.featured-img[data-astro-cid-vjerh6q6]{border-radius:var(--r-lg);margin:0 0 2rem;line-height:0;overflow:hidden}.featured-img[data-astro-cid-vjerh6q6] img[data-astro-cid-vjerh6q6]{object-fit:cover;width:100%;height:260px}.article-meta[data-astro-cid-vjerh6q6]{color:var(--lead);align-items:center;gap:1rem;margin-bottom:1.5rem;font-size:.8rem;display:flex}.reading-time[data-astro-cid-vjerh6q6]{background:var(--paper);border-radius:20px;padding:.2rem .6rem}.intro[data-astro-cid-vjerh6q6]{color:var(--ink-2);border-left:3px solid var(--ember);margin-bottom:2rem;padding-left:1.25rem;font-size:1rem;line-height:1.75}h2[data-astro-cid-vjerh6q6]{margin-top:2.5rem;margin-bottom:1rem}h3[data-astro-cid-vjerh6q6]{margin-bottom:.4rem;font-size:.95rem}p[data-astro-cid-vjerh6q6]{color:var(--lead);margin-bottom:.9rem;font-size:.9rem;line-height:1.7}strong[data-astro-cid-vjerh6q6]{color:var(--ink)}.regimes-grid[data-astro-cid-vjerh6q6]{grid-template-columns:1fr 1fr;gap:1rem;margin:1rem 0 2rem;display:grid}.rg-card[data-astro-cid-vjerh6q6]{border-radius:var(--r-lg);padding:1.25rem}.rg-franchise[data-astro-cid-vjerh6q6]{background:#e8f5e9}.rg-assujetti[data-astro-cid-vjerh6q6]{background:#e3f2fd}.rg-card[data-astro-cid-vjerh6q6] h3[data-astro-cid-vjerh6q6]{margin-bottom:.5rem;font-size:.9rem}.rg-franchise[data-astro-cid-vjerh6q6] h3[data-astro-cid-vjerh6q6]{color:#2e7d32}.rg-assujetti[data-astro-cid-vjerh6q6] h3[data-astro-cid-vjerh6q6]{color:#0d47a1}.rg-card[data-astro-cid-vjerh6q6]>p[data-astro-cid-vjerh6q6]{margin-bottom:.75rem;font-size:.82rem;line-height:1.5}.rg-franchise[data-astro-cid-vjerh6q6]>p[data-astro-cid-vjerh6q6]{color:#1b5e20}.rg-assujetti[data-astro-cid-vjerh6q6]>p[data-astro-cid-vjerh6q6]{color:#0d2a5e}.rg-card[data-astro-cid-vjerh6q6] ul[data-astro-cid-vjerh6q6]{flex-direction:column;gap:.35rem;list-style:none;display:flex}.rg-card[data-astro-cid-vjerh6q6] li[data-astro-cid-vjerh6q6]{padding-left:1rem;font-size:.8rem;line-height:1.3;position:relative}.rg-franchise[data-astro-cid-vjerh6q6] li[data-astro-cid-vjerh6q6]{color:#1b5e20}.rg-assujetti[data-astro-cid-vjerh6q6] li[data-astro-cid-vjerh6q6]{color:#0d2a5e}.rg-card[data-astro-cid-vjerh6q6] li[data-astro-cid-vjerh6q6]:before{content:"•";position:absolute;left:0}.rg-franchise[data-astro-cid-vjerh6q6] li[data-astro-cid-vjerh6q6]:before{color:#2e7d32}.rg-assujetti[data-astro-cid-vjerh6q6] li[data-astro-cid-vjerh6q6]:before{color:#0d47a1}.conditions-list[data-astro-cid-vjerh6q6]{flex-direction:column;gap:.75rem;margin:.75rem 0 2rem;list-style:none;display:flex}.conditions-list[data-astro-cid-vjerh6q6] li[data-astro-cid-vjerh6q6]{color:var(--lead);padding-left:1.5rem;font-size:.875rem;line-height:1.6;position:relative}.conditions-list[data-astro-cid-vjerh6q6] li[data-astro-cid-vjerh6q6]:before{content:"→";color:var(--ember);font-weight:700;position:absolute;left:0}.choice-grid[data-astro-cid-vjerh6q6]{grid-template-columns:1fr 1fr;gap:1rem;margin:1rem 0 2rem;display:grid}.choice-card[data-astro-cid-vjerh6q6]{border-radius:var(--r-lg);padding:1.1rem}.choice-yes[data-astro-cid-vjerh6q6]{background:var(--paper);border-left:4px solid #2e7d32}.choice-no[data-astro-cid-vjerh6q6]{background:var(--paper);border-left:4px solid var(--ember)}.choice-card[data-astro-cid-vjerh6q6] h3[data-astro-cid-vjerh6q6]{margin-bottom:.6rem;font-size:.9rem}.choice-yes[data-astro-cid-vjerh6q6] h3[data-astro-cid-vjerh6q6]{color:#2e7d32}.choice-no[data-astro-cid-vjerh6q6] h3[data-astro-cid-vjerh6q6]{color:var(--ember)}.choice-card[data-astro-cid-vjerh6q6] ul[data-astro-cid-vjerh6q6]{flex-direction:column;gap:.4rem;list-style:none;display:flex}.choice-card[data-astro-cid-vjerh6q6] li[data-astro-cid-vjerh6q6]{color:var(--lead);padding-left:1rem;font-size:.82rem;line-height:1.4;position:relative}.choice-card[data-astro-cid-vjerh6q6] li[data-astro-cid-vjerh6q6]:before{content:"•";color:var(--ember);position:absolute;left:0}.example-box[data-astro-cid-vjerh6q6]{background:var(--paper);border-radius:var(--r-lg);margin:1rem 