.isa-tax-page{--isa-ink:#173047;--isa-muted:#5b7082;--isa-line:#d4e0e7;--isa-green:#08786d;--isa-green-dark:#075e56;--isa-soft:#f2f8f6;--isa-blue:#315f82;--isa-amber:#9b6422;color:var(--isa-ink)}
.isa-tax-page *{box-sizing:border-box}
.isa-tax-page [hidden]{display:none!important}
.isa-tax-page button,.isa-tax-page input,.isa-tax-page select{font:inherit;letter-spacing:0}
.isa-eyebrow{margin:0 0 .45rem;color:var(--isa-green-dark);font-size:.78rem;font-weight:900}
.isa-heading{padding-bottom:1.1rem;border-bottom:1px solid var(--isa-line)}
.isa-heading h1{margin:0 0 .65rem;color:#112b40;font-size:2rem;line-height:1.3;letter-spacing:0}
.isa-heading>p:not(.isa-eyebrow){max-width:780px;margin:0;color:var(--isa-muted);font-size:.92rem;line-height:1.75}
.isa-heading nav{display:flex;flex-wrap:wrap;gap:.45rem;margin-top:1rem}
.isa-heading nav a{padding:.43rem .7rem;border:1px solid #c8d7e0;border-radius:6px;color:#29485f;font-size:.77rem;font-weight:800;text-decoration:none}
.isa-reference{display:grid;gap:.2rem;margin:1rem 0;padding:.85rem 1rem;border-left:4px solid #bd8331;background:#fff8e9;color:#67512f;line-height:1.55}
.isa-reference strong{font-size:.78rem}.isa-reference span{font-size:.74rem}
.isa-tool{overflow:hidden;border:1px solid var(--isa-line);border-radius:8px;background:#fff}
.isa-tool-head{display:flex;align-items:end;justify-content:space-between;gap:1rem;padding:1rem 1.1rem;border-bottom:1px solid #dbe5ea;background:#f6f9fa}
.isa-tool-head h2{margin:0;color:#153149;font-size:1.16rem;line-height:1.3}
.isa-tool-head>span{color:#6b7e8f;font-size:.72rem;text-align:right}
.isa-tabs{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));padding:.45rem;background:#eaf1f3}
.isa-tabs button{min-height:47px;border:0;border-bottom:3px solid transparent;background:transparent;color:#526a7c;font-size:.82rem;font-weight:900;cursor:pointer}
.isa-tabs button[aria-selected=true]{border-bottom-color:var(--isa-green);background:#fff;color:var(--isa-green-dark)}
.isa-tab-panel{outline:0}
.isa-tab-panel>form{padding:1.15rem}
.isa-fields{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:1rem}
.isa-field{display:block;min-width:0;color:#2b465d;font-size:.8rem;font-weight:900}
.isa-field>span:first-child{display:block;margin-bottom:.38rem}
.isa-field input,.isa-field select{width:100%;min-width:0;height:48px;margin:0;border:1px solid #c3d3de;border-radius:7px;padding:0 .75rem;background:#fff;color:#173047;font-size:.9rem;font-weight:800;line-height:normal}
.isa-field select{padding-right:2rem}
.isa-field small{display:block;margin-top:.36rem;color:#6b7f90;font-size:.7rem;font-weight:600;line-height:1.55}
.isa-wide{grid-column:1/-1}
.isa-unit{position:relative}.isa-unit input{padding-right:3rem}.isa-unit b{position:absolute;right:.75rem;top:50%;transform:translateY(-50%);color:#6d8191;font-size:.77rem;pointer-events:none}.isa-rate input{padding-right:2.4rem}
.isa-quick{display:flex;flex-wrap:wrap;gap:.42rem;margin-top:.75rem}
.isa-quick button,.isa-actions button,.isa-result-actions button,.isa-type-check button{min-height:44px;margin:0;border:1px solid #c4d3dd;border-radius:6px;padding:.45rem .7rem;background:#fff;color:#29465b;font-size:.75rem;font-weight:850;cursor:pointer}
