body{background:#f4f0e8;color:#18332d;font-family:Arial,sans-serif;margin:0}header,main,footer{max-width:1100px;margin:auto;padding:24px}header{display:flex;justify-content:space-between;gap:16px;flex-wrap:wrap}a{color:#145a4b}main{background:#fffdf8;border:1px solid #ddd7cc;border-radius:12px;padding:32px;margin:20px auto}h1,h2{font-family:Georgia,serif}h1{font-size:clamp(28px,4vw,42px)}h2{margin-top:34px}table{border-collapse:collapse;display:block;overflow-x:auto}th,td{border:1px solid #ddd;padding:10px;text-align:left;min-width:110px}th{background:#eee9df}li{margin:8px 0}.tiles{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px}.tile{border:1px solid #ddd;border-radius:8px;padding:18px;text-decoration:none}.note{background:#f0eee6;padding:16px;border-left:3px solid #356d5c}@media(max-width:650px){.tiles{grid-template-columns:1fr}main{padding:18px;margin:10px}}
/* Responsive tax guidance */
main table{display:block;max-width:100%;overflow-x:auto;-webkit-overflow-scrolling:touch;border-collapse:collapse}main th,main td{min-width:110px;padding:10px 12px;vertical-align:top}main h2{margin-top:1.5rem}.tax-topic-links{display:grid;grid-template-columns:repeat(auto-fit,minmax(240px,1fr));gap:10px;margin:24px 0}.tax-topic-links p{margin:0}.tax-topic-links a{display:block;padding:12px 14px;border:1px solid #dce4e9;border-radius:10px;text-decoration:none}.tax-topic-links a:hover{background:#f2f7f8}