.article-container[data-astro-cid-6x7vyvv6]{max-width:740px;margin:0 auto;padding:2rem 1.5rem 4rem}.breadcrumb[data-astro-cid-6x7vyvv6]{font-size:.85rem;color:var(--gray-600);margin-bottom:2rem}.breadcrumb[data-astro-cid-6x7vyvv6] a[data-astro-cid-6x7vyvv6]{color:var(--gold);text-decoration:none}.breadcrumb[data-astro-cid-6x7vyvv6] a[data-astro-cid-6x7vyvv6]:hover{text-decoration:underline}.article-header[data-astro-cid-6x7vyvv6]{margin-bottom:3rem}.article-meta[data-astro-cid-6x7vyvv6]{display:flex;gap:1rem;align-items:center;margin-bottom:1rem;flex-wrap:wrap}.article-tag[data-astro-cid-6x7vyvv6]{background:var(--forest);color:var(--white);padding:.25rem .75rem;border-radius:4px;font-size:.8rem;font-weight:600;text-transform:uppercase;letter-spacing:.05em}.article-meta[data-astro-cid-6x7vyvv6] time[data-astro-cid-6x7vyvv6],.article-reading-time[data-astro-cid-6x7vyvv6]{font-size:.85rem;color:var(--gray-600)}h1[data-astro-cid-6x7vyvv6]{font-family:var(--font-heading);font-size:clamp(1.8rem,4vw,2.4rem);color:var(--text);line-height:1.2;margin:0 0 1rem}.article-subtitle[data-astro-cid-6x7vyvv6]{font-size:1.15rem;color:var(--gray-600);line-height:1.6}h2[data-astro-cid-6x7vyvv6]{font-family:var(--font-heading);font-size:1.6rem;color:var(--text);margin:3rem 0 1rem}h3[data-astro-cid-6x7vyvv6]{font-family:var(--font-heading);font-size:1.2rem;color:var(--text);margin:1.5rem 0 .5rem}h4[data-astro-cid-6x7vyvv6]{font-size:1rem;color:var(--text);margin:1rem 0 .5rem}p[data-astro-cid-6x7vyvv6]{color:var(--text);line-height:1.7;margin:0 0 1rem}ul[data-astro-cid-6x7vyvv6]{color:var(--text);line-height:1.7;padding-left:1.5rem}li[data-astro-cid-6x7vyvv6]{margin-bottom:.5rem}.tax-comparison[data-astro-cid-6x7vyvv6]{display:grid;grid-template-columns:1fr 1fr;gap:1rem;margin:1.5rem 0}.tax-example[data-astro-cid-6x7vyvv6]{background:var(--bg-light);border:1px solid var(--gray-200);border-radius:8px;padding:1.5rem}.tax-example[data-astro-cid-6x7vyvv6] h3[data-astro-cid-6x7vyvv6]{margin-top:0;font-size:1rem;color:var(--gray-600)}.tax-example-better[data-astro-cid-6x7vyvv6]{background:#1b43320a;border-color:#c8e6d0}.tax-example-better[data-astro-cid-6x7vyvv6] h3[data-astro-cid-6x7vyvv6]{color:var(--forest)}.tax-calc[data-astro-cid-6x7vyvv6]{margin-top:1rem}.calc-row[data-astro-cid-6x7vyvv6]{display:flex;justify-content:space-between;padding:.5rem 0;font-size:.9rem;border-bottom:1px solid var(--gray-200)}.calc-subtotal[data-astro-cid-6x7vyvv6]{border-bottom:2px solid 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h3[data-astro-cid-6x7vyvv6]{margin-top:0;color:var(--forest-deep);font-size:1.3rem}.category-subtitle[data-astro-cid-6x7vyvv6]{font-size:.9rem;color:var(--gray-600);margin-bottom:1rem}.deduction-grid[data-astro-cid-6x7vyvv6]{display:grid;grid-template-columns:1fr 1fr;gap:.75rem}.deduction-card[data-astro-cid-6x7vyvv6]{background:var(--white);border:1px solid var(--gray-200);border-radius:8px;padding:1rem}.deduction-card-highlight[data-astro-cid-6x7vyvv6]{grid-column:1 / -1;border-color:var(--gold);background:var(--warning-light)}.deduction-header[data-astro-cid-6x7vyvv6]{display:flex;justify-content:space-between;align-items:flex-start;margin-bottom:.5rem;gap:.5rem}.deduction-value[data-astro-cid-6x7vyvv6]{font-size:.8rem;color:var(--forest);font-weight:600;white-space:nowrap}.deduction-card[data-astro-cid-6x7vyvv6] p[data-astro-cid-6x7vyvv6]{font-size:.85rem;margin:0}.per-diem-rules[data-astro-cid-6x7vyvv6]{display:grid;grid-template-columns:repeat(3,1fr);gap:1rem;margin:1.5rem 0}.rule-card[data-astro-cid-6x7vyvv6]{background:var(--bg-light);padding:1.25rem;border-radius:8px;border-top:3px solid var(--forest)}.rule-card[data-astro-cid-6x7vyvv6] h3[data-astro-cid-6x7vyvv6]{margin-top:0;font-size:1rem}.rule-card[data-astro-cid-6x7vyvv6] ul[data-astro-cid-6x7vyvv6]{font-size:.9rem;padding-left:1.25rem}.rule-card[data-astro-cid-6x7vyvv6] li[data-astro-cid-6x7vyvv6]{margin-bottom:.4rem}.rule-card-warning[data-astro-cid-6x7vyvv6]{border-top-color:var(--gold-hover);background:var(--danger-light)}.per-diem-example[data-astro-cid-6x7vyvv6]{background:var(--forest-deep, #0D2118);color:var(--white);padding:1.5rem;border-radius:8px;margin:1.5rem 0}.per-diem-example[data-astro-cid-6x7vyvv6] h3[data-astro-cid-6x7vyvv6]{color:var(--gold);margin-top:0}.example-calc[data-astro-cid-6x7vyvv6] .calc-row[data-astro-cid-6x7vyvv6]{border-bottom-color:var(--text);color:var(--gray-200)}.example-calc[data-astro-cid-6x7vyvv6] .calc-subtotal[data-astro-cid-6x7vyvv6]{border-bottom-color:var(--gray-600)}.example-calc[data-astro-cid-6x7vyvv6] .calc-total[data-astro-cid-6x7vyvv6]{border-bottom:none}.example-calc[data-astro-cid-6x7vyvv6] .savings[data-astro-cid-6x7vyvv6]{color:var(--gold)}.depreciation-comparison[data-astro-cid-6x7vyvv6]{display:grid;grid-template-columns:1fr 1fr;gap:1rem;margin:1.5rem 0}.dep-method[data-astro-cid-6x7vyvv6]{background:var(--bg-light);padding:1.5rem;border-radius:8px;border-top:3px solid var(--forest)}.dep-method[data-astro-cid-6x7vyvv6] h3[data-astro-cid-6x7vyvv6]{margin-top:0;font-size:1rem;color:var(--forest-deep)}.dep-method[data-astro-cid-6x7vyvv6] ul[data-astro-cid-6x7vyvv6]{font-size:.9rem;padding-left:1.25rem}.dep-example[data-astro-cid-6x7vyvv6]{background:var(--forest-deep, #0D2118);color:var(--white);padding:1rem;border-radius:6px;margin-top:1rem;display:flex;justify-content:space-between;align-items:center;font-size:.9rem}.dep-amount[data-astro-cid-6x7vyvv6]{color:var(--gold);font-weight:700;font-size:1.1rem}.callout-gold[data-astro-cid-6x7vyvv6]{background:var(--warning-light);border:1px solid var(--gold);border-radius:8px;padding:1.5rem;margin:1.5rem 0}.callout-gold[data-astro-cid-6x7vyvv6] h4[data-astro-cid-6x7vyvv6]{color:#8b6914;margin-top:0}.callout-gold[data-astro-cid-6x7vyvv6] p[data-astro-cid-6x7vyvv6]{font-size:.95rem;margin:0}.callout-dark[data-astro-cid-6x7vyvv6]{background:var(--forest-deep, #0D2118);color:var(--white);padding:1.5rem;border-radius:8px;margin:1.5rem 0}.callout-dark[data-astro-cid-6x7vyvv6] h4[data-astro-cid-6x7vyvv6]{color:var(--gold);margin-top:0}.callout-dark[data-astro-cid-6x7vyvv6] p[data-astro-cid-6x7vyvv6]{color:var(--gray-200);margin:0}.quarterly-table[data-astro-cid-6x7vyvv6]{overflow-x:auto;margin:1.5rem 