/* usaBob draft styles: large type, high contrast, warm and calm */
:root{
  --bg:#fbf7f0; --paper:#ffffff; --ink:#1b2333; --mut:#4a5466; --line:#d9d0c1;
  --brand:#1d5c63; --brand-dk:#14454a; --warm:#b5542b; --soft:#f1e8da; --note:#fff6d6; --note-line:#e0c66b;
  --focus:#ffbf47;
}
*{box-sizing:border-box}
html{font-size:20px;-webkit-text-size-adjust:100%}
body{margin:0;background:var(--bg);color:var(--ink);font-family:Georgia,"Iowan Old Style","Palatino Linotype",serif;line-height:1.6}
h1,h2,h3,.btn,.nav a,.logo,label,legend,button,.topic{font-family:"Segoe UI",system-ui,-apple-system,Roboto,Arial,sans-serif}
a{color:var(--brand-dk);text-decoration:underline;text-underline-offset:3px}
a:hover{color:var(--warm)}
:focus-visible{outline:4px solid var(--focus);outline-offset:3px}
.wrap{max-width:980px;margin:0 auto;padding:0 1.1rem}
.skip{position:absolute;left:-9999px}.skip:focus{left:1rem;top:1rem;background:#fff;padding:.5rem 1rem;z-index:10}
.draftbar{background:var(--warm);color:#fff;text-align:center;font-family:system-ui,Arial,sans-serif;font-size:.8rem;padding:.35rem 1rem;font-weight:600}
header.site{background:var(--paper);border-bottom:3px solid var(--brand)}
header.site .wrap{display:flex;align-items:center;justify-content:space-between;gap:1rem;flex-wrap:wrap;padding-top:.7rem;padding-bottom:.7rem}
.logo{font-size:1.6rem;font-weight:800;text-decoration:none;color:var(--ink);letter-spacing:-.01em;display:flex;align-items:center;gap:.45rem}
.logo .mark{display:inline-grid;place-items:center;width:2.1rem;height:2.1rem;border-radius:50%;background:var(--brand);color:#fff;font-size:1.15rem}
.logo .usa{color:var(--brand)}.logo .bob{color:var(--warm)}
.nav{display:flex;flex-wrap:wrap;gap:.3rem}
.nav a{font-size:.9rem;font-weight:600;text-decoration:none;color:var(--ink);padding:.45rem .7rem;border-radius:8px}
.nav a:hover,.nav a[aria-current=page]{background:var(--soft);color:var(--brand-dk)}
main{padding:1.5rem 0 3rem}
h1{font-size:2rem;line-height:1.2;margin:.6rem 0 .6rem;color:var(--ink)}
h2{font-size:1.4rem;line-height:1.3;margin:2.2rem 0 .6rem;color:var(--brand-dk)}
h3{font-size:1.1rem;margin:1.4rem 0 .4rem}
p,li{max-width:46rem}
.lede{font-size:1.1rem;color:var(--mut)}
.card{background:var(--paper);border:1px solid var(--line);border-radius:14px;padding:1.1rem 1.3rem;margin:1rem 0}
.callout{background:var(--note);border:2px solid var(--note-line);border-radius:12px;padding:.9rem 1.2rem;margin:1.2rem 0}
.callout strong:first-child{display:block}
.warn{background:#fdecea;border-color:#d9897f}
.btn{display:inline-block;background:var(--brand);color:#fff;font-weight:700;font-size:1rem;text-decoration:none;border:0;border-radius:12px;padding:.85rem 1.4rem;min-height:3rem;cursor:pointer;line-height:1.3}
.btn:hover{background:var(--brand-dk);color:#fff}
.btn.alt{background:#fff;color:var(--brand-dk);border:2px solid var(--brand)}
.btn.alt:hover{background:var(--soft);color:var(--brand-dk)}
.topics{display:grid;grid-template-columns:repeat(auto-fit,minmax(270px,1fr));gap:1rem;margin:1.4rem 0;padding:0;list-style:none}
.topics li{max-width:none}
.topic{display:flex;flex-direction:column;justify-content:center;gap:.25rem;min-height:7rem;background:var(--paper);border:2px solid var(--brand);border-radius:16px;padding:1rem 1.2rem;text-decoration:none;color:var(--ink);font-size:1.1rem;font-weight:700;box-shadow:0 2px 0 var(--line)}
a.topic:hover{background:var(--soft);color:var(--ink)}
.topic small{font-weight:400;font-size:.9rem;color:var(--mut);line-height:1.4}
.topic.soon{border-style:dashed;border-color:#9aa0a8;color:#3d434d;background:#f6f3ee}
.badge{display:inline-block;font-size:.72rem;font-weight:700;letter-spacing:.03em;text-transform:uppercase;border-radius:6px;padding:.1rem .5rem;width:max-content}
.badge.ready{background:var(--brand);color:#fff}.badge.soon{background:#6b6f76;color:#fff}
ol.steps{counter-reset:s;list-style:none;padding:0}
