/* usapaycheckcalculator.us — premium stylesheet, no frameworks, no web fonts */
:root {
  --navy-950: #0a1c30;
  --navy-900: #0f2a43;
  --navy-800: #14365a;
  --green-600: #16a34a;
  --green-500: #22c55e;
  --green-400: #4ade80;
  --green-50: #f0fdf4;
  --ink: #0f172a;
  --ink-soft: #334155;
  --muted: #64748b;
  --bg: #f4f6fa;
  --card: #ffffff;
  --line: #e2e8f0;
  --radius: 16px;
  --radius-sm: 10px;
  --shadow-sm: 0 1px 3px rgba(15,42,67,.08);
  --shadow-md: 0 8px 24px rgba(15,42,67,.10);
  --shadow-lg: 0 18px 48px rgba(15,42,67,.14);
}
* { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; scroll-behavior: smooth; }
body {
  margin: 0;
  font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif;
  color: var(--ink);
  background: var(--bg);
  line-height: 1.65;
  -webkit-font-smoothing: antialiased;
}
.wrap { max-width: 1120px; margin: 0 auto; padding: 0 20px; }
a { color: var(--green-600); }
a:hover { color: var(--green-500); }
img { max-width: 100%; }

/* ---------- header ---------- */
.site-header {
  background: rgba(10,28,48,.96);
  backdrop-filter: blur(12px);
  -webkit-backdrop-filter: blur(12px);
  color: #fff;
  position: sticky; top: 0; z-index: 50;
  border-bottom: 1px solid rgba(255,255,255,.08);
  box-shadow: 0 4px 20px rgba(10,28,48,.25);
}
.header-in { display: flex; align-items: center; justify-content: space-between; gap: 10px; padding: 12px 20px; flex-wrap: wrap; }
.brand {
  color: #fff; text-decoration: none; font-weight: 800; font-size: 1.15rem;
  letter-spacing: -.01em; display: flex; align-items: center; gap: 10px;
}
.brand::before {
  content: "$"; display: inline-flex; align-items: center; justify-content: center;
  width: 32px; height: 32px; border-radius: 10px; font-size: 1.05rem; font-weight: 800;
  background: linear-gradient(135deg, var(--green-500), var(--green-600));
  color: #fff; box-shadow: 0 4px 12px rgba(34,197,94,.4);
}
.main-nav { display: flex; gap: 4px; flex-wrap: wrap; }
.main-nav a {
  color: #cbd5e1; text-decoration: none; padding: 9px 14px; border-radius: 9px;
  font-size: .92rem; font-weight: 500; transition: all .18s ease;
}
.main-nav a:hover, .main-nav a:focus { background: rgba(255,255,255,.12); color: #fff; }

/* ---------- hero ---------- */
.hero {
  background:
    radial-gradient(900px 420px at 15% -10%, rgba(34,197,94,.22), transparent 60%),
    radial-gradient(700px 380px at 90% 10%, rgba(56,189,248,.14), transparent 60%),
    linear-gradient(180deg, var(--navy-900), var(--navy-950));
  color: #fff; padding: 56px 0 48px; position: relative; overflow: hidden;
}
.hero::after {
  content: ""; position: absolute; inset: auto 0 0 0; height: 1px;
  background: linear-gradient(90deg, transparent, rgba(74,222,128,.5), transparent);
}
.hero h1 {
  margin: 0 0 12px; font-size: clamp(1.8rem, 4vw, 2.6rem); line-height: 1.18;
  font-weight: 800; letter-spacing: -.02em;
}
.hero p { color: #cbd5e1; max-width: 680px; margin: 0 0 8px; font-size: 1.06rem; }
.hero .cta-row { margin-top: 22px; display: flex; gap: 12px; flex-wrap: wrap; }
.btn {
  display: inline-flex; align-items: center; gap: 8px;
  background: linear-gradient(135deg, var(--green-500), var(--green-600));
  color: #fff; text-decoration: none; font-weight: 700; font-size: 1rem;
  padding: 14px 28px; border-radius: 12px; border: 0; cursor: pointer;
  box-shadow: 0 8px 24px rgba(34,197,94,.35), inset 0 1px 0 rgba(255,255,255,.2);
  transition: transform .15s ease, box-shadow .15s ease;
}
.btn:hover { transform: translateY(-2px); box-shadow: 0 12px 32px rgba(34,197,94,.45); color: #fff; }
.btn:active { transform: translateY(0); }
.btn-ghost {
  display: inline-flex; align-items: center; gap: 8px; color: #e2e8f0; text-decoration: none;
  font-weight: 600; padding: 14px 24px; border-radius: 12px;
  border: 1px solid rgba(255,255,255,.25); transition: all .18s ease;
}
.btn-ghost:hover { background: rgba(255,255,255,.1); color: #fff; }