0}.quarterly-table[data-astro-cid-6x7vyvv6] table[data-astro-cid-6x7vyvv6]{width:100%;border-collapse:collapse;font-size:.9rem}.quarterly-table[data-astro-cid-6x7vyvv6] th[data-astro-cid-6x7vyvv6]{background:var(--forest-deep, #0D2118);color:var(--white);padding:.75rem 1rem;text-align:left}.quarterly-table[data-astro-cid-6x7vyvv6] td[data-astro-cid-6x7vyvv6]{padding:.75rem 1rem;border-bottom:1px solid var(--gray-200)}.deadline[data-astro-cid-6x7vyvv6]{font-weight:700;color:#c0392b}.penalty-warning[data-astro-cid-6x7vyvv6]{background:var(--danger-light);border:1px solid #f0c8b0;border-radius:8px;padding:1.25rem;margin:1.5rem 0}.penalty-warning[data-astro-cid-6x7vyvv6] h4[data-astro-cid-6x7vyvv6]{color:#c0392b;margin-top:0}.penalty-warning[data-astro-cid-6x7vyvv6] p[data-astro-cid-6x7vyvv6]{font-size:.95rem;margin:0}.set-aside-grid[data-astro-cid-6x7vyvv6]{display:grid;grid-template-columns:repeat(3,1fr);gap:1rem;margin:1.5rem 0}.set-aside-card[data-astro-cid-6x7vyvv6]{background:var(--bg-light);padding:1.25rem;border-radius:8px;text-align:center}.set-aside-pct[data-astro-cid-6x7vyvv6]{display:block;font-family:var(--font-heading);font-size:1.8rem;color:var(--forest);margin-bottom:.25rem}.set-aside-label[data-astro-cid-6x7vyvv6]{display:block;font-weight:600;font-size:.9rem;margin-bottom:.5rem}.set-aside-card[data-astro-cid-6x7vyvv6] p[data-astro-cid-6x7vyvv6]{font-size:.8rem;color:var(--gray-600);margin:0}.forms-list[data-astro-cid-6x7vyvv6]{margin:1.5rem 0}.form-item[data-astro-cid-6x7vyvv6]{display:flex;gap:1rem;padding:1.25rem;border-bottom:1px solid var(--gray-200);align-items:flex-start}.form-item[data-astro-cid-6x7vyvv6]:last-child{border-bottom:none}.form-number[data-astro-cid-6x7vyvv6]{background:var(--forest-deep, #0D2118);color:var(--gold);padding:.4rem .75rem;border-radius:6px;font-weight:700;font-size:.75rem;white-space:nowrap;flex-shrink:0}.form-item[data-astro-cid-6x7vyvv6] strong[data-astro-cid-6x7vyvv6]{color:var(--text)}.form-item[data-astro-cid-6x7vyvv6] p[data-astro-cid-6x7vyvv6]{font-size:.9rem;margin:.25rem 0 0;color:var(--gray-600)}.records-grid[data-astro-cid-6x7vyvv6]{display:grid;grid-template-columns:repeat(3,1fr);gap:1rem;margin:1.5rem 0}.record-card[data-astro-cid-6x7vyvv6]{background:var(--bg-light);padding:1.25rem;border-radius:8px}.record-card[data-astro-cid-6x7vyvv6] h3[data-astro-cid-6x7vyvv6]{margin-top:0;font-size:1rem;color:var(--forest-deep)}.record-card[data-astro-cid-6x7vyvv6] ul[data-astro-cid-6x7vyvv6]{font-size:.85rem;padding-left:1.25rem}.record-card[data-astro-cid-6x7vyvv6] li[data-astro-cid-6x7vyvv6]{margin-bottom:.4rem}.record-card-tip[data-astro-cid-6x7vyvv6]{background:var(--warning-light);border:1px solid var(--gold)}.record-card-tip[data-astro-cid-6x7vyvv6] h3[data-astro-cid-6x7vyvv6]{color:#8b6914}.insurance-tax-grid[data-astro-cid-6x7vyvv6]{display:grid;grid-template-columns:1fr 1fr;gap:1rem;margin:1.5rem 