/* =========================================================
   INTERTAX 2.0 ARTICLE SYSTEM
   ========================================================= */

.intertax-article,
.editor-styles-wrapper {
  --intertax-navy: #183d68;
  --intertax-blue: #2878c8;
  --intertax-blue-light: #59a7e8;
  --intertax-ink: #17202a;
  --intertax-white: #ffffff;
  --intertax-off-white: #f7f9fb;
  --intertax-gray: #697586;
  --intertax-border: #d9e3ee;
  --intertax-soft-blue: #eef5fb;
}

.post-content.intertax-article {
  width: min(100%, 1180px);
  max-width: none;
  margin: 0 auto;
  background: var(--intertax-white);
  color: var(--intertax-ink);
  counter-reset: article-main;
  font-size: 17px;
  line-height: 1.7;
}

.post-content.intertax-article > * {
  width: 100%;
  max-width: 860px;
  box-sizing: border-box;
}

.post-content.intertax-article > .alignwide,
.post-content.intertax-article > .wp-block-image.alignwide,
.post-content.intertax-article > .wp-block-gallery.alignwide,
.post-content.intertax-article > .wp-block-table.alignwide {
  max-width: 860px;
}

.post-content.intertax-article > .alignfull {
  max-width: none;
}

.intertax-article .intertax-section,
.editor-styles-wrapper .intertax-section {
  margin-top: 0;
  margin-bottom: 0;
  padding-top: 8px;
  padding-bottom: 8px;
}

.intertax-article .wp-block-group,
.editor-styles-wrapper .wp-block-group {
  box-sizing: border-box;
}

.intertax-article h1,
.editor-styles-wrapper h1 {
  margin: 28px 0 26px;
  color: var(--intertax-navy);
  font-size: clamp(32px, 4vw, 48px);
  line-height: 1.15;
  font-weight: 800;
  letter-spacing: 0;
  text-align: left;
}

.intertax-article h2,
.editor-styles-wrapper h2 {
  margin-top: 48px;
  margin-bottom: 20px;
  padding-left: 16px;
  border-left: 5px solid var(--intertax-blue);
  color: var(--intertax-navy);
  font-size: clamp(25px, 3vw, 32px);
  line-height: 1.25;
  font-weight: 700;
  letter-spacing: 0;
  text-align: left;
}

.intertax-article h2:not(.article-toc h2):not(.article-summary h2):not(.intertax-cta h2):not(.article-eeat h2):not(.article-author-box h2) {
  counter-increment: article-main;
  counter-reset: article-sub;
}

.intertax-article h2:not(.article-toc h2):not(.article-summary h2):not(.intertax-cta h2):not(.article-eeat h2):not(.article-author-box h2)::before {
  margin-right: 10px;
  color: var(--intertax-blue);
  content: counter(article-main) ".";
}

.intertax-article h3,
.editor-styles-wrapper h3 {
  margin-top: 32px;
  margin-bottom: 14px;
  color: var(--intertax-blue);
  font-size: 22px;
  line-height: 1.35;
  font-weight: 700;
  letter-spacing: 0;
  text-align: left;
}

.intertax-article h3:not(.article-toc h3):not(.article-summary h3):not(.intertax-cta h3) {
  counter-increment: article-sub;
}

.intertax-article h3:not(.article-toc h3):not(.article-summary h3):not(.intertax-cta h3)::before {
  margin-right: 9px;
  color: var(--intertax-navy);
  content: counter(article-main) "." counter(article-sub) ".";
}

.intertax-article p,
.editor-styles-wrapper p {
  margin: 0 0 18px;
}

.intertax-article p,
.intertax-article .wp-block-paragraph {
  text-align: justify;
  text-justify: inter-word;
  hyphens: auto;
  -webkit-hyphens: auto;
}

.intertax-article a,
.editor-styles-wrapper a {
  color: var(--intertax-blue);
  font-weight: 600;
  text-decoration: underline;
  text-decoration-thickness: 1px;
  text-underline-offset: 3px;
}

