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a:hover{border-color:#cfc7f4;background:#fbfaff;transform:translateY(-3px)}.hc-category-cloud b{display:block;font-size:15px}.hc-category-cloud span{display:block;margin-top:7px;color:#777184;line-height:1.48;font-size:12px}.hc-contact-strip{background:linear-gradient(135deg,#f2efff,#eefbff)}.hc-contact-strip>.container{display:flex;justify-content:space-between;align-items:center;gap:30px;padding-top:18px;padding-bottom:18px}.hc-contact-strip h2{font-size:clamp(30px,4vw,50px);margin:.1em 0}.hc-contact-strip p{max-width:700px;color:#615c6c}.hc-contact-actions{display:flex;flex-wrap:wrap;gap:10px}.hc-breadcrumbs{display:flex;align-items:center;gap:8px;flex-wrap:wrap;font-size:12px;color:#777184;margin-bottom:26px}.hc-breadcrumbs a{color:#5d47d5;font-weight:750}.hc-breadcrumbs span:last-child{max-width:420px;white-space:nowrap;overflow:hidden;text-overflow:ellipsis}.hc-tax-hero,.hc-article-hero{padding:clamp(110px,11vw,160px) 0 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b{color:#b51e3c}.hc-warning p{margin:6px 0 0;color:#6f4250;line-height:1.6}.hc-article-guidance{margin-top:40px}.hc-article-guidance h2,.hc-policy-note b{color:#191622}.hc-article-guidance h2{font-size:30px;letter-spacing:-.025em}.hc-article-guidance p{font-size:16px;line-height:1.75;color:#5f5969}.hc-action-row{display:flex;gap:10px;flex-wrap:wrap;margin-top:20px}.hc-policy-note{margin-top:36px;padding:20px;border-radius:18px;background:#f6f4fb;border:1px solid #e9e5f1}.hc-policy-note p{margin:7px 0 0;color:#6b6575;line-height:1.6;font-size:14px}.hc-feedback{display:grid;grid-template-columns:1fr auto;gap:16px;align-items:center;margin-top:32px;padding:22px;border-top:1px solid #e9e5f0;border-bottom:1px solid #e9e5f0}.hc-feedback b{display:block}.hc-feedback span{display:block;margin-top:4px;color:#777183;font-size:13px}.hc-feedback>div:nth-child(2){display:flex;gap:8px}.hc-feedback button{border:1px solid #dad4eb;background:#fff;color:#4f475f;border-radius:12px;padding:10px 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span{display:grid;place-items:center;min-width:40px;height:40px;padding:0 10px;border:1px solid #ded9e9;border-radius:10px;color:#4e475a}.hc-pagination .current{background:#5d47d5;border-color:#5d47d5;color:#fff}.hc-empty{padding:38px;border:1px dashed #d9d3e7;border-radius:22px;background:#fbfaff;text-align:center}.hc-empty h3{font-size:24px;margin-top:0}.hc-empty p{max-width:620px;margin:0 auto 20px;color:#6c6677;line-height:1.65}
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@media(max-width:860px){.hc-hero{padding-top:110px}.hc-section-grid,.hc-article-grid,.hc-category-grid{grid-template-columns:1fr}.hc-category-cloud{grid-template-columns:repeat(2,minmax(0,1fr))}.hc-article-hero-grid,.hc-article-layout{grid-template-columns:1fr}.hc-article-aside{display:none}.hc-side-nav{position:static;grid-template-columns:1fr 1fr;order:-1}.hc-contact-strip>.container{display:block}.hc-contact-actions{margin-top:20px}.hc-section-head{align-items:start;flex-direction:column}.hc-inline-search{width:100%}}
@media(max-width:620px){.hc-hero{padding:98px 0 62px}.hc-hero h1{font-size:46px}.hc-search{grid-template-columns:auto 1fr;padding:8px 10px 8px 15px;border-radius:18px}.hc-search button{grid-column:1/-1;width:100%}.hc-quick-links{justify-content:flex-start;overflow-x:auto;flex-wrap:nowrap;padding-bottom:6px}.hc-quick-links a{white-space:nowrap}.hc-urgent-grid,.hc-category-cloud{grid-template-columns:1fr}.hc-section-card{min-height:auto;padding:20px}.hc-section-icon{flex-basis:48px;height:48px;border-radius:14px}.hc-article-card{min-height:0;padding:20px}.hc-card-meta{flex-wrap:wrap}.hc-card-meta a{width:100%;margin:4px 0 0}.hc-side-nav{grid-template-columns:1fr}.hc-feedback{grid-template-columns:1fr}.hc-feedback>div:nth-child(2){justify-content:flex-start}.hc-article-hero{padding-top:100px}.hc-article-hero h1{font-size:38px}.hc-meta-pills{gap:6px}.hc-quick-answer{font-size:16px;padding:22px}.hc-urgent-grid>a{grid-template-columns:40px 1fr}.hc-urgent-grid em{display:none}}
@media(prefers-reduced-motion:reduce){.hc-hero-orb{animation:none}.hc-section-card,.hc-article-card,.hc-category-grid>a,.hc-urgent-grid>a{transition:none}}
.hc-search{grid-template-columns:auto minmax(0,1fr) minmax(170px,220px) auto}.hc-search select{min-width:0;border:1px solid #e7e2f2;border-radius:13px;background:#f8f6ff;color:#342d48;padding:13px 34px 13px 12px;font-size:13px;font-weight:750;outline:0}.hc-search select:focus{border-color:#8e7be7;box-shadow:0 0 0 3px rgba(93,71,213,.11)}
@media(max-width:760px){.hc-search{grid-template-columns:auto minmax(0,1fr)}.hc-search select{grid-column:1/-1;width:100%}.hc-search button{grid-column:1/-1;width:100%}}