:root{--ink:#172e29;--muted:#586761;--green:#164b3c;--line:#dbe2dc;--paper:#f6f7f3;--wash:#eaf0e8;--accent:#c9dcb0}*{box-sizing:border-box}html{scroll-behavior:smooth}body{background:var(--paper);color:var(--ink);margin:0;font-family:Arial,Helvetica,sans-serif;font-size:16px;line-height:1.65}a{color:var(--green);text-underline-offset:4px}a:hover{text-decoration-thickness:2px}header{border-bottom:1px solid var(--line);background:#fff}.header-inner{justify-content:space-between;align-items:center;gap:24px;max-width:1180px;min-height:88px;margin:auto;padding:16px 30px;display:flex}.brand{white-space:nowrap;align-items:center;gap:7px;font-size:22px;font-weight:750;text-decoration:none;display:inline-flex}.brand>span:last-child{font-weight:400}.brand-mark{background:var(--green);color:#fff;border-radius:8px;place-items:center;width:35px;height:35px;margin-right:5px;font-size:25px;display:inline-grid}nav{gap:26px;display:flex}nav a{color:var(--ink);padding:8px 0;font-size:14px;text-decoration:none}nav a:hover{text-decoration:underline}main{max-width:1120px;margin:auto;padding:0 30px 64px}.intro{max-width:750px;padding:62px 0 34px}.intro.compact{padding-top:26px}.eyebrow{text-transform:uppercase;letter-spacing:1.8px;color:var(--green);margin:0 0 18px;font-size:12px;font-weight:700}h1{letter-spacing:-1.7px;margin:0 0 20px;font-family:Georgia,Times New Roman,serif;font-size:clamp(36px,5vw,59px);font-weight:400;line-height:1.12}.intro>p:not(.eyebrow){max-width:660px;color:var(--muted);margin:0 0 22px;font-size:18px;line-height:1.65}h2{letter-spacing:-.4px;margin:0 0 16px;font-size:23px;font-weight:600;line-height:1.35}h3{margin:18px 0 10px;font-size:19px;line-height:1.4}.tool-layout{grid-template-columns:minmax(0,735px) 245px;align-items:start;gap:48px;display:grid}.checker{max-width:760px}.lookup,.tax-form{border:1px solid var(--line);background:#fff;padding:30px}.lookup{border-radius:12px 12px 0 0}.tax-form{border-top:none;border-radius:0 0 12px 12px}.checker>.tax-form:first-child{border-top:1px solid var(--line);border-radius:12px}.checker>.lookup:last-child{border-radius:12px}.section-heading{align-items:flex-start;gap:12px;margin-bottom:24px;display:flex}.section-heading h2{margin:0;font-size:21px}.step{color:var(--green);background:var(--wash);border-radius:5px;margin-top:2px;padding:4px 9px;font-size:12px;font-weight:700}.vin-row{gap:10px;margin-top:8px;display:flex}input,select,button{font:inherit}input,select{width:100%;color:var(--ink);background:#fff;border:1px solid #aab8af;border-radius:6px;min-height:48px;padding:12px 13px;line-height:1.4;display:block}input#vin{letter-spacing:.5px;min-width:0;font-family:monospace;font-size:17px}input#vin::placeholder{letter-spacing:0;font-family:Arial,sans-serif;font-size:14px}input:focus,select:focus{border-color:var(--green);outline:3px solid #c9dcb0}button,.button{background:var(--green);color:#fff;cursor:pointer;border:none;border-radius:6px;min-height:48px;padding:13px 20px;font-weight:650;line-height:1.4;text-decoration:none;display:inline-block}button:hover,.button:hover{background:#0e352a}button:disabled{opacity:.65;cursor:wait}.vin-row button{white-space:nowrap}.hint,.privacy-note,small{color:var(--muted);font-size:13px;line-height:1.5}.hint{margin:12px 0 20px}.privacy-note{border-top:1px solid var(--line);margin-bottom:0;padding-top:18px}label{font-size:14px;font-weight:600;display:block}label>input,label>select{margin-top:7px}label