.intertax-article a:hover {
  color: var(--intertax-navy);
}

.intertax-article ul,
.intertax-article ol,
.editor-styles-wrapper ul,
.editor-styles-wrapper ol {
  margin: 18px 0 26px 22px;
  padding: 0;
}

.intertax-article li,
.editor-styles-wrapper li {
  margin-bottom: 10px;
  text-align: left;
}

.intertax-article li::marker,
.editor-styles-wrapper li::marker {
  color: var(--intertax-blue);
  font-weight: 700;
}

.intertax-article .article-lead,
.editor-styles-wrapper .article-lead {
  margin: 24px 0 28px;
  color: var(--intertax-ink);
  font-size: 19px;
  line-height: 1.7;
}

.intertax-article .legal-status,
.editor-styles-wrapper .legal-status {
  margin-bottom: 24px;
  padding: 12px 16px;
  background: var(--intertax-off-white);
  border-top: 3px solid var(--intertax-blue);
  color: var(--intertax-gray);
  font-size: 14px;
  line-height: 1.5;
}

.intertax-article .legal-status p,
.editor-styles-wrapper .legal-status p {
  margin: 0;
  text-align: left;
}

.intertax-article .article-summary,
.editor-styles-wrapper .article-summary {
  margin: 32px 0 38px;
  padding: 28px 30px;
  background: linear-gradient(135deg, #f7f9fb 0%, #eef5fb 100%);
  border: 1px solid var(--intertax-border);
  border-left: 5px solid var(--intertax-blue);
  border-radius: 6px;
  box-shadow: 0 3px 12px rgba(24, 61, 104, 0.05);
}

.intertax-article .article-summary h2,
.intertax-article .article-toc h2,
.editor-styles-wrapper .article-summary h2 {
  margin: 0 0 18px;
  padding: 0;
  border: 0;
  color: var(--intertax-navy);
  font-size: 25px;
  line-height: 1.3;
}

.intertax-article .article-summary-intro,
.editor-styles-wrapper .article-summary-intro {
  margin-bottom: 20px;
  color: var(--intertax-navy);
  font-size: 18px;
  font-weight: 600;
}

.intertax-article .article-summary-meta,
.editor-styles-wrapper .article-summary-meta {
  margin-top: 24px;
  padding-top: 17px;
  border-top: 1px solid rgba(40, 120, 200, 0.2);
  color: var(--intertax-gray);
  font-size: 14px;
}

.intertax-article .article-eeat,
.editor-styles-wrapper .article-eeat {
  margin: 0 0 34px;
  padding: 26px 30px;
  background: linear-gradient(135deg, var(--intertax-off-white) 0%, var(--intertax-soft-blue) 100%);
  border: 1px solid var(--intertax-border);
  border-top: 4px solid var(--intertax-blue);
  border-radius: 6px;
}

.intertax-article .article-eeat h2,
.editor-styles-wrapper .article-eeat h2,
.intertax-article .article-author-box h2 {
  margin: 0 0 16px;
  padding: 0;
  border: 0;
  color: var(--intertax-navy);
  font-size: 24px;
  line-height: 1.3;
}

.intertax-article .article-eeat p,
.editor-styles-wrapper .article-eeat p {
  margin: 0;
  color: var(--intertax-navy);
  font-size: 18px;
  line-height: 1.65;
  text-align: left;
}

.intertax-article .article-eeat p + p,
.editor-styles-wrapper .article-eeat p + p {
  margin-top: 14px;
}

.intertax-article .article-eeat strong,
.editor-styles-wrapper .article-eeat strong {
  color: var(--intertax-navy);
  font-weight: 800;
}

.intertax-article .legislative-notice,
.editor-styles-wrapper .legislative-notice,
.intertax-article .recommendation-box,
.editor-styles-wrapper .recommendation-box,
.intertax-article .example-box,
.editor-styles-wrapper .example-box {
  margin: 28px 0;
  padding: 22px 24px;
  border-radius: 4px;
}

.intertax-article .legislative-notice,
.editor-styles-wrapper .legislative-notice {
  background: var(--intertax-soft-blue);
  border-left: 5px solid var(--intertax-blue);
}

