}
 .colophon-grid{grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:18px 20px}
 .colophon-grid>div:first-child{grid-column:1/-1}
 .colophon li{margin:0}
 .colophon li a{display:inline-block;padding:6px 0}
 .colophon .fine{margin-top:16px;padding-top:14px}
}
@media (max-width:380px){
 .ring-word{display:none}
 .masthead-row{gap:8px}
 .brandlink img{height:40px}
 .ring-top{padding:8px 10px}
 .menu-toggle{padding:8px 12px}
}
@media print{
 .masthead,.colophon,.filter,.quiet-line,.skip,.no-print{display:none!important}
 .ledger thead th{position:static}
 .ledger a.src::after{content:" (" attr(href) ")";font-size:9pt;word-break:break-all}
 .ledger tr[hidden]{display:none}
 body{font-size:10pt}
}
.copy-block table{width:100%;border-collapse:collapse;margin:16px 0}
.copy-block th,.copy-block td{padding:9px 10px;text-align:left;vertical-align:top}
.lane.read>.copy-html,.copy-block .lane.read>div{max-width:68ch}
@media (max-width:720px){.copy-block table{display:block;overflow-x:auto}}
.sr{position:absolute;width:1px;height:1px;overflow:hidden;clip-path:inset(50%);white-space:nowrap}
.state-index{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));column-gap:28px;columns:auto}
.state-index a{justify-content:space-between}
.route-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:40px 56px;align-items:start}
.route-card h2{margin:0 0 12px}
@media (max-width:900px){.state-index{grid-template-columns:repeat(3,minmax(0,1fr))}.route-grid{grid-template-columns:minmax(0,1fr);gap:40px}}
@media (max-width:560px){.state-index{grid-template-columns:repeat(2,minmax(0,1fr));column-gap:18px}.state-index a{flex-direction:column;align-items:flex-start;justify-content:center;gap:0}.state-index a{min-height:54px;padding:6px 0}.state-index .count-note{margin:0;padding:0}}
.tool.wide-tool{max-width:none}
@media (max-width:560px){.filter select{min-width:0;width:100%}.ledger .place-row a.back-up{display:inline-block;margin:4px 12px 0 0}}
.ledger .also-row td{padding:10px 12px 16px}
@media (max-width:1040px){.ledger.wide .also-row td{display:block}.ledger.wide .also-row td::before{content:none}}
@media (max-width:720px){.ledger .also-row td{display:block}.ledger .also-row td::before{content:none}}
@media (max-width:720px){.ledger.wide td{grid-template-columns:34% minmax(0,1fr)}.ledger td{overflow-wrap:anywhere}}
@media (max-width:1040px){.ledger.wide td.part-cell{display:block}.ledger.wide td.part-cell::before{content:none}}
.legal-text .facts{margin-bottom:24px}
.disclose{margin:0 0 20px;padding:14px 18px}
.ledger .kind{display:block;font-weight:700}
.ledger .term{display:block;font-size:15px;line-height:1.45}
.ledger .only-note,.ledger .needs-note{display:block;font-size:14px;line-height:1.4;margin-top:4px}
.terms-fold{margin:8px 0 0;max-width:68ch}
.terms-fold summary{cursor:pointer;font-weight:600}
.terms-fold p{margin:8px 0 0}
.ledger .cell-list{margin:0;padding-left:18px}
.ledger .cell-list li{margin:0 0 4px;line-height:1.45}
.terms-fold dl.words{margin:12px 0 0;display:grid;gap:8px}
.terms-fold dl.words div{display:grid;grid-template-columns:210px minmax(0,1fr);gap:16px}
.terms-fold dl.words dt{font-weight:600;margin:0}
.terms-fold dl.words dd{margin:0}
@media (max-width:560px){.terms-fold dl.words div{grid-template-columns:minmax(0,1fr);gap:2px}}
.near-states{margin-top:16px}
.count-wrap{display:flex;flex-wrap:wrap;align-items:baseline;gap:4px 16px}
.count-wrap .count-line{margin-bottom:0}
@media (max-width:560px){
 .facts div{padding:10px 12px}
 .facts dt{margin:0 0 2px}
 .ledger .place-row,.ledger .place-row th{padding:10px 0 2px}
 #dpa-heading{margin-bottom:8px}
 .terms-fold{margin-top:4px}
}
@media (max-width:560px){
