/* TaxExemptForms.com — Main Stylesheet */
/* Aesthetic: Authoritative editorial. Clean government-adjacent but not boring. */
/* Fonts: Playfair Display (headings) + Source Serif 4 (body) */

@import url('https://fonts.googleapis.com/css2?family=Playfair+Display:wght@600;700&family=Source+Serif+4:ital,wght@0,300;0,400;0,600;1,400&family=JetBrains+Mono:wght@400;500&display=swap');

:root {
  --navy: #0f1f38;
  --navy-mid: #1a3358;
  --blue: #1e4d8c;
  --blue-light: #2563a8;
  --gold: #c8972a;
  --gold-light: #e8b84b;
  --cream: #faf8f4;
  --cream-dark: #f0ece4;
  --text: #1a1a2e;
  --text-mid: #3d4166;
  --text-light: #6b7280;
  --border: #d4cfc6;
  --white: #ffffff;
  --green: #1a6b3c;
  --red: #9b2335;
  --max-width: 860px;
  --font-head: 'Playfair Display', Georgia, serif;
  --font-body: 'Source Serif 4', Georgia, serif;
  --font-mono: 'JetBrains Mono', monospace;
}

*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }

html { font-size: 16px; scroll-behavior: smooth; }

body {
  font-family: var(--font-body);
  font-weight: 400;
  color: var(--text);
  background: var(--cream);
  line-height: 1.7;
}

/* ── HEADER ── */
.site-header {
  background: var(--navy);
  border-bottom: 3px solid var(--gold);
  padding: 0;
}

.header-inner {
  max-width: var(--max-width);
  margin: 0 auto;
  padding: 20px 24px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 16px;
}

.site-logo {
  display: flex;
  flex-direction: column;
  text-decoration: none;
}

.logo-main {
  font-family: var(--font-head);
  font-size: 1.5rem;
  font-weight: 700;
  color: var(--white);
  letter-spacing: -0.01em;
  line-height: 1.1;
}

.logo-sub {
  font-size: 0.72rem;
  color: var(--gold-light);
  letter-spacing: 0.12em;
  text-transform: uppercase;
  font-weight: 300;
}

.header-nav {
  display: flex;
  gap: 20px;
  flex-wrap: wrap;
}

.header-nav a {
  color: rgba(255,255,255,0.75);
  text-decoration: none;
  font-size: 0.85rem;
  letter-spacing: 0.03em;
  transition: color 0.2s;
}

.header-nav a:hover { color: var(--gold-light); }

/* ── BREADCRUMB ── */
.breadcrumb {
  background: var(--navy-mid);
  padding: 8px 24px;
}

.breadcrumb-inner {
  max-width: var(--max-width);
  margin: 0 auto;
  font-size: 0.78rem;
  color: rgba(255,255,255,0.55);
}

.breadcrumb a { color: rgba(255,255,255,0.7); text-decoration: none; }
.breadcrumb a:hover { color: var(--gold-light); }
.breadcrumb span { margin: 0 6px; }

/* ── HERO ── */
.page-hero {
  background: linear-gradient(135deg, var(--navy) 0%, var(--navy-mid) 60%, var(--blue) 100%);
  padding: 52px 24px 44px;
  border-bottom: 1px solid var(--border);
}

.hero-inner {
  max-width: var(--max-width);
  margin: 0 auto;
}

.page-form-badge {
  display: inline-block;
  background: var(--gold);
  color: var(--navy);
  font-family: var(--font-mono);
  font-size: 0.7rem;
  font-weight: 500;
  letter-spacing: 0.08em;
  padding: 3px 10px;
  border-radius: 2px;
  margin-bottom: 14px;
  text-transform: uppercase;
}

.page-hero h1 {
  font-family: var(--font-head);
  font-size: clamp(1.8rem, 4vw, 2.6rem);
  color: var(--white);
  line-height: 1.15;
  margin-bottom: 14px;
  font-weight: 700;
}

.page-hero .lead {
  font-size: 1.05rem;
  color: rgba(255,255,255,0.8);
  max-width: 620px;
  font-weight: 300;
  font-style: italic;
}

/* ── FRESHNESS BAR ── */
.freshness-bar {
  background: var(--cream-dark);
  border-left: 4px solid var(--gold);
  padding: 10px 18px;
  font-size: 0.8rem;
  color: var(--text-mid);
  border-bottom: 1px solid var(--border);
}

.freshness-bar-inner {
  max-width: var(--max-width);
  margin: 0 auto;
  display: flex;
  align-items: center;
  gap: 8px;
}

.freshness-bar .icon { color: var(--gold); font-size: 0.9rem; }

/* ── MAIN CONTENT ── */
.page-content {
  max-width: var(--max-width);
  margin: 0 auto;
  padding: 40px 24px 60px;
}