.intertax-article .recommendation-box,
.editor-styles-wrapper .recommendation-box {
  background: var(--intertax-off-white);
  border: 1px solid var(--intertax-border);
  border-top: 4px solid var(--intertax-blue);
  border-radius: 6px;
}

.intertax-article .example-box,
.editor-styles-wrapper .example-box {
  background: var(--intertax-white);
  border: 1px solid var(--intertax-border);
  border-left: 4px solid var(--intertax-blue-light);
}

.intertax-article .legislative-notice strong,
.intertax-article .recommendation-box strong,
.intertax-article .example-box strong,
.editor-styles-wrapper .legislative-notice strong,
.editor-styles-wrapper .recommendation-box strong,
.editor-styles-wrapper .example-box strong {
  color: var(--intertax-navy);
}

.intertax-article .wp-block-image {
  margin-top: 28px;
  margin-bottom: 32px;
}

.intertax-article .wp-block-image img {
  display: block;
  height: auto;
}

.intertax-article .wp-block-image.aligncenter img {
  margin-right: auto;
  margin-left: auto;
}

.intertax-article .wp-block-image.alignleft {
  float: left;
  max-width: min(46%, 360px);
  margin: 6px 28px 18px 0;
}

.intertax-article .wp-block-image.alignright {
  float: right;
  max-width: min(46%, 360px);
  margin: 6px 0 18px 28px;
}

.intertax-article .wp-block-image figcaption,
.editor-styles-wrapper .wp-block-image figcaption {
  margin-top: 10px;
  color: var(--intertax-gray);
  font-size: 14px;
  line-height: 1.45;
  text-align: left;
}

.intertax-article .wp-block-quote,
.editor-styles-wrapper .wp-block-quote {
  margin: 28px 0;
  padding: 22px 26px;
  border-left: 5px solid var(--intertax-blue);
  background: var(--intertax-off-white);
  color: var(--intertax-navy);
}

.intertax-article .wp-block-quote p,
.editor-styles-wrapper .wp-block-quote p {
  margin-bottom: 10px;
  text-align: left;
}

.intertax-article .wp-block-table,
.intertax-article figure.article-table,
.editor-styles-wrapper .wp-block-table {
  width: 100%;
  max-width: 860px;
  margin: 28px 0 34px;
  overflow-x: auto;
  -webkit-overflow-scrolling: touch;
}

.intertax-article .wp-block-table.alignwide,
.intertax-article figure.article-table.alignwide {
  max-width: 860px;
}

.intertax-article .wp-block-table table,
.intertax-article figure.article-table table,
.editor-styles-wrapper .wp-block-table table {
  width: 100%;
  table-layout: fixed;
  border: 1px solid var(--intertax-border);
  border-collapse: collapse;
  border-spacing: 0;
  background: var(--intertax-white);
  color: var(--intertax-ink);
  font-size: 16px;
}

.intertax-article .wp-block-table th,
.intertax-article .wp-block-table thead td,
.intertax-article figure.article-table th,
.intertax-article figure.article-table thead td,
.editor-styles-wrapper .wp-block-table th {
  padding: 15px 17px;
  border: 1px solid var(--intertax-blue);
  background: var(--intertax-navy);
  color: var(--intertax-white);
  font-weight: 700;
  text-align: left;
  vertical-align: top;
}

.intertax-article .intertax-callout-table table,
.intertax-article .intertax-callout-table tbody,
.intertax-article .intertax-callout-table tr,
.intertax-article .intertax-callout-table td {
  display: block;
  width: 100%;
  border: 0;
  background: transparent;
}

.intertax-article .intertax-callout-table td {
  padding: 0;
  color: inherit;
  font-size: inherit;
  line-height: inherit;
}

.intertax-article .intertax-callout-table td strong {
  display: inline;
  margin-right: 4px;
}

.intertax-article .intertax-callout-table.intertax-cta table,
.intertax-article .intertax-callout-table.intertax-cta td,
.intertax-article .intertax-callout-table.intertax-cta strong {
  color: var(--intertax-white);
}

