.site-nav {
    max-width: 1120px;
    margin: 0 auto 18px;
    display: flex;
    align-items: center;
    justify-content: space-between;
    gap: 18px;
    padding: 12px 4px;
    font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Helvetica, Arial, sans-serif;
}
body {
    background:
        radial-gradient(circle at top left, rgba(0, 140, 69, 0.10), transparent 34rem),
        radial-gradient(circle at top right, rgba(30, 58, 138, 0.10), transparent 32rem),
        #f4f6f9;
}
.site-nav a {
    color: #1e3a8a;
    font-weight: 700;
    text-decoration: none;
}
.site-nav .site-brand {
    display: inline-flex;
    align-items: center;
    gap: 8px;
}
.site-brand::before {
    content: "";
    width: 30px;
    height: 30px;
    border-radius: 50%;
    background: url("assets/taxgal-mascot-generated.png") center / cover no-repeat;
    box-shadow: 0 0 0 2px #fff, 0 2px 8px rgba(15, 23, 42, 0.15);
}
.site-nav a:hover {
    text-decoration: underline;
}
.site-nav .site-brand {
    color: #0f172a;
    font-size: 20px;
    letter-spacing: 0;
}
.site-nav .site-links {
    display: flex;
    flex-wrap: wrap;
    justify-content: flex-end;
    gap: 12px;
    font-size: 14px;
}
.site-page {
    max-width: 980px;
    margin: 0 auto;
    background: #fff;
    padding: 34px;
    border-radius: 12px;
    box-shadow: 0 4px 15px rgba(0,0,0,0.05);
    font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Helvetica, Arial, sans-serif;
}
.site-hero {
    display: grid;
    grid-template-columns: minmax(0, 1.3fr) minmax(220px, 0.7fr);
    gap: 28px;
    align-items: center;
}
.site-hero h1 {
    font-size: 46px;
    line-height: 1.04;
}
.site-hero-art {
    display: flex;
    justify-content: center;
}
.site-hero-art img {
    width: min(100%, 310px);
    height: auto;
    filter: drop-shadow(0 18px 28px rgba(15, 23, 42, 0.16));
}
.site-actions {
    display: flex;
    flex-wrap: wrap;
    gap: 10px;
    margin-top: 22px;
}
.site-button {
    display: inline-flex;
    align-items: center;
    justify-content: center;
    border-radius: 7px;
    padding: 11px 14px;
    background: #1e3a8a;
    color: #fff !important;
    text-decoration: none;
    font-weight: 800;
}
.site-button.secondary {
    background: #e0ecff;
    color: #1e3a8a !important;
}
.site-kicker {
    color: #008c45;
    font-weight: 800;
    text-transform: uppercase;
    font-size: 13px;
    letter-spacing: 0.08em;
    margin-bottom: 10px;
}
.site-stats {
    display: grid;
    grid-template-columns: repeat(3, minmax(0, 1fr));
    gap: 12px;
    margin-top: 22px;
}
.site-stat {
    background: #f8fafc;
    border: 1px solid #e2e8f0;
    border-radius: 8px;
    padding: 14px;
}
.site-stat strong {
    display: block;
    color: #0f172a;
    font-size: 24px;
}
.site-stat span {
    color: #64748b;
    font-size: 13px;
}
.site-page h1 {
    margin: 0 0 10px;
    color: #1e3a8a;
    font-size: 34px;
}
.site-page .subtitle {
    color: #64748b;
    font-size: 18px;
    line-height: 1.5;
    margin: 0 0 28px;
}
.site-page section {
    border-top: 1px solid #e2e8f0;
    padding-top: 22px;
    margin-top: 22px;
}
.site-page h2 {
    color: #0f172a;
    font-size: 22px;
    margin: 0 0 10px;
}
.site-page h3 {
    color: #0f172a;
    font-size: 17px;
    margin: 18px 0 8px;
}
.site-page p,
.site-page li {
    line-height: 1.65;
}
.site-page ul,
.site-page ol {
    margin: 10px 0 0 22px;
    padding: 0;
}
.site-page a {
    color: #1e3a8a;
    font-weight: 700;
}
.site-card-grid {
    display: grid;
    grid-template-columns: repeat(auto-fit, minmax(240px, 1fr));
    gap: 14px;
    margin-top: 14px;
}
.site-card {
    background: #f8fafc;
    border: 1px solid #e2e8f0;
    border-radius: 8px;
    padding: 14px;
    transition: transform 0.18s ease, box-shadow 0.18s ease, border-color 0.18s ease;
}
.site-card:hover {
    transform: translateY(-2px);
    border-color: #b9c9e6;
    box-shadow: 0 10px 24px rgba(15, 23, 42, 0.08);
}
.site-note {
    background: #f8fafc;
    border: 1px solid #e2e8f0;
    border-radius: 8px;
    padding: 16px;
    margin-top: 18px;
}
.site-footer-simple {
    max-width: 980px;
    margin: 18px auto 0;
    color: #64748b;
    font-size: 13px;
    text-align: center;
    font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Helvetica, Arial, sans-serif;
}
@media (max-width: 700px) {
    .site-nav {
        align-items: flex-start;
        flex-direction: column;
    }
    .site-nav .site-links {
        justify-content: flex-start;
    }
    .site-page {
        padding: 22px;
    }
    .site-hero {
        grid-template-columns: 1fr;
    }
    .site-hero h1 {
        font-size: 36px;
    }
    .site-stats {
        grid-template-columns: 1fr;
    }
}

