:root {
  --planner-ink: #18263a;
  --planner-muted: #607286;
  --planner-line: rgba(24, 38, 58, 0.12);
  --planner-surface: rgba(255, 255, 255, 0.95);
  --planner-surface-soft: rgba(255, 255, 255, 0.82);
  --planner-brand: #0f6abf;
  --planner-brand-2: #13a39a;
  --planner-brand-deep: #0b345f;
  --planner-accent: #f08a38;
  --planner-success: #1f8f5f;
  --planner-danger: #b5443c;
  --planner-shadow: 0 24px 54px rgba(16, 33, 58, 0.08);
  --planner-radius: 20px;
}

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

html {
  scroll-behavior: smooth;
}

body {
  margin: 0;
  background:
    radial-gradient(circle at 0% 0%, rgba(19, 163, 154, 0.14), transparent 34%),
    radial-gradient(circle at 100% 10%, rgba(15, 106, 191, 0.14), transparent 38%),
    linear-gradient(180deg, #eef5ff 0%, #f7f9fc 42%, #f9f7f1 100%);
}

.tax-checklist-shell,
.tax-checklist-shell input,
.tax-checklist-shell select,
.tax-checklist-shell textarea,
.tax-checklist-shell button {
  font: inherit;
}

.tax-checklist-shell {
  width: min(1240px, 94vw);
  margin: 18px auto 40px;
  color: var(--planner-ink);
}

.tax-checklist-shell a {
  color: inherit;
}

.skip-link {
  position: absolute;
  left: -999px;
  top: 0;
}

.skip-link:focus {
  left: 1rem;
  top: 1rem;
  z-index: 1000;
}

.page-flow {
  display: grid;
  gap: 14px;
  margin-top: 14px;
  padding-bottom: 110px;
}

.hero-tax {
  display: grid;
  grid-template-columns: minmax(0, 1.2fr) minmax(280px, 0.8fr);
  gap: 18px;
  margin-top: 12px;
  padding: 18px;
  border-radius: 26px;
  color: #fff;
  background: linear-gradient(135deg, var(--planner-brand-deep), var(--planner-brand) 56%, var(--planner-brand-2));
  box-shadow: var(--planner-shadow);
}

.hero-tax > [data-simplekit-header] {
  grid-column: 1 / -1;
}

.hero-tax .site-topbar {
  margin-bottom: 0;
}

.hero-copy,
.hero-side,
.hero-highlight,
.hero-mini-grid,
.feature-grid,
.summary-grid,
.planner-grid,
.sidebar-stack,
.field-stack,
.category-stack,
.faq-list,
.status-stack {
  display: grid;
  gap: 12px;
}

.eyebrow,
.section-kicker,
.mini-kicker,
.trust-label,
.summary-label {
  display: inline-flex;
  width: fit-content;
  margin: 0;
  font-size: 0.78rem;
  font-weight: 800;
  letter-spacing: 0.08em;
  text-transform: uppercase;
}

.eyebrow,
.mini-kicker {
  opacity: 0.86;
}

.section-kicker,
.trust-label,
.summary-label {
  color: var(--planner-brand);
}

.hero-tax h1,
.panel h2,
.checklist-topbar h3,
.card-heading h3,
.category-main h3 {
  margin: 0;
  font-family: "Iowan Old Style", "Baskerville", "Georgia", serif;
}

.hero-tax h1 {
  font-size: clamp(2.25rem, 4vw, 4.15rem);
  line-height: 0.98;
  max-width: 10ch;
}

.hero-subtitle,
.hero-proof,
.panel-header p,
.card-heading p,
.checklist-topbar p,
.summary-card p,
.category-head p,
.helper-text,
.empty-state p {
  margin: 0;
}

.hero-subtitle {
  font-size: 1rem;
  font-weight: 700;
  max-width: 40ch;
}

.hero-proof,
.panel-header p,
.card-heading p,
.checklist-topbar p,
.summary-card p,
.category-head p,
.feature-grid p,
.faq-item p,
.empty-state p {
  line-height: 1.6;
}

.hero-actions,
.hero-trust-row,
.action-bar,
.action-group,
.category-actions,
.item-actions,
.modal-actions,
.modal-head,
.checklist-topbar,
.planner-heading,
.item-row,
.item-primary,
.item-contact-grid {
  display: flex;
  gap: 10px;
  flex-wrap: wrap;
}