.isa-quick button:hover{border-color:var(--isa-green);color:var(--isa-green-dark)}
.isa-advanced{margin-top:1rem;border:1px solid #d6e1e7;border-radius:7px;background:#f8fafb}
.isa-advanced summary{padding:.8rem .88rem;color:#29445a;font-size:.79rem;font-weight:900;cursor:pointer}
.isa-advanced .isa-field{padding:0 .88rem .7rem}.isa-advanced p{margin:0;padding:0 .88rem .85rem;color:#5f7384;font-size:.72rem;line-height:1.55}
.isa-actions{display:flex;gap:.55rem;margin-top:1rem}.isa-actions button{min-height:48px;flex:1;border-color:var(--isa-green);background:var(--isa-green);color:#fff;font-size:.82rem}.isa-actions .secondary{border-color:#c2d2dc;background:#fff;color:#29475b}
.isa-status{min-height:1.3rem;margin:.65rem 0 0;color:#5c7284;font-size:.74rem;line-height:1.5}.isa-status[data-type=error]{color:#a94138}.isa-status[data-type=success]{color:#087066}
.isa-result,.isa-limit-result{margin:0 1.15rem 1.15rem;padding:1.1rem;border:1px solid #b5d5cd;border-radius:7px;background:var(--isa-soft)}
.isa-result-type{margin:0 0 .2rem;color:#49766e;font-size:.72rem;font-weight:850}.isa-result h3{margin:0;color:#17374a;font-size:1rem}.isa-result>output,.isa-limit-result>output{display:block;margin:.25rem 0 .9rem;color:var(--isa-green-dark);font-size:1.9rem;font-weight:900;line-height:1.25;overflow-wrap:anywhere}
.isa-key-metrics{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:.5rem}.isa-key-metrics>div{min-width:0;padding:.72rem;border:1px solid #d1e2dd;border-radius:6px;background:#fff}.isa-key-metrics span{display:block;color:#637b8a;font-size:.66rem}.isa-key-metrics strong{display:block;margin-top:.23rem;color:#193a4b;font-size:.87rem;overflow-wrap:anywhere}
.isa-result h4{margin:1rem 0 .45rem;color:#244153;font-size:.82rem}.isa-breakdown{margin:.8rem 0 0;border-top:1px solid #d0dfdc}.isa-breakdown>div{display:flex;justify-content:space-between;gap:.7rem;padding:.43rem 0;border-bottom:1px solid #d0dfdc;font-size:.71rem}.isa-breakdown dt{min-width:0;color:#5d7382}.isa-breakdown dd{margin:0;color:#233f51;font-weight:900;text-align:right;overflow-wrap:anywhere}.isa-breakdown .isa-total{padding:.58rem .45rem;background:#e2f0eb}.isa-breakdown .isa-total dt,.isa-breakdown .isa-total dd{color:var(--isa-green-dark);font-weight:900}
.isa-compare{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:.55rem;margin-top:1rem}.isa-compare>div{min-width:0;padding:.75rem;border:1px solid #d1dee5;border-radius:6px;background:#fff}.isa-compare span,.isa-compare small{display:block;color:#687d8c;font-size:.66rem}.isa-compare strong{display:block;margin:.28rem 0;color:#19384c;font-size:.9rem;overflow-wrap:anywhere}.isa-compare>div:last-child{border-color:#a9cdc5}
.isa-result-actions{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:.45rem;margin-top:.9rem}.isa-result-actions button{min-width:0;border-color:#8ebcb3;color:var(--isa-green-dark)}
.isa-warning{margin:.9rem 0 0;padding:.72rem;border-left:3px solid #b98232;background:#fff8e9;color:#685532;font-size:.69rem;line-height:1.6}.isa-warning strong{color:#60471f}
