/* Tax Guide: BTAXC editorial web version of the 2026 publication. */
.guide-page{background:#F5F3EE}
.guide-hero{background:#172A3A;color:#fff;padding:74px 0 78px}
.guide-hero-inner{max-width:1180px}
.guide-hero-eyebrow{font-size:11px;font-weight:700;letter-spacing:.18em;color:#D5B79B;margin-bottom:24px}
.guide-hero h1{font-family:Georgia,'Times New Roman',serif;font-size:clamp(42px,5.5vw,72px);font-weight:400;line-height:1.13;letter-spacing:-.03em;max-width:850px;margin:0 0 22px}
.guide-hero h1 em{font-style:italic;color:#D5B79B}
.guide-hero-inner>p:not(.guide-hero-eyebrow){font-size:17px;line-height:1.75;color:#DCE4EB;max-width:660px;margin:0}
.guide-hero-actions{display:flex;gap:12px;align-items:center;flex-wrap:wrap;margin-top:30px}
.guide-button{display:inline-flex;align-items:center;gap:20px;border-radius:3px;padding:14px 21px;font:700 13px 'DM Sans',Arial,sans-serif;cursor:pointer;text-decoration:none;transition:background .2s ease}
.guide-button-light{background:#F5F3EE;color:#172A3A}
.guide-button-light:hover{background:#fff}
.guide-button-outline{background:transparent;border:1px solid #8DA1B2;color:#fff}
.guide-button-outline:hover{background:#29445B}
.guide-layout{display:grid;grid-template-columns:238px minmax(0,1fr);gap:62px;padding-top:74px;padding-bottom:105px;align-items:start}
.guide-toc{position:sticky;top:112px;border-top:2px solid #B68B6A;display:flex;flex-direction:column;max-height:calc(100vh - 130px);overflow:auto;padding-top:18px}
.guide-toc-heading{font:700 11px 'DM Sans',Arial,sans-serif;letter-spacing:.16em;text-transform:uppercase;color:#667F90;margin:0 0 14px}
.guide-toc-link{font:600 13px/1.45 'DM Sans',Arial,sans-serif;color:#29445B;display:flex;gap:13px;padding:11px 0;border-bottom:1px solid #DCE2E5;text-decoration:none}
.guide-toc-link span{font-size:11px;color:#986B4D;letter-spacing:.02em}
.guide-toc-link:hover,.guide-toc-link:focus-visible{color:#986B4D}
.guide-toc-overview{font-weight:700}
.guide-toc-extra{padding:20px 0}
.guide-toc-extra button{border:0;background:none;color:#29445B;padding:0;font:700 12px 'DM Sans',Arial,sans-serif;cursor:pointer;text-decoration:underline;text-underline-offset:4px}
.guide-content{min-width:0;max-width:880px}
.guide-content h2{font-family:Georgia,'Times New Roman',serif;font-size:clamp(30px,3.25vw,43px);font-weight:400;line-height:1.14;letter-spacing:-.025em;color:#172A3A;margin:0 0 20px}
.guide-content h3{font-family:'DM Sans',Arial,sans-serif;color:#29445B;font-size:17px;letter-spacing:-.02em;font-weight:750;line-height:1.4;margin:34px 0 12px}
.guide-content h4{font:700 14px 'DM Sans',Arial,sans-serif;margin:24px 0 10px}
.guide-content p:not(.guide-kicker){font-size:15px;line-height:1.85;margin:0 0 18px;color:#354B5B}
.guide-content p.lead{font-family:Georgia,'Times New Roman',serif;font-size:19px;line-height:1.65;color:#526777;margin:0 0 28px}
.guide-overview,.guide-section{scroll-margin-top:116px}
.guide-overview{padding-bottom:52px}
.guide-section{border-top:1px solid #CCD5DB;padding:48px 0 54px}
.guide-kicker{font:700 11px 'DM Sans',Arial,sans-serif;letter-spacing:.15em;text-transform:uppercase;color:#A47756!important;margin:0 0 14px}
.guide-content .metrics{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;margin:28px 0 34px}
.guide-content .metric{border-top:3px solid #B68B6A;background:#EAE8E2;min-width:0;padding:18px 13px 16px;display:flex;flex-direction:column;gap:10px}
.guide-content .metric b{font-family:Georgia,'Times New Roman',serif;font-size:30px;font-weight:400;color:#172A3A;line-height:1}
.guide-content .metric span{font:700 10px/1.45 'DM Sans',Arial,sans-serif;color:#526777;letter-spacing:.055em;text-transform:uppercase}