/* ---------- layout ---------- */
main .wrap { padding-top: 10px; padding-bottom: 10px; }
section.block { margin: 36px 0; }
h2 { font-size: 1.55rem; margin: 0 0 14px; color: var(--navy-900); font-weight: 800; letter-spacing: -.015em; }
h3 { font-size: 1.12rem; margin: 22px 0 10px; color: var(--navy-900); font-weight: 700; }
.lead { font-size: 1.06rem; color: var(--ink-soft); }
.note { font-size: .86rem; color: var(--muted); }

/* ---------- calculator card ---------- */
.calc-card {
  background: var(--card); border: 1px solid var(--line); border-radius: var(--radius);
  box-shadow: var(--shadow-lg); overflow: hidden; margin: 26px 0;
}
.calc-grid { display: grid; }
.calc-form { padding: 26px; }
.calc-results { padding: 26px; background: linear-gradient(180deg, #f8fafc, #f1f5f9); border-top: 1px solid var(--line); }
@media (min-width: 900px) {
  .calc-grid { grid-template-columns: 5fr 6fr; }
  .calc-results { border-top: 0; border-left: 1px solid var(--line); position: sticky; top: 76px; align-self: start; }
}
.fld { display: block; margin-bottom: 16px; }
.fld > span { display: block; font-weight: 650; font-size: .88rem; margin-bottom: 7px; color: var(--navy-900); }
.fld input, .fld select {
  width: 100%; padding: 13px 14px; border: 1.5px solid var(--line); border-radius: var(--radius-sm);
  font-size: 1rem; background: #fff; color: var(--ink); transition: border-color .15s, box-shadow .15s;
  appearance: none;
}
.fld select {
  background-image: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='12' height='8'%3E%3Cpath d='M1 1l5 5 5-5' stroke='%2364748b' stroke-width='2' fill='none' stroke-linecap='round'/%3E%3C/svg%3E");
  background-repeat: no-repeat; background-position: right 14px center; padding-right: 38px;
}
.fld input:focus, .fld select:focus {
  outline: none; border-color: var(--green-500);
  box-shadow: 0 0 0 4px rgba(34,197,94,.14);
}
.fld-row { display: grid; grid-template-columns: 1fr 1fr; gap: 14px; }
@media (max-width: 520px) { .fld-row { grid-template-columns: 1fr; } }
.state-badge {
  background: var(--green-50); border: 1px solid #bbf7d0; color: var(--navy-900);
  border-radius: var(--radius-sm); padding: 11px 14px; font-size: .95rem; margin-bottom: 16px; font-weight: 600;
}
.state-badge a { font-size: .85rem; margin-left: 8px; font-weight: 500; }

