:root{--accent:var(--calc-color-legal);--green:var(--calc-emerald);--red:var(--calc-rose);--info:var(--calc-sky);--amber:var(--calc-amber)}*,:before,:after{box-sizing:border-box;margin:0;padding:0}body{background:var(--calc-bg-page);color:var(--calc-text-primary);min-height:100vh;font-family:Inter,sans-serif;line-height:1.6}.dashboard-container{max-width:1400px;margin:0 auto;padding:1.5rem 1.5rem 2rem}.page-header{margin-bottom:1.25rem}.page-title{color:var(--calc-text-primary);font-size:clamp(1.5rem,3vw,2rem);font-weight:700;font-family:var(--calc-font-headline), Inter, sans-serif;margin-bottom:.4rem}.page-subtitle{color:var(--calc-text-dim);font-size:.9rem;line-height:1.55}.disclaimer-banner{color:var(--calc-text-dim);background:#fbbf2414;border:1px solid #fbbf2433;border-radius:8px;align-items:flex-start;gap:.5rem;margin-bottom:1.25rem;padding:.65rem 1rem;font-size:.82rem;display:flex}.disc-icon{flex-shrink:0;margin-top:.05rem;font-size:1rem}.tab-bar{border-bottom:1px solid #ffffff12;flex-wrap:wrap;gap:.35rem;margin-bottom:1.5rem;padding-bottom:0;display:flex}.tab-btn{color:var(--calc-text-dim);cursor:pointer;white-space:nowrap;background:0 0;border:none;border-bottom:2px solid #0000;margin-bottom:-1px;padding:.55rem 1rem .65rem;font-family:inherit;font-size:.85rem;font-weight:500;transition:color .2s,border-color .2s}.tab-btn:hover{color:var(--calc-text-primary)}.tab-btn.active{color:var(--accent);border-bottom-color:var(--accent);font-weight:600}.tab-content{display:none}.tab-content.active{display:block}.calc-grid{grid-template-columns:380px 1fr;align-items:start;gap:1.25rem;display:grid}@media (width<=1024px){.calc-grid{grid-template-columns:1fr}}.card,.input-card,.result-card{background:var(--calc-bg-card);border:1px solid var(--calc-border-subtle);border-radius:var(--calc-radius-lg);padding:1.25rem}.card-title{color:var(--calc-text-dim);letter-spacing:.02em;text-transform:uppercase;margin-bottom:1rem;font-size:.78rem;font-weight:700}.form-group{margin-bottom:1.1rem}.form-label{color:var(--calc-text-dim);text-transform:uppercase;letter-spacing:.04em;margin-bottom:.4rem;font-size:.8rem;font-weight:600;display:block}.glass-input{background:var(--calc-bg-input);border:1px solid var(--calc-border-default);border-radius:var(--calc-radius-md);width:100%;color:var(--calc-text-primary);outline:none;padding:.6rem .85rem;font-family:inherit;font-size:.92rem;transition:border-color .2s}.glass-input:focus{border-color:var(--accent)}select.glass-input{cursor:pointer;-webkit-appearance:none;appearance:none;background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='12' height='12' viewBox='0 0 12 12'%3E%3Cpath fill='%238888aa' d='M6 8L1 3h10z'/%3E%3C/svg%3E");background-position:right .85rem center;background-repeat:no-repeat;padding-right:2.2rem}.input-with-unit{align-items:center;display:flex;position:relative}.input-prefix{color:var(--calc-text-dim);pointer-events:none;z-index:1;font-size:.9rem;position:absolute;left:.85rem}.input-with-unit .glass-input{padding-left:1.7rem}.state-hint{color:var(--calc-text-dim);margin-top:.35rem;font-size:.72rem;line-height:1.45}.child-options{background:#ffffff08;border:1px solid #ffffff12;border-radius:10px;padding:.85rem .9rem .5rem}.toggle-row{align-items:flex-start;gap:.65rem;margin-bottom:.7rem;display:flex}.switch{cursor:pointer;flex-shrink:0;width:40px;height:22px;display:inline-block;position:relative}.switch input{opacity:0;width:0;height:0;position:absolute}.switch-track{background:#ffffff1f;border:1px solid #ffffff2e;border-radius:22px;transition:background .2s,border-color .2s;position:absolute;inset:0}.switch-track:before{content:"";background:#f8fafc;border-radius:50%;width:16px;height:16px;transition:transform .2s;position:absolute;top:2px;left:2px;box-shadow:0 1px 3px #00000059}.switch input:checked+.switch-track{background:var(--accent);border-color:var(--accent)}.switch input:checked+.switch-track:before{transform:translate(18px)}.switch input:focus-visible+.switch-track{box-shadow:0 0 0 3px #fb718559}.switch-label{color:var(--calc-text-primary);font-size:.82rem;font-weight:600;line-height:1.35}.switch-label