/* TaxGal phone layout polish */
* { box-sizing: border-box; }
img, svg, canvas, iframe { max-width: 100%; }
.site-page { width: min(100% - 24px, 980px); overflow-wrap: anywhere; }
.site-card, .site-note, .site-stat { min-width: 0; }
.site-button, .language-toggle { white-space: normal; text-align: center; }

@media (max-width: 700px) {
    html, body {
        max-width: 100%;
        overflow-x: hidden;
    }

    .site-nav,
    .site-page,
    .site-footer-simple {
        width: calc(100% - 20px);
        max-width: 100%;
        margin-left: auto;
        margin-right: auto;
    }

    .site-nav {
        align-items: center;
        text-align: center;
        padding-left: 0;
        padding-right: 0;
    }

    .site-nav .site-brand,
    .site-nav .site-links {
        justify-content: center;
        width: 100%;
    }

    .site-page {
        padding: 20px 16px;
        border-radius: 8px;
    }

    .site-hero,
    .site-card-grid,
    .site-stats {
        grid-template-columns: minmax(0, 1fr);
        justify-items: center;
    }

    .site-hero {
        text-align: center;
        gap: 18px;
    }

    .site-hero h1,
    .site-page h1 {
        font-size: clamp(2rem, 10vw, 2.35rem);
        line-height: 1.08;
        text-align: center;
    }

    .site-page h2,
    .site-page h3,
    .site-page .subtitle,
    .site-kicker {
        text-align: center;
    }

    .site-actions {
        justify-content: center;
    }

    .site-button,
    .language-toggle {
        width: 100%;
        max-width: 320px;
        justify-content: center;
    }

    .site-card,
    .site-note,
    .site-stat {
        width: 100%;
        max-width: 520px;
        margin-left: auto;
        margin-right: auto;
        text-align: center;
    }

    .site-page ul,
    .site-page ol {
        display: inline-block;
        max-width: 100%;
        margin-left: auto;
        margin-right: auto;
        padding-left: 1.2rem;
        text-align: left;
    }

    .article-top,
    .back-links {
        display: flex;
        flex-wrap: wrap;
        justify-content: center;
        text-align: center;
        gap: 10px;
    }
}

/* TaxGal resource back-link button */
.back-links {
    display: flex;
    flex-wrap: wrap;
    justify-content: center;
    gap: 10px;
    margin: 28px 0 0;
    padding-top: 18px;
}

.back-links a {
    display: inline-flex;
    align-items: center;
    justify-content: center;
    min-height: 42px;
    padding: 11px 16px;
    border: 1px solid rgba(15, 118, 110, 0.28);
    border-radius: 999px;
    background: #0f766e;
    color: #ffffff !important;
    font-weight: 800;
    text-align: center;
    text-decoration: none;
    box-shadow: 0 8px 18px rgba(15, 23, 42, 0.08);
}

.back-links a:hover,
.back-links a:focus-visible {
    background: #134e4a;
    color: #ffffff !important;
    text-decoration: none;
}