small{margin-top:8px;font-weight:400;display:block}.fields{grid-template-columns:1fr 1fr;gap:20px;margin:24px 0;display:grid}.choices{margin:25px 0}.choice{border-bottom:1px solid #edf0ec;grid-template-columns:minmax(0,1fr) 185px;align-items:center;gap:20px;padding:13px 0;font-weight:400;display:grid}.choice select{margin:0;padding:10px;font-size:13px}.choice span{line-height:1.5}details{border-top:1px solid var(--line);border-bottom:1px solid var(--line);margin:24px 0;padding:16px 0}summary{cursor:pointer;font-size:14px;font-weight:600}details p{font-size:14px}details label:not(.choice){margin:15px 0}button.calculate{justify-content:space-between;align-items:center;width:100%;margin-top:28px;display:flex}.vehicle-result{background:#f4f3e9;border-left:3px solid #8c7940;margin-top:25px;padding:22px}.vehicle-result.positive{border-left-color:var(--green);background:#edf4ee}.vehicle-result h3{margin:8px 0 18px}.status{font-size:13px;font-weight:700}.vehicle-result p{margin-bottom:0;font-size:13px}.vehicle-result .text-link{margin-top:18px;display:inline-block}dl{margin:16px 0}dl>div{border-bottom:1px solid #d8e1d7;justify-content:space-between;gap:25px;padding:9px 0;font-size:13px;display:flex}dd{text-align:right;max-width:65%;margin:0;font-weight:600}dt{color:var(--muted)}.error{color:#882a1e;background:#fff0ec;border-left:3px solid #ba4e38;padding:14px;font-size:14px}.error a{color:inherit}.warning{color:#795315}.deduction-result{background:var(--green);color:#fff;border-radius:10px;margin-top:24px;padding:30px}.deduction-result h2{margin:10px 0;font-size:42px}.deduction-result a,.deduction-result dt{color:#d9e8ce}.deduction-result dl>div{border-color:#41685b}.deduction-result p,.deduction-result li{font-size:14px}.aside-rule{border-top:3px solid var(--green);margin-bottom:35px;padding-top:20px}.aside-rule>span{color:var(--muted);font-size:13px}.aside-rule strong{margin:8px 0;font-family:Georgia,serif;font-size:28px;font-weight:400;display:block}aside p{color:var(--muted);font-size:14px;line-height:1.65}aside h2{font-size:17px}aside ol{padding-left:20px}aside li{margin-bottom:22px;padding-left:4px;font-size:14px}aside li p{margin:5px 0}.text-link{font-size:14px;font-weight:600}.next-links{margin:58px 0}.next-links>div{grid-template-columns:repeat(3,1fr);gap:28px;display:grid}.next-links a{border-top:1px solid #aab8af;padding:22px 0;text-decoration:none;display:block}.next-links strong{font-size:17px}.next-links span{color:var(--muted);margin-top:7px;font-size:14px;display:block}.sources{border-top:1px solid var(--line);max-width:800px;margin:48px 0 0;padding-top:30px}.sources h2{font-size:18px}.sources p,.sources li{color:var(--muted);font-size:13px}.sources ul{padding-left:20px}.sources li{margin:5px 0}.sources .disclaimer{margin-top:24px}.breadcrumb{color:var(--muted);gap:12px;padding-top:28px;font-size:13px;display:flex}article{max-width:800px;margin-top:42px}article h2{margin-top:35px}article p,article li{color:#3f5149}article li{margin:9px 0}.reviewed{font-size:13px}.example{background:var(--wash);border-left:3px solid var(--green);margin:28px 0;padding:16px 24px}.example h3{margin-top:0}.table-wrap{overflow-x:auto}table{border-collapse:collapse;width:100%;font-size:14px}th,td{text-align:left;border-bottom:1px solid