small{color:var(--calc-text-dim);margin-top:.1rem;font-size:.72rem;font-weight:400;display:block}.preset-strip{flex-wrap:wrap;gap:.35rem;margin-bottom:1.1rem;display:flex}.preset-strip-label{color:var(--calc-text-dim);text-transform:uppercase;letter-spacing:.05em;width:100%;margin-bottom:.1rem;font-size:.72rem;font-weight:600}.preset-chip{color:var(--calc-text-dim);cursor:pointer;background:#ffffff0a;border:1px solid #ffffff1a;border-radius:6px;padding:.25rem .6rem;font-family:inherit;font-size:.75rem;transition:all .18s}.preset-chip:hover{color:var(--calc-text-primary);background:#ffffff14}.hero-result{text-align:center;border-bottom:1px solid #ffffff12;margin-bottom:1rem;padding:1rem .5rem 1.1rem}.hero-label{color:var(--calc-text-dim);text-transform:uppercase;letter-spacing:.08em;margin-bottom:.4rem;font-size:.75rem;font-weight:600}.hero-value{color:var(--accent);font-size:clamp(1.4rem,3vw,2rem);font-weight:800;font-family:var(--calc-font-mono), monospace;margin-bottom:.3rem;line-height:1.2}.hero-sub{color:var(--calc-text-dim);font-size:.78rem}.section-label{text-transform:uppercase;letter-spacing:.08em;color:var(--calc-text-dim);margin:.9rem 0 .55rem;font-size:.72rem;font-weight:700}.stat-grid{grid-template-columns:repeat(3,1fr);gap:.6rem;margin-bottom:.75rem;display:grid}@media (width<=560px){.stat-grid{grid-template-columns:repeat(2,1fr)}}.stat-cell{text-align:center;background:#ffffff08;border:1px solid #ffffff0f;border-radius:8px;padding:.6rem .5rem}.stat-val{color:var(--calc-text-primary);font-size:.92rem;font-weight:700;font-family:var(--calc-font-mono), monospace;margin-bottom:.2rem}.stat-lbl{color:var(--calc-text-dim);font-size:.68rem;line-height:1.3}.stat-cell--net{background:#34d3990f;border-color:#34d39933}.chart-wrap{height:220px;margin-bottom:.75rem;position:relative}.formula-strip{flex-wrap:wrap;gap:.35rem;margin-bottom:.75rem;display:flex}.formula-pill{color:var(--calc-cyan);font-size:.72rem;font-family:var(--calc-font-mono), monospace;background:#22d3ee12;border:1px solid #22d3ee26;border-radius:20px;padding:.25rem .65rem}.interpret-panel{border:1px solid #ffffff14;border-left:3px solid var(--accent);background:#ffffff08;border-radius:10px;margin-bottom:.75rem;padding:.85rem 1rem}.interpret-headline{color:var(--calc-text-primary);margin-bottom:.3rem;font-size:.9rem;font-weight:700}.interpret-detail{color:var(--calc-text-dim);font-size:.8rem;line-height:1.6}.interpret-protected{border-left-color:var(--green);background:#34d39912}.interpret-consumer{border-left-color:var(--accent);background:#fb71850f}.interpret-child{border-left-color:var(--amber,#f59e0b);background:#f59e0b12}.interpret-student{border-left-color:var(--info,#60a5fa);background:#60a5fa12}.interpret-tax{border-left-color:var(--calc-indigo,#818cf8);background:#818cf812}.action-bar{flex-wrap:wrap;gap:.5rem;display:flex}.btn-action{color:var(--calc-text-dim);cursor:pointer;background:#ffffff0f;border:1px solid #ffffff1f;border-radius:8px;padding:.4rem .75rem;font-family:inherit;font-size:.78rem;font-weight:500;transition:all .18s}.btn-action:hover{color:var(--calc-text-primary);background:#ffffff1a}.tab-intro{color:var(--calc-text-dim);max-width:78ch;margin-bottom:1rem;font-size:.82rem;line-height:1.6}.all-states-wrap{-webkit-overflow-scrolling:touch;margin-top:1.25rem;overflow-x:auto}.all-states-table{border-collapse:collapse;width:100%;font-size:.82rem}.all-states-table th{color:var(--calc-text-dim);text-transform:uppercase;letter-spacing:.05em;text-align:left;white-space:nowrap;background:#ffffff0a;border-bottom:1px solid #ffffff14;padding:.6rem .75rem;font-size:.72rem;font-weight:700}.all-states-table td{color:var(--calc-text-primary);vertical-align:middle;border-bottom:1px solid #ffffff0a;padding:.5rem .75rem}.all-states-table tr:hover td{background:#ffffff08}.all-states-table .highlight-row td{background:#fb718517;font-weight:600}.all-states-table .highlight-row td:first-child{border-left:3px solid var(--accent)}.all-states-table .banned-row td:nth-child(2){color:var(--red);font-weight:600}.by-type-table td:nth-child(2){font-family:var(--calc-font-mono), monospace;font-weight:700}.byType-note,.state-note-cell{color:var(--calc-text-dim);font-size:.76rem;line-height:1.5}.state-note-cell{min-width:22ch}.fed-vs-state{border-top:1px solid #ffffff12;margin-top:1.4rem;padding-top:1.1rem}.fvs-title{text-transform:uppercase;letter-spacing:.04em;color:var(--calc-text-dim);margin-bottom:.65rem;font-size:.76rem;font-weight:700}.fvs-grid{grid-template-columns:repeat(3,1fr);gap:.6rem;display:grid}@media (width<=560px){.fvs-grid{grid-template-columns:1fr}}.fvs-cell{text-align:center;background:#ffffff08;border:1px solid #ffffff0f;border-radius:8px;padding:.7rem .6rem}.fvs-cell--accent{background:#34d3990f;border-color:#34d39933}.fvs-lbl{color:var(--calc-text-dim);margin-bottom:.25rem;font-size:.7rem;line-height:1.3}.fvs-val{color:var(--calc-text-primary);font-size:1rem;font-weight:700;font-family:var(--calc-font-mono), monospace}.page-sections-outer{max-width:1600px;margin:0 auto;padding:0 1.5rem 3rem}[data-theme=light]{--accent:var(--calc-color-legal);--green:#047857;--red:#e11d48;--info:#2563eb;--amber:#b45309}[data-theme=light] body{color:#0f172a;background:#e8edf5}[data-theme=light] .disclaimer-banner{color:#78350f;background:#fffbeb;border-color:#d9770659}[data-theme=light] .tab-bar{border-bottom-color:#0000001a}[data-theme=light] .tab-btn{color:#475569}[data-theme=light] .tab-btn:hover{color:#0f172a}[data-theme=light] .tab-btn.active{color:var(--accent)}[data-theme=light] .card,[data-theme=light] .input-card,[data-theme=light] .result-card{background:#fff;border-color:#0000001a;box-shadow:0 2px 10px #00000012}[data-theme=light] .glass-input{color:#0f172a;background:#f0f4f9;border-color:#00000026}[data-theme=light] .glass-input:focus{border-color:var(--accent)}[data-theme=light] select.glass-input{background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='12' height='12' viewBox='0 0 12 12'%3E%3Cpath fill='%23475569' d='M6 8L1 3h10z'/%3E%3C/svg%3E")}[data-theme=light] .glass-input::placeholder{color:#00000059}[data-theme=light] .state-hint,[data-theme=light] .section-label,[data-theme=light] .card-title,[data-theme=light] .form-label{color:#64748b}[data-theme=light] .preset-chip{color:#475569;background:#f0f4f9;border-color:#0000001a}[data-theme=light] .preset-chip:hover{color:#0f172a;background:#e2e8f0}[data-theme=light] .child-options{background:#edf2f9;border-color:#0000001a}[data-theme=light] .switch-track{background:#cbd5e1;border-color:#00000026}[data-theme=light] .switch-track:before{background:#fff;box-shadow:0 1px 3px #0003}[data-theme=light] .switch input:checked+.switch-track{background:var(--accent);border-color:var(--accent)}[data-theme=light] .switch-label{color:#0f172a}[data-theme=light] .switch-label small{color:#64748b}[data-theme=light] .hero-value{color:var(--accent)}[data-theme=light] .hero-sub,[data-theme=light] .hero-label{color:#475569}[data-theme=light] .hero-result{border-bottom-color:#00000014}[data-theme=light] .stat-cell{background:#edf2f9;border-color:#0000001a}[data-theme=light] .stat-cell--net{background:#f0fdf4;border-color:#04785740}[data-theme=light] .stat-val{color:#0f172a}[data-theme=light] .stat-lbl{color:#64748b}[data-theme=light] .formula-pill{color:#0891b2;background:#0891b214;border-color:#0891b233}[data-theme=light] .btn-action{color:#475569;background:#f0f4f9;border-color:#0000001f}[data-theme=light] .btn-action:hover{color:#0f172a;background:#e2e8f0}[data-theme=light] .tab-intro{color:#475569}[data-theme=light] .interpret-panel{background:#f8fafc;border-color:#00000014}[data-theme=light] .interpret-headline{color:#0f172a}[data-theme=light] .interpret-detail{color:#475569}[data-theme=light] .interpret-protected{background:#f0fdf4}[data-theme=light] .interpret-consumer{background:#fff1f2}[data-theme=light] .interpret-child{background:#fffbeb}[data-theme=light] .interpret-student{background:#eff6ff}[data-theme=light] .interpret-tax{background:#eef2ff}[data-theme=light] .all-states-table th{color:#64748b;background:#f0f4f9;border-bottom-color:#0000001a}[data-theme=light] .all-states-table td{color:#0f172a;border-bottom-color:#0000000f}[data-theme=light] .all-states-table tr:hover td{background:#f8fafc}[data-theme=light] .all-states-table .highlight-row td{background:#be123c0f}[data-theme=light] .byType-note,[data-theme=light] .state-note-cell{color:#475569}[data-theme=light] .fed-vs-state{border-top-color:#00000014}[data-theme=light] .fvs-title{color:#64748b}[data-theme=light] .fvs-cell{background:#edf2f9;border-color:#0000001a}[data-theme=light] .fvs-cell--accent{background:#f0fdf4;border-color:#04785740}[data-theme=light] .fvs-lbl{color:#64748b}[data-theme=light] .fvs-val{color:#0f172a}