.isa-limit-result>p:last-child{margin:.75rem 0 0;color:#5b7282;font-size:.73rem;line-height:1.6}
.isa-type-check,.isa-guide,.isa-disclaimer,.isa-faq,.isa-sources,.isa-related{margin-top:2rem;padding-top:1.5rem;border-top:1px solid var(--isa-line)}
.isa-type-check h2,.isa-guide h2,.isa-faq h2,.isa-sources h2,.isa-related h2{margin:0 0 .6rem;color:#183148;font-size:1.28rem;line-height:1.4;letter-spacing:0}
.isa-guide h2:not(:first-of-type){margin-top:1.7rem}.isa-type-check>p:not(.isa-eyebrow),.isa-guide>p,.isa-sources p{margin:.35rem 0;color:#566d7f;font-size:.82rem;line-height:1.78}
.isa-type-check details{margin-top:.8rem;border:1px solid var(--isa-line);border-radius:7px;background:#f8fafb}.isa-type-check summary{padding:.85rem;color:#28455b;font-size:.8rem;font-weight:900;cursor:pointer}.isa-type-check form{padding:0 .9rem .9rem}.isa-checks{display:grid;gap:.55rem;margin-top:.9rem}.isa-checks label{display:flex;align-items:flex-start;gap:.45rem;color:#4f6779;font-size:.72rem;line-height:1.5}.isa-checks input{width:19px;height:19px;flex:0 0 auto;margin:0;accent-color:var(--isa-green)}.isa-type-check button{margin-top:.9rem;border-color:var(--isa-green);background:var(--isa-green);color:#fff}.isa-eligibility-result{min-height:1.4rem;margin:.7rem 0 0;color:#087166;font-size:.74rem;line-height:1.55}.isa-eligibility-result[data-type=warning]{color:#9a5e23}
.isa-formula{display:grid;gap:.35rem;margin:1rem 0;padding:.9rem 1rem;border-left:3px solid var(--isa-green);background:#edf7f4}.isa-formula strong{margin-top:.25rem;color:#15675e;font-size:.73rem}.isa-formula code{display:block;overflow-wrap:anywhere;color:#244656;font-family:inherit;font-size:.78rem;font-weight:800}
.isa-table{max-width:100%;margin:1rem 0;overflow-x:auto;border:1px solid #d7e1e7;border-radius:6px}.isa-table table{width:100%;min-width:470px;margin:0;border-collapse:collapse}.isa-table th,.isa-table td{padding:.68rem .76rem;border-bottom:1px solid #e0e8ed;color:#425c70;font-size:.74rem;text-align:right;white-space:nowrap}.isa-table th:first-child,.isa-table td:first-child{text-align:left}.isa-table thead th{background:#f3f7f8;color:#254458}.isa-table tbody tr:last-child th,.isa-table tbody tr:last-child td{border-bottom:0}
.isa-type-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:.7rem;margin:.9rem 0}.isa-type-grid>div{min-width:0;padding:1rem;border:1px solid #d1dee5;border-radius:7px;background:#fff}.isa-type-grid>div:last-child{border-color:#a9cec6;background:#f5faf8}.isa-type-grid h3{margin:0 0 .45rem;color:#244156;font-size:.86rem}.isa-type-grid strong{display:block;color:var(--isa-green-dark);font-size:1.12rem;overflow-wrap:anywhere}.isa-type-grid span,.isa-type-grid small{display:block;margin-top:.2rem;color:#687e8e;font-size:.68rem}.isa-type-grid b{color:#345166}
.isa-guide a,.isa-sources a{color:#08756b;text-decoration:underline;text-underline-offset:3px}
.isa-disclaimer{padding:1rem;border:1px solid #e0caab;border-left:4px solid #b27c32;background:#fff9ef}.isa-disclaimer strong{color:#704c1c;font-size:.8rem}.isa-disclaimer p{margin:.35rem 0 0;color:#6e5b42;font-size:.73rem;line-height:1.65}