/* ── SECTION HEADINGS ── */
.section-label {
  font-family: var(--font-mono);
  font-size: 0.68rem;
  font-weight: 500;
  letter-spacing: 0.14em;
  text-transform: uppercase;
  color: var(--gold);
  margin-bottom: 8px;
}

h2 {
  font-family: var(--font-head);
  font-size: 1.45rem;
  color: var(--navy);
  margin-bottom: 16px;
  padding-bottom: 10px;
  border-bottom: 2px solid var(--border);
}

h3 {
  font-family: var(--font-head);
  font-size: 1.1rem;
  color: var(--navy);
  margin-bottom: 10px;
  margin-top: 28px;
}

p { margin-bottom: 16px; color: var(--text); }

/* ── CONTENT SECTIONS ── */
.content-section { margin-bottom: 44px; }

/* ── KEY RULES ── */
.rules-list {
  list-style: none;
  padding: 0;
  margin: 0 0 16px;
}

.rules-list li {
  padding: 10px 14px 10px 42px;
  margin-bottom: 6px;
  background: var(--white);
  border: 1px solid var(--border);
  border-left: 4px solid var(--blue);
  border-radius: 0 4px 4px 0;
  position: relative;
  font-size: 0.95rem;
}

.rules-list li::before {
  content: "→";
  position: absolute;
  left: 14px;
  color: var(--blue);
  font-family: var(--font-mono);
  font-weight: 500;
}

/* ── TABLES ── */
.threshold-table-wrap {
  overflow-x: auto;
  margin: 16px 0 24px;
  border: 1px solid var(--border);
  border-radius: 4px;
}

table {
  width: 100%;
  border-collapse: collapse;
  font-size: 0.9rem;
  background: var(--white);
}

thead {
  background: var(--navy);
  color: var(--white);
}

thead th {
  padding: 11px 16px;
  text-align: left;
  font-family: var(--font-mono);
  font-size: 0.75rem;
  font-weight: 500;
  letter-spacing: 0.06em;
  text-transform: uppercase;
}

tbody tr:nth-child(even) { background: var(--cream); }
tbody tr:hover { background: #eae6de; }

tbody td {
  padding: 10px 16px;
  border-bottom: 1px solid var(--border);
  vertical-align: top;
}

tbody tr:last-child td { border-bottom: none; }

.amount {
  font-family: var(--font-mono);
  font-weight: 500;
  color: var(--navy);
}

.tag-2026 {
  display: inline-block;
  background: var(--navy);
  color: var(--gold-light);
  font-family: var(--font-mono);
  font-size: 0.65rem;
  padding: 1px 6px;
  border-radius: 2px;
  vertical-align: middle;
  margin-left: 4px;
}

.tag-2025 {
  display: inline-block;
  background: var(--cream-dark);
  color: var(--text-light);
  font-family: var(--font-mono);
  font-size: 0.65rem;
  padding: 1px 6px;
  border-radius: 2px;
  vertical-align: middle;
  margin-left: 4px;
}

/* ── EXAMPLE BOX ── */
.example-box {
  background: var(--white);
  border: 1px solid var(--border);
  border-top: 4px solid var(--blue);
  border-radius: 0 0 4px 4px;
  padding: 24px 28px;
  margin: 24px 0;
}

.example-box .example-label {
  font-family: var(--font-mono);
  font-size: 0.68rem;
  font-weight: 500;
  letter-spacing: 0.12em;
  text-transform: uppercase;
  color: var(--blue);
  margin-bottom: 10px;
}

.example-box p { margin-bottom: 10px; font-size: 0.95rem; }
.example-box p:last-child { margin-bottom: 0; }

.example-math {
  background: var(--cream-dark);
  border: 1px solid var(--border);
  border-radius: 3px;
  padding: 12px 16px;
  font-family: var(--font-mono);
  font-size: 0.85rem;
  margin: 12px 0;
  line-height: 1.8;
}

/* ── CTA BOX ── */
.cta-box {
  background: linear-gradient(135deg, var(--navy) 0%, var(--blue) 100%);
  border-radius: 6px;
  padding: 28px 32px;
  margin: 32px 0;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 20px;
  flex-wrap: wrap;
}

.cta-box-text h3 {
  color: var(--white);
  font-family: var(--font-head);
  font-size: 1.1rem;
  margin: 0 0 6px;
}

.cta-box-text p {
  color: rgba(255,255,255,0.75);
  font-size: 0.88rem;
  margin: 0;
}