0 2rem;padding:1.25rem}.example-box[data-astro-cid-vjerh6q6]>h3[data-astro-cid-vjerh6q6]{color:var(--lead);margin-bottom:1rem;font-size:.88rem;font-weight:600}.example-compare[data-astro-cid-vjerh6q6]{grid-template-columns:1fr 1fr;gap:1rem;display:grid}.ex-col[data-astro-cid-vjerh6q6]{flex-direction:column;gap:.5rem;display:flex}.ex-label[data-astro-cid-vjerh6q6]{background:var(--ink);color:var(--white);border-radius:20px;padding:.2rem .6rem;font-size:.72rem;font-weight:700;display:inline-block}.ex-col[data-astro-cid-vjerh6q6] ul[data-astro-cid-vjerh6q6]{flex-direction:column;gap:.3rem;list-style:none;display:flex}.ex-col[data-astro-cid-vjerh6q6] li[data-astro-cid-vjerh6q6]{color:var(--lead);padding-left:1rem;font-size:.82rem;position:relative}.ex-col[data-astro-cid-vjerh6q6] li[data-astro-cid-vjerh6q6]:before{content:"•";color:var(--ember);position:absolute;left:0}.ex-col[data-astro-cid-vjerh6q6] strong[data-astro-cid-vjerh6q6]{color:var(--ember)}.ex-col[data-astro-cid-vjerh6q6] p[data-astro-cid-vjerh6q6]{color:var(--lead);margin:0;font-size:.8rem;font-style:italic;line-height:1.4}.change-list[data-astro-cid-vjerh6q6],.exempt-list[data-astro-cid-vjerh6q6]{flex-direction:column;gap:.45rem;margin:.75rem 0 1.25rem;list-style:none;display:flex}.change-list[data-astro-cid-vjerh6q6] li[data-astro-cid-vjerh6q6],.exempt-list[data-astro-cid-vjerh6q6] li[data-astro-cid-vjerh6q6]{color:var(--lead);padding-left:1.5rem;font-size:.875rem;line-height:1.5;position:relative}.change-list[data-astro-cid-vjerh6q6] li[data-astro-cid-vjerh6q6]:before{content:"▸";color:var(--ember);position:absolute;left:0}.exempt-list[data-astro-cid-vjerh6q6] li[data-astro-cid-vjerh6q6]:before{content:"•";color:var(--ember);position:absolute;left:0}.tip-box[data-astro-cid-vjerh6q6]{border:1px solid var(--spark);border-radius:var(--r-lg);background:#fffbeb;margin:1.5rem 0;padding:1.1rem 1.25rem}.tip-box[data-astro-cid-vjerh6q6] strong[data-astro-cid-vjerh6q6]{color:var(--ink);margin-bottom:.35rem;display:block}.tip-box[data-astro-cid-vjerh6q6] p[data-astro-cid-vjerh6q6]{color:var(--ink-2);margin:0;font-size:.875rem;line-height:1.6}.cta-links[data-astro-cid-vjerh6q6]{flex-wrap:wrap;align-items:center;gap:1rem;margin:2rem 0;display:flex}.cta-primary[data-astro-cid-vjerh6q6]{background:var(--ember);color:var(--white);border-radius:var(--r);padding:.7rem 1.25rem;font-size:.875rem;font-weight:700}.cta-secondary[data-astro-cid-vjerh6q6]{color:var(--ember);font-size:.875rem;font-weight:700}.related-links[data-astro-cid-vjerh6q6]{background:var(--paper);border-radius:var(--r-lg);margin-top:2rem;padding:1.25rem}.related-links[data-astro-cid-vjerh6q6] h3[data-astro-cid-vjerh6q6]{color:var(--ink);margin-bottom:.75rem;font-size:.9rem}.related-links[data-astro-cid-vjerh6q6] ul[data-astro-cid-vjerh6q6]{flex-direction:column;gap:.4rem;list-style:none;display:flex}.related-links[data-astro-cid-vjerh6q6] li[data-astro-cid-vjerh6q6]{padding-left:1rem;font-size:.875rem;position:relative}.related-links[data-astro-cid-vjerh6q6] li[data-astro-cid-vjerh6q6]:before{content:"→";color:var(--ember);font-size:.8rem;position:absolute;left:0}.related-links[data-astro-cid-vjerh6q6] a[data-astro-cid-vjerh6q6]{color:var(--ink)}.related-links[data-astro-cid-vjerh6q6] a[data-astro-cid-vjerh6q6]:hover{color:var(--ember)}@media (width<=640px){.regimes-grid[data-astro-cid-vjerh6q6],.choice-grid[data-astro-cid-vjerh6q6],.example-compare[data-astro-cid-vjerh6q6]{grid-template-columns:1fr}}