 .count-wrap,.count-wrap .count-line{font-size:15px}
 .ledger .place-row a.back-up{margin:2px 10px 0 0}
 .ledger .place-row th>a:first-child{display:block}
}
.ledger .kind-term{display:block}
.ledger caption{caption-side:top;text-align:left;padding:0 0 10px}
@media (max-width:720px){
 .ledger.keep-grid{display:table;width:100%}
 .ledger.keep-grid thead{position:static;left:auto;display:table-header-group}
 .ledger.keep-grid tbody{display:table-row-group}
 .ledger.keep-grid tr{display:table-row;padding:0}
 .ledger.keep-grid th,.ledger.keep-grid td{display:table-cell;padding:9px 8px;width:auto}
 .ledger.keep-grid td::before{content:none}
 .ledger.keep-grid td.money{text-align:right}
 .ledger.keep-grid thead th{position:static;font-size:14px;line-height:1.3}
 .ledger.keep-grid td.lead-cell{display:table-cell}
}
.ledger.keep-grid td.money,.ledger.keep-grid thead th+th{text-align:right}
.tool .step-hint{margin:-4px 0 12px}
.state-index a{flex-direction:column;align-items:flex-start;justify-content:center;gap:0;min-height:58px;padding:6px 0;line-height:1.35}
.state-index .count-note{margin:0;padding:0;line-height:1.3}
@media (max-width:560px){
 .facts.slim{grid-template-columns:repeat(3,minmax(0,1fr));gap:8px 14px;margin-top:12px}
 .facts.slim dd{font-size:16px}
 .facts.slim dt{font-size:12px}
 .section.table-start{padding-top:10px}
 .key-line{margin-top:8px}
}
@media (max-width:560px){.facts.slim .fact-note{display:none}}
@media (max-width:560px){
 .ledger .place-row th>a:first-child{display:inline;margin-right:10px}
 .ledger .place-row a.back-up{display:inline;margin:0 10px 0 0}
}
@media (max-width:560px){.ledger.wide .place-row,.ledger.wide .place-row th{padding:6px 0 2px}}
.tool-facts{max-width:760px}
.lane>.tool+.facts.tool-facts{margin-top:16px}
.tool:has(+.tool-facts){padding-bottom:20px}
.tool:has(+.tool-facts) .row-actions:has(>.back:only-child){margin-top:10px}
.money-in{position:relative;display:block}
.money-in>span{position:absolute;left:14px;top:50%;transform:translateY(-50%);pointer-events:none}
.tool .money-in input[type=text]{padding-left:30px}
.tool .step-sum{margin:0 0 10px}
.tool .step-sum:empty{display:none}
.answer .fit-line{margin:0 0 4px}
.answer .why-line{margin:12px 0 0}
.state-pick{max-width:640px;margin:28px auto 0}
.state-pick label{display:block;margin:0 0 12px}
.state-pick-row{display:flex;gap:10px;text-align:left}
.state-pick select{flex:1 1 auto;min-width:0;min-height:54px;padding:10px 14px}
.state-pick .act{flex:0 0 auto;min-height:54px;white-space:nowrap}
.pick-facts{margin:14px 0 0}
.state-dir{list-style:none;margin:18px 0 0;padding:0;display:grid;grid-template-columns:repeat(6,minmax(0,1fr));column-gap:24px}
.state-dir a{display:flex;align-items:center;min-height:44px}
@media (max-width:900px){.state-dir{grid-template-columns:repeat(4,minmax(0,1fr))}}
@media (max-width:560px){.state-pick{margin-top:20px}.state-pick-row{flex-direction:column}.state-dir{grid-template-columns:repeat(2,minmax(0,1fr));column-gap:18px}}
.band .band-facts{list-style:none;padding:0;margin:26px auto 0;display:flex;justify-content:center;flex-wrap:wrap;gap:6px 36px}
.home-read h2{margin:56px 0 12px}
.home-read h2:first-child{margin-top:0}
.table-next{margin:16px 0 0}
.state-dir a{flex-direction:column;align-items:flex-start;justify-content:center;padding:6px 0;line-height:1.3}
@media (max-width:560px){.band .band-facts{flex-direction:column;align-items:center;gap:4px;margin-top:20px}.home-read h2{margin-top:44px}}
.state-pick .here-line{display:block;margin:12px 0 0}
.state-pick .here-line[hidden]{display:none}
.ledger .money-off{display:block;margin-top:4px;font-size:14px;line-height:1.35}