.hero-trust-row span,
.hero-highlight,
.hero-mini-grid div {
  border-radius: 18px;
  border: 1px solid rgba(255, 255, 255, 0.18);
  background: rgba(255, 255, 255, 0.12);
  backdrop-filter: blur(7px);
}

.hero-trust-row span,
.hero-mini-grid div {
  padding: 8px 11px;
  font-size: 0.84rem;
}

.hero-highlight {
  padding: 12px 14px;
}

.hero-highlight strong {
  font-size: clamp(1.3rem, 2.2vw, 1.9rem);
  line-height: 1.08;
}

.mini-summary-label {
  color: rgba(255, 255, 255, 0.76);
  font-size: 0.82rem;
}

.panel,
.summary-card,
.settings-card,
.filters-card,
.checklist-shell,
.status-card,
.category-card,
.feature-grid article,
.faq-item,
.modal-card,
.item-card {
  border: 1px solid var(--planner-line);
  border-radius: var(--planner-radius);
  background: var(--planner-surface);
  box-shadow: 0 10px 30px rgba(16, 33, 58, 0.04);
}

.panel {
  padding: 16px;
}

.intro-compact {
  padding: 12px 16px;
}

.compact-header {
  align-items: center;
}

.compact-proof {
  max-width: 38ch;
  color: var(--planner-muted);
}

.panel-header,
.card-heading {
  display: flex;
  align-items: flex-start;
  justify-content: space-between;
  gap: 16px;
}

.feature-grid {
  grid-template-columns: 1fr;
}

.summary-grid {
  grid-template-columns: repeat(2, minmax(0, 1fr));
}

.feature-grid {
  margin-top: 16px;
}

.feature-grid article,
.summary-card,
.settings-card,
.filters-card,
.checklist-shell,
.status-card,
.faq-item {
  padding: 16px;
}

.planner-panel {
  gap: 14px;
}

.status-stack:empty {
  display: none;
}

.status-card {
  display: flex;
  align-items: flex-start;
  justify-content: space-between;
  gap: 16px;
}

.status-card strong {
  display: block;
  margin-bottom: 4px;
}

.status-card-success {
  background: linear-gradient(135deg, rgba(19, 163, 154, 0.1), rgba(255, 255, 255, 0.96));
}

.status-card-warning {
  background: linear-gradient(135deg, rgba(240, 138, 56, 0.12), rgba(255, 255, 255, 0.96));
}

.status-card-error {
  background: linear-gradient(135deg, rgba(181, 68, 60, 0.12), rgba(255, 255, 255, 0.96));
}

.action-bar {
  align-items: center;
  margin-top: 4px;
  justify-content: space-between;
  position: static;
  z-index: 1;
  padding: 8px;
  border: 1px solid var(--planner-line);
  border-radius: 18px;
  background: rgba(255, 255, 255, 0.96);
  box-shadow: 0 8px 18px rgba(16, 33, 58, 0.04);
}

.action-group {
  align-items: center;
}

.action-group-primary,
.action-group-secondary {
  display: flex;
  gap: 10px;
  flex-wrap: wrap;
}

.reset-menu {
  position: relative;
}

.reset-menu summary {
  list-style: none;
}

.reset-menu summary::-webkit-details-marker {
  display: none;
}

.reset-menu-panel {
  position: absolute;
  right: 0;
  top: calc(100% + 10px);
  z-index: 30;
  display: grid;
  gap: 10px;
  width: min(320px, calc(100vw - 40px));
  padding: 14px;
  border: 1px solid var(--planner-line);
  border-radius: 18px;
  background: rgba(255, 255, 255, 0.98);
  box-shadow: 0 18px 36px rgba(16, 33, 58, 0.12);
}

.planner-state-strip {
  display: grid;
  grid-template-columns: 1fr;
  gap: 12px;
}

.state-pill-card {
  padding: 10px 12px;
  border: 1px solid var(--planner-line);
  border-radius: 18px;
  background: rgba(255, 255, 255, 0.9);
}

.state-pill-card strong,
.summary-card strong {
  display: block;
}

.state-pill-card strong {
  margin: 6px 0 2px;
  font-size: 1rem;
}

.state-pill-card p {
  margin: 0;
  color: var(--planner-muted);
  line-height: 1.35;
  font-size: 0.88rem;
}