.guide-content table{width:100%;border-collapse:collapse;margin:24px 0 28px;font-family:'DM Sans',Arial,sans-serif}
.guide-content thead th{background:#172A3A;color:#fff;font-size:12px;font-weight:700;line-height:1.5;letter-spacing:.015em;padding:14px 16px;text-align:left;vertical-align:top}
.guide-content tbody td{color:#354B5B;font:13px/1.65 'DM Sans',Arial,sans-serif;padding:13px 16px;border-bottom:1px solid #CFD7DC;vertical-align:top}
.guide-content tbody td:first-child{color:#172A3A;font-weight:700;width:33%}
.guide-content .compact tbody td{font-size:12.5px}
.guide-content .note{background:#EAE8E2;border-left:3px solid #B68B6A;padding:16px 19px;margin:22px 0 26px;color:#354B5B;font:13px/1.7 'DM Sans',Arial,sans-serif}
.guide-content .small{font-size:13px!important;color:#526777!important}
.guide-content .wht-second-part{border-top:1px solid #DCE2E5;padding-top:24px;margin-top:30px}
.guide-content .wht-second-part .breadcrumb,.guide-content .wht-second-part .wht-continuation-label{font:700 11px 'DM Sans',Arial,sans-serif;letter-spacing:.1em;color:#A47756;text-transform:uppercase}
.guide-content .eyebrow{font:700 11px 'DM Sans',Arial,sans-serif;letter-spacing:.15em;text-transform:uppercase;color:#A47756}
.guide-content .final-rule{height:2px;width:120px;background:#B68B6A;margin:28px 0 23px}
.guide-content .publication-disclaimer{font:12px/1.7 'DM Sans',Arial,sans-serif;color:#526777;padding:0 0 8px}
.guide-content .publication-disclaimer p{font-size:13px;line-height:1.7;color:#526777}
.guide-content .publication-disclaimer strong{color:#172A3A}
.guide-end-action{margin-top:28px}
.guide-end-action a{font-weight:700;color:#29445B;text-decoration:underline;text-underline-offset:5px}
.guide-end-action a:hover{color:#986B4D}
@media(max-width:1050px){.guide-layout{grid-template-columns:205px minmax(0,1fr);gap:36px}.guide-content .metrics{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:760px){.guide-hero{padding:56px 0 60px}.guide-hero h1{font-size:clamp(36px,8.5vw,50px)}.guide-hero-inner>p:not(.guide-hero-eyebrow){font-size:15px}.guide-layout{display:block;padding-top:44px}.guide-toc{position:static;max-height:none;overflow:visible;padding-bottom:18px;margin-bottom:35px}.guide-toc-link{padding:10px 0}.guide-overview,.guide-section{scroll-margin-top:110px}.guide-content .metrics{grid-template-columns:repeat(2,minmax(0,1fr))}.guide-content table{display:block;max-width:100%;overflow-x:auto;-webkit-overflow-scrolling:touch}.guide-content table th,.guide-content table td{min-width:120px}.guide-content table th:last-child,.guide-content table td:last-child{min-width:250px}.guide-content h3{font-size:16px}.guide-section{padding:40px 0 44px}}
@media(max-width:410px){.guide-content .metric{padding:14px 10px}.guide-content .metric b{font-size:25px}.guide-content .metric span{font-size:9px}.guide-content .metrics{gap:8px}.guide-content tbody td{font-size:12px}.guide-hero-actions{align-items:stretch}.guide-button{justify-content:center;flex:1 1 100%}}
@media print{@page{size:A4;margin:17mm}.site-header,.site-footer,.guide-toc,.guide-hero-actions,.guide-end-action{display:none!important}.guide-hero{padding:12mm 0 14mm;background:#172A3A!important;-webkit-print-color-adjust:exact;print-color-adjust:exact}.guide-hero h1{font-size:30pt}.guide-page{background:#fff}.guide-layout{display:block;padding:12mm 0}.guide-content{max-width:none}.guide-content .metrics{grid-template-columns:repeat(4,1fr)}.guide-section{page-break-before:always;padding:8mm 0 0}.guide-content tr,.guide-content .note{break-inside:avoid}.guide-content table{display:table;overflow:visible}.guide-overview{padding-bottom:5mm}.container{width:100%;max-width:none}}