.intertax-article .wp-block-table td,
.intertax-article figure.article-table td,
.editor-styles-wrapper .wp-block-table td {
  padding: 14px 17px;
  border: 1px solid var(--intertax-border);
  text-align: left;
  vertical-align: top;
  overflow-wrap: anywhere;
}

.intertax-article .wp-block-table tbody tr:nth-child(even),
.intertax-article figure.article-table tbody tr:nth-child(even) {
  background: var(--intertax-off-white);
}

.intertax-article .wp-block-columns {
  gap: clamp(22px, 4vw, 42px);
}

.intertax-article .wp-block-button__link,
.editor-styles-wrapper .wp-block-button__link {
  border-radius: 0;
  background: var(--intertax-blue);
  color: var(--intertax-white);
  font-weight: 800;
  text-decoration: none;
}

.intertax-article .intertax-cta,
.editor-styles-wrapper .intertax-cta {
  margin: 44px 0 30px;
  padding: 30px;
  background: var(--intertax-navy);
  color: var(--intertax-white);
  border-radius: 6px;
}

.intertax-article .intertax-cta h2,
.editor-styles-wrapper .intertax-cta h2 {
  margin-top: 0;
  padding-left: 0;
  border-left: 0;
  color: var(--intertax-white);
}

.intertax-article .intertax-cta p,
.intertax-article .intertax-cta strong,
.editor-styles-wrapper .intertax-cta p,
.editor-styles-wrapper .intertax-cta strong {
  color: var(--intertax-white);
}

.intertax-article .intertax-cta p,
.editor-styles-wrapper .intertax-cta p {
  text-align: left;
}

.intertax-article .faq-item,
.editor-styles-wrapper .faq-item {
  padding: 22px 0;
  border-bottom: 1px solid var(--intertax-border);
}

.intertax-article .faq-item:first-of-type,
.editor-styles-wrapper .faq-item:first-of-type {
  border-top: 1px solid var(--intertax-border);
}

.intertax-article .faq-item h3,
.editor-styles-wrapper .faq-item h3 {
  margin-top: 0;
}

.intertax-article .article-toc {
  margin: 0 0 42px;
  padding: 26px 28px;
  background: var(--intertax-white);
  border: 1px solid var(--intertax-border);
  border-top: 4px solid var(--intertax-navy);
  border-radius: 6px;
}

.intertax-article .article-toc[hidden] {
  display: none;
}

.intertax-article .article-toc > ol {
  margin: 0;
  padding-left: 0;
  list-style: none;
  counter-reset: toc-main;
}

.intertax-article .article-toc > ol > li {
  margin: 10px 0;
  padding-left: 0;
  line-height: 1.45;
  counter-increment: toc-main;
}

.intertax-article .article-toc > ol > li > a::before {
  min-width: 28px;
  margin-right: 10px;
  color: var(--intertax-blue);
  font-weight: 800;
  content: counter(toc-main);
}

.intertax-article .article-toc > ol > li > a {
  display: inline-flex;
  align-items: baseline;
  color: var(--intertax-navy);
  font-weight: 700;
  text-decoration: none;
}

.intertax-article .article-toc > ol > li > a:hover {
  color: var(--intertax-blue);
  text-decoration: underline;
}

.intertax-article .article-toc .toc-sublist {
  margin: 8px 0 12px 38px;
  padding-left: 0;
  list-style: none;
  counter-reset: toc-subitem;
}

.intertax-article .article-toc .toc-sublist > li {
  margin: 7px 0;
  counter-increment: toc-subitem;
}

.intertax-article .article-toc .toc-sublist > li > a::before {
  min-width: 40px;
  margin-right: 10px;
  color: var(--intertax-blue);
  font-weight: 800;
  content: counter(toc-main) "." counter(toc-subitem);
}

.intertax-article .article-toc .toc-sublist > li > a {
  display: inline-flex;
  align-items: baseline;
  color: var(--intertax-gray);
  font-size: 15px;
  font-weight: 500;
  text-decoration: none;
}

.intertax-article .article-toc .toc-sublist > li > a:hover {
  color: var(--intertax-blue);
  text-decoration: underline;
}