.summary-card {
  min-height: 88px;
}

.summary-card strong {
  display: block;
  font-size: clamp(1.3rem, 3vw, 1.8rem);
  line-height: 1.05;
  margin: 4px 0;
}

.summary-grid-compact .summary-card p {
  font-size: 0.84rem;
  line-height: 1.3;
}

.planner-grid {
  grid-template-columns: 1fr;
  align-items: start;
  margin-top: 4px;
}

.sidebar-stack {
  align-content: start;
  order: 2;
  max-width: 720px;
}

.checklist-shell {
  order: 1;
}

.field-stack {
  margin-top: 10px;
}

.settings-disclosure {
  border: 1px solid var(--planner-line);
  border-radius: 18px;
  background: rgba(255, 255, 255, 0.92);
}

.settings-summary {
  padding: 14px 16px;
  cursor: pointer;
  font-weight: 700;
  list-style: none;
}

.settings-summary::-webkit-details-marker {
  display: none;
}

.form-field {
  display: grid;
  gap: 8px;
}

.form-field span {
  font-weight: 700;
}

.form-field input,
.form-field select,
.form-field textarea,
.title-input,
.item-title-input,
.tag-input {
  width: 100%;
  padding: 12px 14px;
  border: 1px solid var(--planner-line);
  border-radius: 14px;
  color: var(--planner-ink);
  background: #fff;
}

.form-field textarea,
.notes-input,
.category-description {
  resize: vertical;
  min-height: 88px;
}

.checklist-shell {
  display: grid;
  gap: 12px;
}

.checklist-controls {
  display: grid;
  grid-template-columns: 1fr 110px;
  gap: 10px;
}

.checklist-topbar {
  align-items: flex-start;
  justify-content: space-between;
}

.category-stack {
  display: grid;
  gap: 10px;
}

.category-card {
  overflow: hidden;
}

.category-head {
  display: grid;
  gap: 10px;
  padding: 12px;
  background: linear-gradient(180deg, rgba(15, 106, 191, 0.06), rgba(255, 255, 255, 0.96));
}

.category-main {
  display: grid;
  gap: 6px;
}

.category-title-text {
  margin: 0;
  font-size: 1.05rem;
}

.category-badge {
  display: inline-flex;
  margin-left: 8px;
  padding: 2px 8px;
  border-radius: 999px;
  background: rgba(24, 38, 58, 0.08);
  color: var(--planner-muted);
  font-size: 0.72rem;
  font-weight: 700;
  vertical-align: middle;
}

.category-description-text {
  margin: 0;
  color: var(--planner-muted);
  font-size: 0.9rem;
  line-height: 1.4;
}

.category-progress {
  display: grid;
  gap: 8px;
}

.progress-meta {
  display: flex;
  justify-content: space-between;
  gap: 12px;
  font-size: 0.88rem;
  color: var(--planner-muted);
}

.progress-bar {
  width: 100%;
  height: 8px;
  border-radius: 999px;
  background: rgba(15, 106, 191, 0.1);
  overflow: hidden;
}

.progress-value {
  height: 100%;
  border-radius: inherit;
  background: linear-gradient(135deg, var(--planner-brand), var(--planner-brand-2));
}

.category-body {
  display: grid;
  gap: 8px;
  padding: 10px;
}

.category-body[hidden] {
  display: none;
}

.items-list,
.item-children {
  display: grid;
  gap: 8px;
}

.item-card {
  padding: 8px 10px;
  background: rgba(255, 255, 255, 0.92);
}

.item-card[data-depth="1"] {
  margin-left: 12px;
  border-left: 4px solid rgba(19, 163, 154, 0.22);
}

.item-card[data-depth="2"] {
  margin-left: 20px;
  border-left: 4px solid rgba(240, 138, 56, 0.22);
}

.item-row {
  align-items: center;
  justify-content: space-between;
}

.item-primary {
  align-items: center;
  flex: 1 1 260px;
  gap: 8px;
}

.item-checkbox {
  width: 20px;
  height: 20px;
  margin: 0;
  accent-color: var(--planner-brand);
}

.item-title-input,
.title-input {
  min-width: 160px;
  font-weight: 700;
}

.item-title-text {
  font-weight: 700;
  line-height: 1.4;
}

.item-actions {
  align-items: center;
  justify-content: flex-end;
}

.item-detail-actions {
  display: flex;
  gap: 8px;
  flex-wrap: wrap;
}

.item-actions .btn,
.category-actions .btn {
  min-height: 32px;
  padding: 0 10px;
}