ol.steps>li{counter-increment:s;position:relative;padding:.2rem 0 .9rem 3.2rem}
ol.steps>li::before{content:counter(s);position:absolute;left:0;top:.1rem;width:2.2rem;height:2.2rem;border-radius:50%;background:var(--brand);color:#fff;font-family:system-ui,Arial,sans-serif;font-weight:700;display:grid;place-items:center}
ul.ask li{margin:.35rem 0}
.sources{font-size:.9rem;color:var(--mut);border-top:2px solid var(--line);margin-top:2.5rem;padding-top:1rem}
.sources h2{font-size:1.1rem;color:var(--ink)}
.sources li{margin:.3rem 0;max-width:none}
.checked{font-family:system-ui,Arial,sans-serif;font-size:.9rem;font-weight:700;color:var(--brand-dk)}
table{border-collapse:collapse;width:100%;background:var(--paper)}
th,td{border:1px solid var(--line);padding:.55rem .7rem;text-align:left;vertical-align:top}
th{background:var(--soft);font-family:system-ui,Arial,sans-serif;font-size:.9rem}
.toc{background:var(--paper);border-left:6px solid var(--brand);padding:.7rem 1.2rem;border-radius:0 12px 12px 0}
.toc ul{margin:.3rem 0;padding-left:1.2rem}
form .field{margin:1rem 0}
label,legend{display:block;font-weight:700;font-size:.95rem;margin-bottom:.3rem}
.hint{font-size:.9rem;color:var(--mut);margin:.1rem 0 .3rem}
input[type=text],input[type=email],input[type=tel],input[type=number],select,textarea{width:100%;max-width:32rem;font-size:1rem;padding:.7rem .8rem;border:2px solid #7d8796;border-radius:10px;background:#fff;color:var(--ink);font-family:inherit}
textarea{min-height:7rem}
fieldset{border:1px solid var(--line);border-radius:12px;padding:.8rem 1rem;margin:1rem 0}
.check{display:flex;gap:.6rem;align-items:flex-start;font-weight:400;margin:.4rem 0}
.check input{width:1.4rem;height:1.4rem;margin-top:.25rem;flex:none}
.formmsg{display:none;margin-top:1rem}
.formmsg.show{display:block}
.result{font-size:1.15rem;background:var(--paper);border:3px solid var(--brand);border-radius:14px;padding:1rem 1.2rem;margin:1.2rem 0}
.result .big{font-size:1.8rem;font-weight:800;font-family:system-ui,Arial,sans-serif;color:var(--brand-dk);display:block}
.money{position:relative;max-width:32rem}.money span{position:absolute;left:.85rem;top:50%;transform:translateY(-50%);font-weight:700;color:var(--mut)}.money input{padding-left:1.8rem}
/* binder checklist */
.binder section{break-inside:avoid}
.binder ul.boxes{list-style:none;padding:0}
.binder ul.boxes li{display:flex;gap:.6rem;align-items:flex-start;padding:.3rem 0;border-bottom:1px dotted var(--line);max-width:none}
.binder ul.boxes li::before{content:"";flex:none;width:1.1rem;height:1.1rem;border:2px solid var(--ink);border-radius:3px;margin-top:.3rem}
.notesline{display:inline-block;border-bottom:1px solid #999;min-width:10rem}
footer.site{background:#1f2633;color:#e9edf3;padding:2rem 0 2.5rem;font-size:.95rem}
footer.site a{color:#ffd9a8}
footer.site p{max-width:none}
footer.site .fnav{display:flex;flex-wrap:wrap;gap:1rem;margin:.8rem 0;font-family:system-ui,Arial,sans-serif;font-weight:600}
.disclosure{border:1px solid #475066;border-radius:10px;padding:.7rem 1rem;background:#283043}
@media (max-width:640px){
  h1{font-size:1.65rem}
  .nav{width:100%}
  .nav a{background:var(--soft);font-size:.9rem}
  .btn{width:100%;text-align:center}
}
@media print{
  html{font-size:12pt}
  body{background:#fff;color:#000}
  .draftbar,header.site,footer.site,.noprint,.btn{display:none!important}
  a{color:#000;text-decoration:none}
  .card,.callout{border:1px solid #999;background:#fff}
  main{padding:0}
  h2{color:#000;margin-top:1rem}
  .binder ul.boxes li{padding:.15rem 0}
  .printfoot{display:block!important;font-size:9pt;margin-top:1rem;border-top:1px solid #999;padding-top:.3rem}
}
.printfoot{display:none}

/* State finder */
.statefinder select{max-width:28rem}
.stateout{margin-top:.8rem}
.stateout h3{margin:.2rem 0 .4rem}
.statelinks{list-style:none;padding:0;margin:.4rem 0}
