:root{--page: #ffffff;--ledger: #f1f0ec;--ink: #14213d;--quiet: #5b6473;--deduction: #8c2f28;--threshold: #c27c0e;--hairline: rgba(91, 100, 115, .35);--rule: 1px solid var(--hairline);--focus: #1f5fbf;--font-display: "Newsreader", Georgia, "Times New Roman", serif;--font-body: "Public Sans", "Helvetica Neue", Arial, sans-serif;--measure: 66ch;--wide: 1080px;--gutter: 16px}@font-face{font-family:Newsreader;src:url(/fonts/newsreader-600.woff2) format("woff2");font-weight:600;font-style:normal;font-display:swap}@font-face{font-family:Public Sans;src:url(/fonts/public-sans-400.woff2) format("woff2");font-weight:400;font-style:normal;font-display:swap}@font-face{font-family:Public Sans;src:url(/fonts/public-sans-600.woff2) format("woff2");font-weight:600;font-style:normal;font-display:swap}*{box-sizing:border-box}html{-webkit-text-size-adjust:100%}body{margin:0;background:var(--page);color:var(--ink);font-family:var(--font-body);font-size:17px;line-height:1.5;font-variant-numeric:lining-nums tabular-nums;font-feature-settings:"tnum" 1,"lnum" 1;overflow-wrap:break-word}h1,h2,h3,h4{font-family:var(--font-display);font-weight:600;letter-spacing:-.01em;line-height:1.1;margin:0 0 .5rem;color:var(--ink);text-wrap:balance}h1{font-size:2.6rem}h2{font-size:1.6rem;margin-top:2.5rem}h3{font-size:1.2rem;margin-top:1.75rem}p,ul,ol,dl{margin:0 0 1rem}.prose{max-width:var(--measure)}.prose>*+h2{margin-top:2.5rem}li{margin-bottom:.3rem}a{color:var(--ink);text-decoration:underline;text-decoration-thickness:1px;text-underline-offset:.15em;text-decoration-color:var(--quiet)}a:hover{text-decoration-color:var(--ink)}:focus-visible{outline:2px solid var(--focus);outline-offset:2px}.skip-link{position:absolute;left:var(--gutter);top:-3rem;background:var(--page);padding:.5rem .75rem;z-index:10}.skip-link:focus{top:.5rem}.visually-hidden{position:absolute!important;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap;border:0}.quiet{color:var(--quiet)}.small{font-size:.9rem}.frame{max-width:var(--wide);margin:0 auto;padding:0 var(--gutter)}main{padding:1.5rem 0 3rem}@media(min-width:900px){main{padding:2.5rem 0 4rem}}.site-header{border-bottom:var(--rule)}.site-header .frame{display:flex;align-items:baseline;justify-content:space-between;gap:1rem 1.5rem;flex-wrap:wrap;padding-top:.9rem;padding-bottom:.9rem}.site-name{font-family:var(--font-display);font-weight:600;font-size:1.15rem;letter-spacing:-.01em;text-decoration:none;white-space:nowrap}.site-nav{display:flex;gap:.25rem 1.1rem;flex-wrap:wrap}.site-nav a{text-decoration:none;color:var(--quiet);font-size:.95rem}.site-nav a:hover,.site-nav a[aria-current=page]{color:var(--ink);text-decoration:underline}.site-footer{border-top:var(--rule);margin-top:3rem;padding:2rem 0 2.5rem;color:var(--quiet);font-size:.9rem}.site-footer .frame{display:grid;gap:1rem}.site-footer nav{display:flex;flex-wrap:wrap;gap:.25rem 1.1rem}.site-footer a{color:var(--quiet)}.site-footer p{margin:0;max-width:var(--measure)}.page-head{max-width:var(--measure);margin-bottom:1.5rem}.page-head .subtitle{font-size:1.05rem;margin:.35rem 0 0}.kicker{color:var(--quiet);font-size:.9rem;margin:0 0 .5rem}.kicker a{color:var(--quiet)}table{width:100%;border-collapse:collapse}th,td{text-align:left;padding:.55rem .6rem .55rem 0;border-bottom:var(--rule);vertical-align:top}th{font-weight:600}thead th{border-bottom:1px solid var(--ink);font-size:.85rem;font-weight:600}.num{text-align:right;white-space:nowrap}td.num,th.num{padding-left:.75rem}label{display:block;font-weight:600;margin-bottom:.25rem}.field{margin-bottom:1.1rem}.field .help{color:var(--quiet);font-size:.85rem;margin:.25rem 0 0}input[type=text],input[type=number],select{font:inherit;font-variant-numeric:tabular-nums;color:var(--ink);background:var(--page);border:1px solid var(--quiet);border-radius:2px;padding:.5rem .6rem;width:100%;max-width:22rem}input[type=number]{-moz-appearance:textfield;appearance:textfield}input::-webkit-outer-spin-button,input::-webkit-inner-spin-button{-webkit-appearance:none;margin:0}.money-input{display:flex;align-items:center;gap:.4rem;max-width:22rem}.money-input .prefix{color:var(--quiet)}.money-input