.intertax-article .article-author-box {
  display: grid;
  grid-template-columns: 96px minmax(0, 1fr);
  gap: 22px;
  align-items: center;
  margin: 56px 0 0;
  padding: 26px;
  background: var(--intertax-white);
  border: 1px solid var(--intertax-border);
  border-top: 4px solid var(--intertax-blue);
  border-radius: 6px;
}

.intertax-article .article-author-avatar img {
  display: block;
  width: 96px;
  height: 96px;
  border-radius: 50%;
  object-fit: cover;
}

.intertax-article .article-author-box .eyebrow {
  margin: 0 0 8px;
  color: var(--intertax-blue);
  font-size: 13px;
  letter-spacing: 0.12em;
  text-transform: uppercase;
  text-align: left;
}

.intertax-article .article-author-role {
  margin: -4px 0 12px;
  color: var(--intertax-blue);
  font-size: 15px;
  font-weight: 800;
}

.intertax-article .article-author-box p:not(.eyebrow):not(.article-author-role):not(.article-author-social) {
  margin: 0;
  color: var(--intertax-gray);
  font-size: 15px;
  line-height: 1.6;
  text-align: left;
}

.intertax-article .article-author-box p.article-author-social {
  margin-top: 12px;
}

.intertax-article .article-author-social a {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  color: var(--intertax-blue);
  font-size: 15px;
  font-weight: 800;
  text-decoration: none;
}

.intertax-article .article-author-social-icon {
  display: inline-grid;
  place-items: center;
  width: 22px;
  height: 22px;
  background: var(--intertax-blue);
  color: var(--intertax-white);
  font-size: 13px;
  font-weight: 900;
  line-height: 1;
  text-decoration: none;
}

.intertax-article .article-author-social a span:last-child {
  text-decoration: underline;
  text-underline-offset: 4px;
}

.intertax-article section[id],
.intertax-article h2[id],
.intertax-article h3[id] {
  scroll-margin-top: 110px;
}

@media (max-width: 768px) {
  .post-content.intertax-article {
    font-size: 16px;
  }

  .intertax-article h1,
  .editor-styles-wrapper h1 {
    font-size: 32px;
  }

  .intertax-article h2,
  .editor-styles-wrapper h2 {
    font-size: 25px;
  }

  .intertax-article h3,
  .editor-styles-wrapper h3 {
    font-size: 20px;
  }

  .intertax-article .article-summary,
  .intertax-article .article-eeat,
  .intertax-article .article-toc,
  .intertax-article .recommendation-box,
  .intertax-article .legislative-notice,
  .intertax-article .example-box,
  .intertax-article .intertax-cta,
  .editor-styles-wrapper .article-summary,
  .editor-styles-wrapper .recommendation-box,
  .editor-styles-wrapper .legislative-notice,
  .editor-styles-wrapper .example-box,
  .editor-styles-wrapper .intertax-cta {
    padding: 20px;
  }

  .intertax-article .article-author-box {
    grid-template-columns: 1fr;
  }

  .intertax-article .wp-block-image.alignleft,
  .intertax-article .wp-block-image.alignright {
    float: none;
    max-width: 100%;
    margin-right: 0;
    margin-left: 0;
  }

  .intertax-article .wp-block-table,
  .intertax-article figure.article-table {
    max-width: 100%;
  }

  .intertax-article .wp-block-table table,
  .intertax-article figure.article-table table {
    min-width: 0;
    font-size: 14px;
  }

  .intertax-article .wp-block-table th,
  .intertax-article .wp-block-table thead td,
  .intertax-article figure.article-table th,
  .intertax-article figure.article-table thead td,
  .intertax-article .wp-block-table td,
  .intertax-article figure.article-table td {
    padding: 10px 8px;
  }

  .intertax-article .article-toc .toc-sublist {
    margin-left: 18px;
  }
}

@media (max-width: 480px) {
  .intertax-article p,
  .intertax-article .wp-block-paragraph {
    text-align: left;
    hyphens: none;
    -webkit-hyphens: none;
  }
}