.item-summary-text {
  margin-top: 8px;
  color: var(--planner-muted);
  font-size: 0.9rem;
  line-height: 1.4;
}

.item-detail-toggle {
  min-width: 84px;
}

.item-details-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 8px;
  margin-top: 8px;
}

.category-manage-grid {
  padding: 8px;
  border: 1px solid var(--planner-line);
  border-radius: 14px;
  background: rgba(15, 106, 191, 0.03);
}

.planner-status-disclosure {
  border: 1px solid var(--planner-line);
  border-radius: 18px;
  background: rgba(255, 255, 255, 0.9);
}

.planner-status-summary {
  display: grid;
  gap: 4px;
  padding: 10px 12px;
  cursor: pointer;
  font-weight: 700;
  list-style: none;
}

.planner-status-summary::-webkit-details-marker {
  display: none;
}

.item-details-grid[hidden] {
  display: none;
}

.item-details-grid .full-width {
  grid-column: 1 / -1;
}

.helper-text,
.muted-text {
  color: var(--planner-muted);
  font-size: 0.92rem;
}

.pill {
  display: inline-flex;
  align-items: center;
  min-height: 24px;
  padding: 0 9px;
  border-radius: 999px;
  background: rgba(15, 106, 191, 0.08);
  color: var(--planner-brand-deep);
  font-size: 0.8rem;
  font-weight: 700;
}

.pill-muted {
  background: rgba(24, 38, 58, 0.06);
  color: var(--planner-muted);
}

.empty-state {
  display: grid;
  gap: 8px;
  padding: 24px;
  text-align: center;
  border: 1px dashed rgba(15, 106, 191, 0.24);
  border-radius: 18px;
  background: rgba(15, 106, 191, 0.03);
}

.faq-list {
  margin-top: 16px;
}

.faq-item summary {
  cursor: pointer;
  font-weight: 700;
}

.faq-item[open] {
  background: linear-gradient(180deg, rgba(15, 106, 191, 0.04), rgba(255, 255, 255, 0.96));
}

.tax-checklist-shell .btn,
.icon-btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 40px;
  padding: 0 14px;
  border-radius: 999px;
  border: 1px solid transparent;
  text-decoration: none;
  cursor: pointer;
  transition: transform 140ms ease, box-shadow 140ms ease, background-color 140ms ease, border-color 140ms ease;
}

.icon-btn {
  min-width: 42px;
  padding: 0 14px;
  color: var(--planner-ink);
  background: #fff;
  border-color: var(--planner-line);
}

.tax-checklist-shell .btn:hover,
.icon-btn:hover {
  transform: translateY(-1px);
}

.tax-checklist-shell .btn-primary {
  color: #fff;
  background: linear-gradient(135deg, var(--planner-brand), var(--planner-brand-2));
  box-shadow: 0 14px 28px rgba(11, 52, 95, 0.22);
}

.tax-checklist-shell .btn-secondary {
  color: #fff;
  border-color: rgba(255, 255, 255, 0.28);
  background: rgba(255, 255, 255, 0.12);
}

.tax-checklist-shell .btn-secondary-panel,
.tax-checklist-shell .btn-tertiary {
  color: var(--planner-ink);
  border-color: var(--planner-line);
  background: #fff;
}

.tax-checklist-shell .btn[disabled] {
  opacity: 0.55;
  cursor: not-allowed;
  transform: none;
}

.tax-checklist-shell .btn-danger {
  color: #fff;
  background: linear-gradient(135deg, var(--planner-danger), #cf665c);
  box-shadow: 0 14px 28px rgba(181, 68, 60, 0.18);
}

.tax-checklist-shell .btn:focus-visible,
.tax-checklist-shell input:focus-visible,
.tax-checklist-shell select:focus-visible,
.tax-checklist-shell textarea:focus-visible,
.reset-menu summary:focus-visible,
.icon-btn:focus-visible,
.faq-item summary:focus-visible {
  outline: 3px solid rgba(240, 138, 56, 0.32);
  outline-offset: 2px;
}

.modal-overlay {
  position: fixed;
  inset: 0;
  display: grid;
  place-items: center;
  padding: 20px;
  background: rgba(11, 25, 45, 0.52);
  z-index: 2000;
}