input{flex:1}.money-input .unit{color:var(--quiet);white-space:nowrap;font-size:.9rem}.checks{display:grid;gap:.35rem}.checks label{font-weight:400;display:flex;gap:.5rem;align-items:center;margin:0}input[type=checkbox]{width:1.1rem;height:1.1rem;accent-color:var(--ink);margin:0}button,.button{font:inherit;color:var(--ink);background:var(--page);border:1px solid var(--ink);border-radius:2px;padding:.5rem .9rem;cursor:pointer;text-decoration:none}button:hover,.button:hover{background:var(--ledger)}button.link{border:0;padding:0;background:none;text-decoration:underline;text-decoration-thickness:1px;text-underline-offset:.15em;text-decoration-color:var(--quiet);text-align:left;cursor:pointer}.calc{display:grid;gap:2rem;grid-template-columns:1fr}.calc-inputs{order:2}.calc-result{order:1}@media(min-width:900px){.calc{grid-template-columns:minmax(260px,340px) minmax(0,1fr);gap:3rem;align-items:start}.calc-inputs{order:1}.calc-result{order:2}}.figure-block{background:var(--page);padding:.25rem 0 .75rem;border-bottom:var(--rule);margin-bottom:1.5rem}@media(max-width:899px){.figure-block{position:sticky;top:0;z-index:5}}.figure-label{color:var(--quiet);margin:0;font-size:.95rem}.figure{margin:0;display:flex;align-items:baseline;gap:.6rem;flex-wrap:wrap}.figure-amount{font-family:var(--font-display);font-weight:600;font-size:clamp(2.6rem,8vw,4.4rem);letter-spacing:-.02em;line-height:1;font-variant-numeric:lining-nums tabular-nums}.figure-period{color:var(--quiet);font-size:1.1rem}.figure-periods{display:flex;gap:1.5rem;margin:.6rem 0 0;flex-wrap:wrap}.figure-periods div{display:flex;gap:.4rem;align-items:baseline}.figure-periods dt{color:var(--quiet);font-size:.9rem}.figure-periods dd{margin:0;font-weight:600}.figure-rates{margin:.5rem 0 0;color:var(--quiet);font-size:.9rem}.what-changed{margin:.75rem 0 0;font-size:.95rem;max-width:var(--measure)}.ruler{position:relative;height:196px;margin:1.25rem 0 .5rem}.ruler-labels{list-style:none;margin:0;padding:0}.ruler-label{position:absolute;transform:translate(-50%);text-align:center;font-size:.78rem;line-height:1.2;width:8.5em;display:flex;flex-direction:column;justify-content:flex-end}.ruler-label.above{top:0;height:56px}.ruler-label.below{top:142px;justify-content:flex-start}.ruler-label.edge-left{transform:none;text-align:left;align-items:flex-start}.ruler-label.edge-right{transform:translate(-100%);text-align:right;align-items:flex-end}.ruler-name{color:var(--quiet)}.ruler-value{color:var(--threshold);font-weight:600;font-variant-numeric:tabular-nums}.ruler-line{position:absolute;left:0;top:62px;width:100%;height:48px;overflow:visible}.ruler-axis{stroke:var(--ink);stroke-width:1;vector-effect:non-scaling-stroke}.ruler-tick{stroke:var(--threshold);stroke-width:2;vector-effect:non-scaling-stroke}.ruler-you-tick{stroke:var(--ink);stroke-width:3;vector-effect:non-scaling-stroke}.ruler-you{position:absolute;top:112px;margin:0;transform:translate(-50%);font-size:.85rem;font-weight:600;white-space:nowrap;pointer-events:none}.ruler-you.edge-left{transform:none}.ruler-you.edge-right{transform:translate(-100%)}.ruler-sentence{font-weight:600;margin:.25rem 0 .75rem;max-width:var(--measure)}.ruler-list{font-size:.9rem;color:var(--quiet);columns:2;column-gap:2rem}@media(min-width:900px){.ruler-list{position:absolute!important;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0)}}@media(max-width:899px){.ruler{height:84px}.ruler-labels{display:none}.ruler-line{top:8px}.ruler-you{top:58px}}.ledger-wrap{background:var(--ledger);padding:1rem 1.1rem .5rem;margin:0 calc(-1 * var(--gutter))}@media(min-width:900px){.ledger-wrap{margin:0;padding:1.25rem 1.5rem .75rem}}.ledger th,.ledger td{border-bottom:1px solid var(--hairline)}.ledger thead th{border-bottom-color:var(--ink)}.ledger-row th{font-weight:400}.ledger-row.total th,.ledger-row.total td{border-top:2px solid var(--ink);border-bottom:0;font-weight:600;padding-top:.7rem}.ledger-row.deduction .amount{color:var(--deduction)}.ledger-row.info .amount{color:var(--quiet)}.ledger .src{text-align:right;width:4.5rem}.source-chip{font-size:.85rem;color:var(--quiet)}.ledger-toggle{font:inherit;color:inherit;border:0;background:none;padding:0;text-align:left;cursor:pointer}.ledger-toggle:hover{text-decoration:underline;text-decoration-color:var(--quiet)}.ledger-toggle:after{content:" +";color:var(--quiet)}.ledger-toggle[aria-expanded=true]:after{content:" −"}.ledger-arith td{font-size:.9rem;color:var(--quiet);padding:.4rem 0 .8rem 1rem;border-bottom:1px solid var(--hairline)}.ledger-arith[hidden]{display:none}.arith-meta{color:var(--quiet)}.ledger-notes{font-size:.9rem;color:var(--quiet);margin:.75rem 0 .5rem;padding-left:1.1rem}@media(max-width:599px){.ledger thead{display:none}.ledger-row{display:grid;grid-template-columns:max-content max-content 1fr;grid-template-areas:"label label amount" "rate on src";column-gap:.75rem;border-bottom:1px solid var(--hairline);padding:.5rem 0}.ledger-row th,.ledger-row td{border-bottom:0;padding:0}.ledger-row th{grid-area:label}.ledger-row td.amount{grid-area:amount;align-self:start}.ledger-row td.num:nth-child(2){grid-area:rate}.ledger-row td.num:nth-child(3){grid-area:on}.ledger-row td.src{grid-area:src}.ledger-row td.num:nth-child(2),.ledger-row td.num:nth-child(3){text-align:left;font-size:.85rem;color:var(--quiet);padding-top:.15rem}.ledger-row td.num:nth-child(2):not(:empty):before{content:"Rate "}.ledger-row td.num:nth-child(3):not(:empty):before{content:"on "}.ledger-row.total{border-top:2px solid var(--ink);border-bottom:0;padding-top:.7rem}.ledger-row.total th,.ledger-row.total td{border-top:0;padding-top:0}.ledger-arith td{padding-left:0}.ruler-list{columns:1}}@media(max-width:899px){.figure-block{padding:.35rem 0 .5rem;margin-bottom:1rem}.figure-label{font-size:.85rem}.figure-amount{font-size:2.4rem}.figure-period{font-size:.95rem}.figure-periods{gap:.9rem;margin-top:.3rem;font-size:.9rem}.figure-rates{font-size:.8rem;margin-top:.25rem}}.bar{width:100%;height:22px;display:block}.bar-keep{fill:var(--ink)}.bar-ded{fill:var(--deduction)}.bar-legend{list-style:none;padding:0;margin:.6rem 0 0;display:flex;flex-wrap:wrap;gap:.25rem 1.25rem;font-size:.9rem}.swatch{display:inline-block;width:.7rem;height:.7rem;margin-right:.4rem;vertical-align:-1px}.swatch-keep{background:var(--ink)}.swatch-ded{background:var(--deduction)}.rules-used{background:var(--ledger);padding:1rem 1.25rem;max-width:var(--measure)}.rules-used h2{margin-top:0;font-size:1.1rem}.rules-used-list{margin:0;display:grid;gap:.5rem}.rules-used-list div{display:grid;grid-template-columns:9rem 1fr;gap:.5rem}.rules-used-list dt{color:var(--quiet)}.rules-used-list dd{margin:0}@media(max-width:599px){.rules-used-list div{grid-template-columns:1fr;gap:0}}.status-note{border-left:2px solid var(--threshold);padding:.4rem .9rem;margin:1rem 0;max-width:var(--measure);font-size:.95rem}.unavailable{border-left:2px solid var(--deduction);padding:.4rem .9rem;margin:1rem 0;max-width:var(--measure)}.calc-section{margin-top:2.5rem;max-width:var(--measure)}.calc-section h2{margin-top:0}.calc-section.wide{max-width:none}.actions{display:flex;flex-wrap:wrap;gap:.6rem;margin-top:1rem}.actions .note{flex-basis:100%;color:var(--quiet);font-size:.85rem;margin:0}.faq dt{font-weight:600;margin-top:1rem}.faq dd{margin:.25rem 0 0}.related ul{padding-left:1.1rem}.ad-slot{margin:2.5rem 0}.ad-slot .ad-label{display:block;font-size:.75rem;color:var(--quiet);margin-bottom:.25rem}.ad-slot .ad-box{border:1px solid var(--hairline);display:grid;place-items:center;color:var(--quiet);font-size:.8rem}.rates-table td.src{white-space:nowrap}.status-in-force{color:var(--ink)}.status-legislated,.status-announced{color:var(--threshold)}.status-unset{color:var(--deduction)}.link-list{list-style:none;padding:0}.link-list li{margin-bottom:.6rem}.link-list .desc{color:var(--quiet);display:block;font-size:.95rem}.toc{border-bottom:var(--rule);padding-bottom:1rem;margin-bottom:1.5rem}.toc ol{margin:0;padding-left:1.2rem}@media(prefers-reduced-motion:no-preference){.ledger-arith td{transition:none}}@media print{.site-header,.site-footer,.calc-inputs,.actions,.ad-slot,.ledger-toggle:after{display:none!important}.ledger-arith[hidden]{display:table-row}.figure-block{position:static}main{padding:0}}