var(--line);vertical-align:top;padding:14px}th{background:var(--wash);font-weight:650}.brand-links{gap:24px;display:flex}.brand-links a{border-bottom:1px solid var(--line);background:#fff;padding:10px 20px;text-decoration:none}footer{border-top:1px solid var(--line);background:#eef1ea}.footer-inner{justify-content:space-between;gap:35px;max-width:1120px;margin:auto;padding:38px 30px;display:flex}.footer-inner .brand{font-size:18px}.footer-inner p{color:var(--muted);margin:8px 0;font-size:13px}.footer-inner nav{flex-direction:column;gap:0}.skip{z-index:10;background:#fff;padding:10px;position:absolute;top:-80px;left:15px}.skip:focus{top:10px}:focus-visible{outline-offset:3px;outline:3px solid #85a862}@media (max-width:950px){.tool-layout{grid-template-columns:1fr;gap:30px}.checker{max-width:none}aside{display:none}.header-inner{flex-wrap:wrap;gap:10px}nav{gap:22px}.next-links>div{gap:20px}.intro{padding-top:42px}}@media (max-width:600px){body{font-size:15px}main{padding:0 18px 40px}.header-inner{min-height:0;padding:18px}.brand{font-size:21px}nav{white-space:nowrap;gap:20px;width:100%;overflow:auto}nav a{padding:8px 0;font-size:13px}h1{letter-spacing:-1.1px;font-size:39px}.desktop{display:none}.intro{padding:35px 0 20px}.intro>p:not(.eyebrow){font-size:16px}.lookup,.tax-form{padding:22px 18px}.section-heading{gap:9px;margin-bottom:20px}.section-heading h2{font-size:19px}.vin-row{flex-direction:column}.vin-row button{text-align:left;width:100%}.fields{grid-template-columns:1fr;gap:18px}.choice{grid-template-columns:1fr;gap:8px;padding:16px 0}.choice select{font-size:15px}input,select{font-size:16px}.next-links{margin-top:38px}.next-links>div{grid-template-columns:1fr;gap:0}.next-links a{padding:18px 0}.footer-inner{flex-direction:column;gap:22px;padding:30px 18px}.footer-inner nav{width:auto}.sources{margin-top:34px}.deduction-result{padding:24px 20px}table{min-width:530px}article{margin-top:30px}}@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}}.period-note{color:var(--muted);margin:0 0 16px;font-size:14px}.checker,.tool-layout>*{min-width:0}.vin-row input{flex:1}.vin-row button{justify-content:space-between;align-items:center;gap:16px;display:flex}.vehicle-carried{background:var(--wash);border-left:3px solid var(--green);margin:0 0 20px;padding:16px 20px;font-size:14px}.checker>.vehicle-carried+.tax-form{border-top:1px solid var(--line);border-radius:12px}.deduction-result.incomplete{color:var(--ink);background:#f4f1e5;border:1px solid #d9cda8;border-left:4px solid #8c7940}.deduction-result.ineligible{color:var(--ink);background:#fff0ec;border:1px solid #e6c4ba;border-left:4px solid #ba4e38}.deduction-result.incomplete a,.deduction-result.ineligible a{color:var(--green)}.deduction-result.incomplete h2{font-size:30px;line-height:1.25}.deduction-result.ineligible .status{color:#882a1e}.deduction-result.incomplete .status{color:#695721}.vehicle-result dd,.deduction-result dd{overflow-wrap:anywhere}summary{padding:4px 0}input[type=number]{font-variant-numeric:tabular-nums}@media (max-width:600px){header nav[aria-label=Main\ navigation]{grid-template-columns:repeat(2,minmax(0,1fr));gap:0 18px;display:grid;overflow:visible}header nav a{border-top:1px solid var(--line);align-items:center;min-height:44px;display:flex}.vin-row button{text-align:left}.deduction-result.incomplete h2{font-size:27px}.vehicle-carried{padding:14px 16px}.intro{padding-top:28px}}