.net-hero {
  background: linear-gradient(135deg, var(--navy-900), var(--navy-800));
  color: #fff; border-radius: 14px; padding: 22px 18px; text-align: center; margin-bottom: 18px;
  box-shadow: var(--shadow-md); position: relative; overflow: hidden;
}
.net-hero::before {
  content: ""; position: absolute; inset: 0;
  background: radial-gradient(400px 160px at 50% -40%, rgba(74,222,128,.25), transparent 70%);
}
.net-hero > * { position: relative; }
.net-hero .lbl { font-size: .8rem; color: #a8c0d8; text-transform: uppercase; letter-spacing: .06em; font-weight: 600; }
.net-hero .amt { font-size: 2.5rem; font-weight: 800; color: var(--green-400); line-height: 1.2; letter-spacing: -.02em; margin: 4px 0; }
.net-hero .sub { font-size: .92rem; color: #a8c0d8; }

table.breakdown { width: 100%; border-collapse: collapse; font-size: .94rem; }
table.breakdown th, table.breakdown td { padding: 9px 6px; border-bottom: 1px solid var(--line); text-align: right; white-space: nowrap; }
table.breakdown th:first-child, table.breakdown td:first-child { text-align: left; white-space: normal; }
table.breakdown thead th { font-size: .78rem; text-transform: uppercase; letter-spacing: .05em; color: var(--muted); font-weight: 700; }
table.breakdown tbody tr:hover td { background: rgba(34,197,94,.04); }
table.breakdown tr.total td { font-weight: 800; border-top: 2px solid var(--navy-900); border-bottom: 0; font-size: 1.04rem; }
.effrate-line { margin-top: 12px; font-size: .93rem; color: var(--muted); }
.effrate-line strong { color: var(--navy-900); }
.calc-details { margin-top: 14px; font-size: .89rem; color: var(--muted); background: #fff; border: 1px solid var(--line); border-radius: var(--radius-sm); padding: 4px 14px; }
.calc-details summary { cursor: pointer; font-weight: 650; color: var(--navy-900); padding: 10px 0; list-style: none; display: flex; justify-content: space-between; align-items: center; }
.calc-details summary::-webkit-details-marker { display: none; }
.calc-details summary::after { content: "+"; color: var(--green-600); font-size: 1.25rem; font-weight: 700; }
.calc-details[open] summary::after { content: "–"; }

/* ---------- state grid ---------- */
.state-grid { display: grid; grid-template-columns: repeat(2, 1fr); gap: 12px; list-style: none; padding: 0; margin: 0; }
@media (min-width: 640px) { .state-grid { grid-template-columns: repeat(3, 1fr); } }
@media (min-width: 900px) { .state-grid { grid-template-columns: repeat(4, 1fr); } }
.state-grid a {
  display: block; background: var(--card); border: 1px solid var(--line); border-radius: 12px;
  padding: 14px 16px; text-decoration: none; color: var(--navy-900); font-weight: 650; font-size: .95rem;
  transition: transform .15s ease, box-shadow .15s ease, border-color .15s ease;
}
.state-grid a:hover {
  border-color: var(--green-500); box-shadow: var(--shadow-md); transform: translateY(-2px); color: var(--navy-900);
}
.state-grid a small { display: block; font-weight: 400; color: var(--muted); font-size: .8rem; margin-top: 2px; }

/* ---------- brackets table ---------- */
.bracket-cols { display: grid; gap: 20px; }
@media (min-width: 760px) { .bracket-cols { grid-template-columns: 1fr 1fr; } }
table.brackets { width: 100%; border-collapse: collapse; font-size: .93rem; background: var(--card); border: 1px solid var(--line); border-radius: 12px; overflow: hidden; box-shadow: var(--shadow-sm); }
table.brackets th, table.brackets td { padding: 10px 14px; border-bottom: 1px solid var(--line); text-align: left; }
table.brackets thead th { background: linear-gradient(135deg, var(--navy-900), var(--navy-800)); color: #fff; font-size: .8rem; text-transform: uppercase; letter-spacing: .05em; }
table.brackets tbody tr:last-child td { border-bottom: 0; }
table.brackets td:last-child { text-align: right; font-variant-numeric: tabular-nums; font-weight: 600; }