.isa-faq details{border-top:1px solid #dce5ea}.isa-faq details:last-child{border-bottom:1px solid #dce5ea}.isa-faq summary{padding:.85rem .15rem;color:#254257;font-size:.8rem;font-weight:900;cursor:pointer}.isa-faq details p{margin:0;padding:0 .15rem .9rem;color:#5a7183;font-size:.76rem;line-height:1.7}
.isa-sources ul{margin:.7rem 0;padding-left:1.2rem}.isa-sources li{margin:.42rem 0;color:#566e80;font-size:.76rem;line-height:1.55}
.isa-related>div{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));grid-auto-rows:1fr;gap:.6rem;margin-top:.8rem}.isa-related a{display:flex;min-width:0;height:100%;flex-direction:column;padding:.9rem;border:1px solid #d4e1e8;border-radius:7px;color:#284257;text-decoration:none}.isa-related a:hover{border-color:var(--isa-green);background:#f7fbfa}.isa-related strong{font-size:.79rem}.isa-related span{margin-top:.35rem;color:#697e8f;font-size:.69rem;line-height:1.55}
.isa-tax-page button:focus-visible,.isa-tax-page input:focus-visible,.isa-tax-page select:focus-visible,.isa-tax-page a:focus-visible,.isa-tax-page summary:focus-visible{outline:3px solid rgba(8,120,109,.3);outline-offset:2px}
@media screen and (max-width:620px){.isa-heading h1{font-size:1.6rem}.isa-heading nav{display:none}.isa-tool-head{align-items:flex-start;flex-direction:column}.isa-tool-head>span{align-self:flex-start}.isa-fields,.isa-type-grid,.isa-related>div{grid-template-columns:1fr}.isa-wide{grid-column:auto}.isa-result-actions{grid-template-columns:1fr}.isa-quick{display:grid;grid-template-columns:repeat(2,minmax(0,1fr))}.isa-quick button{width:100%}.isa-result>output,.isa-limit-result>output{font-size:1.6rem}}
@media screen and (max-width:380px){.isa-tool-head,.isa-tab-panel>form,.isa-result,.isa-limit-result{padding:.82rem}.isa-result,.isa-limit-result{margin:0 .82rem .82rem}.isa-tabs{grid-template-columns:1fr}.isa-tabs button{min-height:44px}.isa-key-metrics,.isa-compare{grid-template-columns:1fr}.isa-quick{grid-template-columns:1fr}.isa-actions{flex-direction:column}.isa-breakdown>div{display:block}.isa-breakdown dd{margin-top:.2rem;text-align:left}}
@media (prefers-color-scheme:dark){.isa-tax-page{--isa-ink:#e7f0f2;--isa-muted:#b3c4cd;--isa-line:#405762;--isa-soft:#193633}.isa-heading h1,.isa-tool-head h2,.isa-result h3,.isa-key-metrics strong,.isa-breakdown dd,.isa-compare strong,.isa-guide h2,.isa-type-check h2,.isa-faq h2,.isa-sources h2,.isa-related h2{color:#e8f1f2}.isa-tool,.isa-field input,.isa-field select,.isa-quick button,.isa-result-actions button,.isa-key-metrics>div,.isa-compare>div,.isa-type-grid>div,.isa-related a{background:#172a33;color:#e7f0f2}.isa-tool-head,.isa-tabs,.isa-advanced,.isa-type-check details,.isa-table thead th{background:#20343c}.isa-tabs button[aria-selected=true],.isa-type-grid>div:last-child{background:#1c3837}.isa-reference,.isa-warning,.isa-disclaimer{background:#3a3022}.isa-formula{background:#1c3836}.isa-result>output,.isa-limit-result>output,.isa-type-grid strong,.isa-eyebrow{color:#72d7c8}}