0}.itax-card[data-astro-cid-6x7vyvv6]{background:var(--bg-light);padding:1.25rem;border-radius:8px}.itax-card[data-astro-cid-6x7vyvv6] h3[data-astro-cid-6x7vyvv6]{margin-top:0;font-size:1rem}.itax-card[data-astro-cid-6x7vyvv6] ul[data-astro-cid-6x7vyvv6]{font-size:.9rem;padding-left:1.25rem}.mistakes-grid[data-astro-cid-6x7vyvv6]{margin:1.5rem 0}.mistake-card[data-astro-cid-6x7vyvv6]{display:flex;gap:1rem;padding:1.25rem;border-bottom:1px solid var(--gray-200)}.mistake-card[data-astro-cid-6x7vyvv6]:last-child{border-bottom:none}.mistake-num[data-astro-cid-6x7vyvv6]{background:#c0392b;color:var(--white);width:30px;height:30px;border-radius:50%;display:flex;align-items:center;justify-content:center;font-weight:700;font-size:.85rem;flex-shrink:0}.mistake-card[data-astro-cid-6x7vyvv6] strong[data-astro-cid-6x7vyvv6]{color:var(--text)}.mistake-card[data-astro-cid-6x7vyvv6] p[data-astro-cid-6x7vyvv6]{font-size:.9rem;margin:.25rem 0 0;color:var(--gray-600)}.faq-section[data-astro-cid-6x7vyvv6]{margin-top:3rem}.faq-list[data-astro-cid-6x7vyvv6]{margin:1.5rem 0}.faq-item[data-astro-cid-6x7vyvv6]{border:1px solid var(--gray-200);border-radius:8px;margin-bottom:.75rem;overflow:hidden}.faq-item[data-astro-cid-6x7vyvv6] summary[data-astro-cid-6x7vyvv6]{padding:1rem 1.25rem;font-weight:600;cursor:pointer;list-style:none;display:flex;justify-content:space-between;align-items:center}.faq-item[data-astro-cid-6x7vyvv6] summary[data-astro-cid-6x7vyvv6]:after{content:"+";font-size:1.2rem;color:var(--gold)}.faq-item[data-astro-cid-6x7vyvv6][open] summary[data-astro-cid-6x7vyvv6]:after{content:"−"}.faq-item[data-astro-cid-6x7vyvv6] p[data-astro-cid-6x7vyvv6]{padding:0 1.25rem 1rem;margin:0;font-size:.95rem;color:var(--gray-600)}.cta-section[data-astro-cid-6x7vyvv6]{margin-top:3rem}.cta-box[data-astro-cid-6x7vyvv6]{background:var(--forest-deep, #0D2118);color:var(--white);padding:3rem 2rem;border-radius:12px;text-align:center}.cta-box[data-astro-cid-6x7vyvv6] h2[data-astro-cid-6x7vyvv6]{color:var(--white);font-family:var(--font-heading);margin-top:0}.cta-box[data-astro-cid-6x7vyvv6] p[data-astro-cid-6x7vyvv6]{color:var(--gray-200);max-width:600px;margin:0 auto 1.5rem}.cta-button[data-astro-cid-6x7vyvv6]{display:inline-block;background:var(--gold);color:var(--white);padding:1rem 2.5rem;border-radius:8px;text-decoration:none;font-weight:700;font-size:1.1rem;transition:background .2s}.cta-button[data-astro-cid-6x7vyvv6]:hover{background:var(--gold-hover, #C49B1A)}.cta-subtext[data-astro-cid-6x7vyvv6]{font-size:.85rem;margin-top:1rem!important}.cta-subtext[data-astro-cid-6x7vyvv6] a[data-astro-cid-6x7vyvv6]{color:var(--gold)}@media (max-width: 768px){.tax-comparison[data-astro-cid-6x7vyvv6],.deduction-grid[data-astro-cid-6x7vyvv6],.per-diem-rules[data-astro-cid-6x7vyvv6],.depreciation-comparison[data-astro-cid-6x7vyvv6],.set-aside-grid[data-astro-cid-6x7vyvv6],.records-grid[data-astro-cid-6x7vyvv6],.insurance-tax-grid[data-astro-cid-6x7vyvv6]{grid-template-columns:1fr}}@media (max-width: 640px){.article-container[data-astro-cid-6x7vyvv6]{padding:1rem 1rem 3rem}h1[data-astro-cid-6x7vyvv6]{font-size:1.6rem}h2[data-astro-cid-6x7vyvv6]{font-size:1.3rem}.deduction-header[data-astro-cid-6x7vyvv6]{flex-direction:column}}