/* ---------- faq ---------- */
.faq { background: var(--card); border: 1px solid var(--line); border-radius: 12px; margin-bottom: 12px; overflow: hidden; box-shadow: var(--shadow-sm); transition: box-shadow .15s ease; }
.faq:hover { box-shadow: var(--shadow-md); }
.faq summary { cursor: pointer; padding: 16px 18px; font-weight: 700; color: var(--navy-900); list-style: none; display: flex; justify-content: space-between; align-items: center; gap: 12px; }
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after {
  content: "+"; flex-shrink: 0; width: 28px; height: 28px; border-radius: 50%;
  background: var(--green-50); color: var(--green-600); font-size: 1.15rem; font-weight: 700;
  display: inline-flex; align-items: center; justify-content: center; transition: transform .2s ease;
}
.faq[open] summary::after { content: "–"; transform: rotate(180deg); }
.faq .faq-a { padding: 0 18px 18px; color: var(--ink-soft); }

/* ---------- steps ---------- */
.steps { display: grid; gap: 16px; }
@media (min-width: 760px) { .steps { grid-template-columns: repeat(3, 1fr); } }
.step {
  background: var(--card); border: 1px solid var(--line); border-radius: var(--radius);
  padding: 22px; box-shadow: var(--shadow-sm); transition: transform .15s ease, box-shadow .15s ease;
}
.step:hover { transform: translateY(-3px); box-shadow: var(--shadow-md); }
.step .n {
  display: inline-flex; align-items: center; justify-content: center;
  background: linear-gradient(135deg, var(--navy-800), var(--navy-900)); color: #fff;
  width: 36px; height: 36px; border-radius: 12px; font-weight: 800; margin-bottom: 12px; font-size: 1rem;
}
.step h3 { margin: 0 0 6px; }
.step p { margin: 0; color: var(--muted); font-size: .93rem; }

/* ---------- footer ---------- */
.site-footer { background: linear-gradient(180deg, var(--navy-900), var(--navy-950)); color: #94a3b8; margin-top: 56px; padding: 40px 0 24px; font-size: .9rem; border-top: 1px solid rgba(255,255,255,.08); }
.site-footer a { color: #cbd5e1; text-decoration: none; }
.site-footer a:hover { color: #fff; }
.foot-grid { display: grid; gap: 24px; }
@media (min-width: 760px) { .foot-grid { grid-template-columns: 2fr 1fr 1fr; } }
.site-footer h4 { color: #fff; margin: 0 0 10px; font-size: .95rem; font-weight: 700; }
.site-footer ul { list-style: none; padding: 0; margin: 0; }
.site-footer li { margin-bottom: 8px; }
.copy { margin-top: 24px; padding-top: 18px; border-top: 1px solid rgba(255,255,255,.1); font-size: .82rem; color: #64748b; }

/* ---------- prose pages ---------- */
.prose { background: var(--card); border: 1px solid var(--line); border-radius: var(--radius); padding: 30px; margin: 26px 0; box-shadow: var(--shadow-sm); }
.prose h1 { color: var(--navy-900); margin-top: 0; font-weight: 800; letter-spacing: -.015em; }
.prose li { margin-bottom: 8px; }
.topic-list { list-style: none; padding: 0; }
.topic-list li { background: var(--bg); border: 1px solid var(--line); border-radius: var(--radius-sm); padding: 14px 16px; margin-bottom: 12px; transition: box-shadow .15s ease; }
.topic-list li:hover { box-shadow: var(--shadow-sm); }
.topic-list strong { color: var(--navy-900); }
.soon { display: inline-block; background: #fef3c7; color: #92400e; font-size: .78rem; font-weight: 700; padding: 3px 12px; border-radius: 20px; margin-left: 8px; vertical-align: middle; }

/* ---------- responsive tweaks ---------- */
@media (max-width: 640px) {
  .hero { padding: 40px 0 34px; }
  .calc-form, .calc-results { padding: 20px; }
  .net-hero .amt { font-size: 2rem; }
  .prose { padding: 20px; }
}