.cta-btn {
  display: inline-block;
  background: var(--gold);
  color: var(--navy);
  font-family: var(--font-mono);
  font-size: 0.82rem;
  font-weight: 500;
  letter-spacing: 0.04em;
  padding: 12px 24px;
  border-radius: 3px;
  text-decoration: none;
  white-space: nowrap;
  transition: background 0.2s, transform 0.1s;
}

.cta-btn:hover { background: var(--gold-light); transform: translateY(-1px); }

.cta-secondary {
  display: inline-block;
  color: rgba(255,255,255,0.7);
  font-size: 0.82rem;
  text-decoration: underline;
  text-underline-offset: 3px;
  margin-top: 8px;
  transition: color 0.2s;
}

.cta-secondary:hover { color: var(--gold-light); }

/* ── INDEX CARDS (homepage) ── */
.form-grid {
  display: grid;
  grid-template-columns: repeat(auto-fill, minmax(260px, 1fr));
  gap: 16px;
  margin: 28px 0;
}

.form-card {
  background: var(--white);
  border: 1px solid var(--border);
  border-top: 3px solid var(--blue);
  border-radius: 0 0 4px 4px;
  padding: 20px 22px;
  text-decoration: none;
  display: block;
  transition: box-shadow 0.2s, transform 0.15s;
}

.form-card:hover {
  box-shadow: 0 4px 16px rgba(15,31,56,0.12);
  transform: translateY(-2px);
}

.form-card-code {
  font-family: var(--font-mono);
  font-size: 0.7rem;
  color: var(--gold);
  font-weight: 500;
  letter-spacing: 0.1em;
  text-transform: uppercase;
  margin-bottom: 8px;
}

.form-card h3 {
  font-family: var(--font-head);
  font-size: 1rem;
  color: var(--navy);
  margin: 0 0 8px;
}

.form-card p {
  font-size: 0.83rem;
  color: var(--text-light);
  margin: 0;
  line-height: 1.5;
}

/* ── INTRO SECTION (homepage) ── */
.intro-section {
  background: var(--white);
  border: 1px solid var(--border);
  border-radius: 4px;
  padding: 28px 32px;
  margin-bottom: 36px;
}

/* ── FOOTER ── */
#network-footer {
  background: var(--navy);
  border-top: 3px solid var(--gold);
  color: rgba(255,255,255,0.7);
  margin-top: 60px;
}

.footer-inner {
  max-width: var(--max-width);
  margin: 0 auto;
  padding: 36px 24px 28px;
}

.footer-network {
  margin-bottom: 16px;
  font-size: 0.88rem;
}

.footer-hub-label a {
  color: var(--gold-light);
  text-decoration: none;
  font-weight: 600;
}

.footer-links {
  display: flex;
  flex-wrap: wrap;
  gap: 16px;
  margin-bottom: 16px;
  padding-bottom: 16px;
  border-bottom: 1px solid rgba(255,255,255,0.1);
}

.footer-links a {
  color: rgba(255,255,255,0.65);
  text-decoration: none;
  font-size: 0.85rem;
  transition: color 0.2s;
}

.footer-links a:hover { color: var(--gold-light); }

.footer-tools {
  font-size: 0.82rem;
  color: rgba(255,255,255,0.5);
  margin-bottom: 20px;
  display: flex;
  flex-wrap: wrap;
  gap: 4px 12px;
  align-items: center;
}

.footer-tools strong { color: rgba(255,255,255,0.7); margin-right: 4px; }

.footer-tools a {
  color: rgba(255,255,255,0.55);
  text-decoration: none;
  transition: color 0.2s;
}

.footer-tools a:hover { color: var(--gold-light); }

.footer-contact {
  margin-bottom: 12px;
  font-size: 0.85rem;
  color: rgba(255,255,255,0.7);
}

.footer-contact a {
  color: var(--gold-light);
  text-decoration: none;
  transition: color 0.2s;
}

.footer-contact a:hover { color: #fff; }

.footer-legal {
  font-size: 0.75rem;
  color: rgba(255,255,255,0.45);
  line-height: 1.6;
  margin-top: 20px;
  padding-top: 16px;
  border-top: 1px solid rgba(255,255,255,0.1);
}

.footer-legal p { margin-bottom: 4px; color: rgba(255,255,255,0.45); }

/* ── UTILITY ── */
.note-box {
  background: #fffbeb;
  border: 1px solid #fcd34d;
  border-left: 4px solid var(--gold);
  border-radius: 0 4px 4px 0;
  padding: 14px 18px;
  font-size: 0.88rem;
  color: #78350f;
  margin: 16px 0;
}

.two-col {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 20px;
  margin: 16px 0;
}

@media (max-width: 600px) {
  .two-col { grid-template-columns: 1fr; }
  .cta-box { flex-direction: column; }
  .header-inner { flex-direction: column; align-items: flex-start; }
  .header-nav { gap: 12px; }
}