.modal-overlay[hidden] {
  display: none;
}

.modal-card {
  width: min(100%, 560px);
  padding: 20px;
}

.modal-head {
  align-items: center;
  justify-content: space-between;
}

.modal-head h2 {
  margin: 0;
}

.modal-actions {
  justify-content: flex-end;
  margin-top: 18px;
}

.visually-hidden {
  position: absolute;
  width: 1px;
  height: 1px;
  padding: 0;
  margin: -1px;
  overflow: hidden;
  clip: rect(0, 0, 0, 0);
  white-space: nowrap;
  border: 0;
}

.no-print {
  print-color-adjust: exact;
}

@media (min-width: 760px) {
  .feature-grid,
  .planner-state-strip {
    grid-template-columns: repeat(3, minmax(0, 1fr));
  }

  .summary-grid {
    grid-template-columns: repeat(4, minmax(0, 1fr));
  }

  .item-details-grid {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  .checklist-controls {
    grid-template-columns: minmax(0, 1fr) 140px;
  }

  .hero-tax {
    grid-template-columns: minmax(0, 1.1fr) minmax(240px, 0.7fr);
  }
}

@media (max-width: 900px) {
  .hero-tax {
    grid-template-columns: 1fr;
  }

  .hero-side {
    display: none;
  }

  .hero-trust-row {
    display: none;
  }

  .panel-header,
  .card-heading,
  .planner-heading,
  .checklist-topbar,
  .action-bar {
    flex-direction: column;
  }

  .action-bar {
    align-items: stretch;
  }

  .action-group-primary,
  .action-group-secondary {
    width: 100%;
  }

  .reset-menu-panel {
    position: static;
    width: 100%;
  }

  .checklist-controls {
    grid-template-columns: 1fr;
  }
}

@media (max-width: 640px) {
  .tax-checklist-shell {
    width: min(100vw - 24px, 100%);
    margin: 12px auto 32px;
  }

  .intro-compact {
    display: none;
  }

  .hero-tax {
    padding: 16px;
  }

  .hero-subtitle {
    font-size: 1rem;
  }

  .hero-tax,
  .panel,
  .settings-card,
  .summary-card,
  .state-pill-card,
  .checklist-shell,
  .faq-item,
  .status-card {
    padding: 14px;
  }

  .intro-compact {
    padding: 12px 14px;
  }

  .compact-proof,
  .summary-grid-compact .summary-card p {
    display: none;
  }

  .category-description-text {
    display: none;
  }

  .summary-card {
    min-height: 72px;
  }

  .summary-card strong {
    margin: 4px 0 0;
    font-size: 1.2rem;
  }

  .category-head,
  .category-body,
  .item-card {
    padding: 14px;
  }

  .item-card[data-depth="1"] {
    margin-left: 8px;
  }

  .item-card[data-depth="2"] {
    margin-left: 14px;
  }

  .action-group-primary .btn,
  .action-group-secondary .btn,
  .reset-menu summary {
    width: 100%;
  }
}

@media print {
  body {
    background: #fff;
  }

  .tax-checklist-shell {
    width: 100%;
    margin: 0;
  }

  .hero-tax,
  .panel,
  .category-card,
  .item-card,
  .summary-card,
  .checklist-shell {
    box-shadow: none;
    background: #fff;
  }

  .hero-tax {
    color: #000;
    border: 1px solid #d6dce4;
    background: #fff;
  }

  .hero-trust-row,
  .hero-actions,
  .action-bar,
  .filters-card,
  [data-simplekit-header],
  [data-simplekit-support],
  [data-simplekit-footer],
  .category-actions,
  .item-actions,
  .icon-btn,
  .modal-overlay,
  .related-panel,
  .skip-link {
    display: none !important;
  }

  .planner-grid {
    grid-template-columns: 1fr;
  }

  .item-details-grid,
  .item-details-grid[hidden] {
    display: grid !important;
  }

  .item-title-input,
  .title-input,
  .form-field input,
  .form-field textarea,
  .form-field select,
  .tag-input,
  .notes-input,
  .category-description {
    border: 0;
    padding: 0;
    background: transparent;
  }

  .category-card,
  .item-card,
  .faq-item,
  .summary-card,
  .panel {
    break-inside: avoid;
    page-break-inside: avoid;
  }

  .item-card[data-depth="1"],
  .item-card[data-depth="2"] {
    margin-left: 12px;
  }
}