.statelinks li{margin:.5rem 0;line-height:1.45}
.kind{display:inline-block;font-size:.9rem;font-weight:700;padding:.05rem .45rem;border-radius:.3rem;background:#e6eef0;color:#123c41;border:1px solid #9bb7bb;margin-right:.2rem}
.kind-national{background:#fff4d6;color:#5a4300;border-color:#d9b75a}
details.alltable{margin:1rem 0}
details.alltable summary{cursor:pointer;font-weight:700;font-size:1.05rem;padding:.4rem 0}
.statetable{width:100%;border-collapse:collapse;margin-top:.6rem}
.statetable th,.statetable td{border-top:1px solid #c8d3d5;padding:.5rem .4rem;vertical-align:top;text-align:left}
.statetable tbody th{white-space:nowrap;width:9rem}
@media (max-width:600px){.statetable tbody th{white-space:normal;width:auto}}
.sources a,.statelinks a,.statetable td{overflow-wrap:anywhere;word-break:break-word}

/* Letters, Bills & Scams additions */
.bigtopics .topic{min-height:8rem;font-size:1.25rem;border-width:3px}
.bigtopics .topic .tt{display:block;line-height:1.3}
.bigtopics .topic small{font-size:.95rem}
.topic.soon a{font-weight:600}
.tablewrap{overflow-x:auto;margin:1rem 0}
table.callers th[scope=row],table.paytable th[scope=row]{background:var(--soft);font-family:system-ui,Arial,sans-serif;font-size:.95rem;min-width:9rem}
table.callers td,table.paytable td{font-size:.95rem}
.src{color:var(--mut);font-size:.9rem;white-space:nowrap}
.tpl{background:var(--paper);border:2px solid var(--brand);border-radius:14px;padding:1rem 1.3rem;margin:1.4rem 0}
.tpl h3{margin-top:.2rem}
.tplnote{font-size:.95rem;color:var(--mut)}
.tpl-text{white-space:pre-wrap;word-wrap:break-word;font-family:Georgia,"Times New Roman",serif;font-size:1rem;line-height:1.55;background:#fffdf8;border:1px solid var(--line);border-radius:10px;padding:1rem;margin:.6rem 0;max-width:46rem}
.tplbtns{display:flex;flex-wrap:wrap;gap:.6rem;align-items:center}
.copymsg{font-family:system-ui,Arial,sans-serif;font-weight:700;color:var(--brand-dk)}
.checklist h2{margin-top:.2rem}
nav.related{margin:2rem 0 0;padding:.8rem 1rem;background:var(--soft);border-radius:12px;font-family:system-ui,Arial,sans-serif;font-size:.95rem;line-height:2}
nav.related a{margin-right:.9rem;white-space:nowrap}
@media (max-width:640px){
  .tplbtns .btn{width:100%}
  table.callers thead{display:none}
  table.callers,table.callers tbody,table.callers tr,table.callers th,table.callers td,
  table.paytable,table.paytable tbody,table.paytable tr,table.paytable th,table.paytable td{display:block;width:100%}
  table.paytable thead{display:none}
  table.callers tr,table.paytable tr{border:1px solid var(--line);border-radius:10px;margin:0 0 .8rem;overflow:hidden}
  table.callers td,table.callers th,table.paytable td,table.paytable th{border:0;border-top:1px solid var(--line)}
  table.callers td:nth-of-type(1)::before{content:"What the scammer says: ";font-weight:700;font-family:system-ui,Arial,sans-serif}
  table.callers td:nth-of-type(2)::before{content:"What the real agency says: ";font-weight:700;font-family:system-ui,Arial,sans-serif}
}
@media print{
  body.print-one main .wrap > *:not(.print-target){display:none!important}
  body.print-one .print-target{display:block!important;border:0;padding:0}
  .tpl-text{border:0;background:#fff;padding:0;font-size:12pt}
  nav.related,.toc{display:none}
}
/* Scam-calls table: sensible column widths on desktop */
@media (min-width:641px){
  table.callers{table-layout:fixed;width:100%}
  table.callers thead th:nth-child(1){width:20%}
  table.callers thead th:nth-child(2){width:36%}
  table.callers thead th:nth-child(3){width:44%}
  table.callers th[scope=row]{min-width:0;overflow-wrap:break-word}
}
/* IRS notices table */
@media (min-width:641px){
  table.notices{table-layout:fixed;width:100%}
  table.notices thead th:nth-child(1){width:17%}
  table.notices thead th:nth-child(2){width:38%}
  table.notices thead th:nth-child(3){width:45%}
  table.notices th[scope=row]{min-width:0;overflow-wrap:break-word}
}
@media (max-width:640px){
  table.notices td:nth-of-type(1)::before{content:"What it means: ";font-weight:700;font-family:system-ui,Arial,sans-serif}
  table.notices td:nth-of-type(2)::before{content:"What to do: ";font-weight:700;font-family:system-ui,Arial,sans-serif}
}
/* Contact form */
.contactform label{font-size:1.1rem}
.contactform input[type=text],.contactform input[type=email],.contactform select,.contactform textarea{font-size:1.15rem;max-width:40rem}
.contactform .btn{font-size:1.15rem;padding:.85rem 1.6rem}
.contactform .bad{border-color:#b3261e;box-shadow:0 0 0 2px rgba(179,38,30,.2)}
.contactform .hp{position:absolute!important;left:-10000px!important;width:1px;height:1px;overflow:hidden}
.tsbox{margin:1rem 0;max-width:40rem;min-height:65px}
.callout.ok{background:#e8f4ea;border-color:#2e7d32}
[hidden]{display:none!important}
/* New guides: carriers, bureaus, brokers tables */
@media (min-width:641px){
  table.npn,table.bureaus,table.brokers{table-layout:fixed;width:100%}
  table.npn thead th:nth-child(1){width:15%}table.npn thead th:nth-child(2){width:27%}table.npn thead th:nth-child(3){width:23%}table.npn thead th:nth-child(4){width:35%}
  table.bureaus thead th:nth-child(1){width:16%}table.bureaus thead th:nth-child(2){width:44%}table.bureaus thead th:nth-child(3){width:18%}table.bureaus thead th:nth-child(4){width:22%}
  table.brokers thead th:nth-child(1){width:22%}table.brokers thead th:nth-child(2){width:30%}table.brokers thead th:nth-child(3){width:48%}
  table.npn th[scope=row],table.bureaus th[scope=row],table.brokers th[scope=row]{min-width:0;overflow-wrap:break-word}
  table.brokers td a{overflow-wrap:anywhere}
}
@media (max-width:640px){
  table.npn td[data-label]::before,table.bureaus td[data-label]::before,table.brokers td[data-label]::before{content:attr(data-label) ": ";font-weight:700;font-family:system-ui,Arial,sans-serif}
  table.brokers td a{overflow-wrap:anywhere}
}
/* ---- Site search (header button + search.html) ---- */
.vh{position:absolute!important;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}
.logo{order:0}
header.site .stoggle{order:1;margin-left:auto;display:inline-flex;align-items:center;gap:.45rem;min-height:3rem;padding:.55rem 1rem;font-size:1.05rem;font-weight:700;color:var(--brand-dk);background:#fff;border:2px solid var(--brand);border-radius:12px;cursor:pointer}
header.site .stoggle[hidden]{display:none}
header.site .stoggle:hover,header.site .stoggle[aria-expanded=true]{background:var(--soft)}
header.site .nav{order:3}
.hsearch{order:2;flex-basis:100%;display:flex;gap:.5rem;margin:0}
.hsearch.sjs:not(.open){display:none}
.hsearch input,.spage input{flex:1 1 auto;min-width:0;font-size:1.15rem;min-height:3.1rem;padding:.6rem .85rem;border:2px solid #7d8796;border-radius:12px;background:#fff;color:var(--ink);font-family:inherit}
.hsearch .btn,.spage .btn{flex:none;width:auto}
.spage .srow{display:flex;gap:.5rem;max-width:40rem}
.spage label{font-size:1.15rem;font-weight:700}
.sstatus{font-family:system-ui,Arial,sans-serif;font-weight:600;color:var(--mut)}
.sstatus:empty{display:none}
.sresults{list-style:none;padding:0;margin:1rem 0}
.sresults li{background:var(--paper);border:1px solid var(--line);border-radius:14px;padding:.9rem 1.2rem;margin:0 0 1rem;max-width:none}
.sresults h2{font-size:1.25rem;margin:.1rem 0 .3rem}
.sresults .ssec{margin:.1rem 0;font-family:system-ui,Arial,sans-serif;font-size:.95rem;color:var(--mut)}
.sresults .ssnip{margin:.3rem 0 0}
.sresults mark{background:var(--note);color:inherit;padding:0 .1em;border-radius:3px}
.snone .slinks{columns:2;column-gap:2rem}
@media (max-width:640px){.snone .slinks{columns:1}.hsearch .btn,.spage .btn{padding:.85rem 1rem}}
@media print{.stoggle,.hsearch{display:none!important}}
.hsearch{min-width:0;max-width:100%}
.hsearch input,.spage input{width:0;flex:1 1 0}