/* Quiet editorial composition. Figures carry information; no ornamental imagery. */
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@media(max-width:850px){.publication-header{padding-inline:24px;gap:18px}.publication-header nav{display:none;position:absolute;inset-inline:0;top:75px;margin:0;padding:20px 24px;background:var(--paper);border-bottom:1px solid var(--ink);border-top:1px solid var(--line);z-index:10}.publication-header nav[data-open=true]{display:flex;flex-direction:column;gap:0}.publication-header nav a{padding:10px 0;min-height:42px}.menu-toggle{display:block;margin-inline-start:auto}.publication-header .languages{margin-inline-start:0}.home-intro{grid-template-columns:1fr;gap:18px}.home-intro h1{max-width:23ch}.home-intro .lede{max-width:65ch}.front-page{grid-template-columns:1.3fr 1fr}.lead-story h2{font-size:34px}.exemption-comparison{gap:14px;flex-wrap:wrap}.exemption-comparison strong{font-size:35px}.calculator-entry h2{font-size:25px}.metric-strip{grid-template-columns:repeat(2,minmax(0,1fr));gap:22px 0}.metric-strip>a:nth-child(2){border-inline-end:0}.metric-strip>a:nth-child(3){padding-inline-start:0}.metric-strip>a>span{min-height:0}.metric-strip>a{gap:8px}.home-data{grid-template-columns:1fr;gap:25px}.chart-editorial{display:grid;grid-template-columns:1fr 1fr;gap:0 35px;align-items:start}.chart-editorial h2,.chart-editorial>.eyebrow{grid-column:1}.chart-editorial>p:not(.eyebrow){grid-column:1}.chart-editorial .chart-selector{grid-column:2;grid-row:2;margin-top:0}.chart-editorial>a{grid-column:2;grid-row:3}.comparison-row{grid-template-columns:120px minmax(0,1fr) 120px}.comparison-row strong{font-size:18px}.editorial-section-heading{align-items:flex-start;flex-direction:column;gap:8px}.article-layout{grid-template-columns:1fr}.article-toc{border-inline-end:0;border-bottom:1px solid var(--line);padding:0 0 18px;display:flex;flex-wrap:wrap;gap:8px 20px}.article-toc h2{width:100%;margin-bottom:3px}.article-toc a{margin:0}.article-body{max-width:none}.budget-layout{grid-template-columns:1fr}.budget-note{border-inline-start:0;padding-inline-start:0;border-top:1px solid var(--line);padding-top:20px;margin-top:0;max-width:65ch}.budget-note p{max-width:65ch}.glossary-layout{grid-template-columns:180px minmax(0,1fr);gap:30px}.filter-toolbar{grid-template-columns:1fr 1fr;gap:15px}.filter-toolbar button{justify-self:start}.publication-footer{grid-template-columns:1fr 1fr}.footer-edition{grid-column:1/-1;text-align:start;border-top:1px solid var(--line);padding-top:12px}.footer-edition p{display:inline;margin-inline-end:14px}}
@media(max-width:600px){.publication-header{padding-inline:18px;height:68px;gap:12px}.publication-header nav{top:67px}.publication-header .brand{font-size:19px}.publication-header .brand-ar{display:none}.publication-header .languages a{font-size:11px;padding:7px 6px;min-height:38px}.menu-toggle{font-size:11px;padding:6px 8px}.editorial-main{padding-inline:20px}.edition-line{font-size:9px;letter-spacing:0;padding-top:16px}.home-intro{padding:25px 0 20px;gap:16px}.home-intro h1{font-size:38px;max-width:19ch;letter-spacing:-1px}.home-intro .lede{font-size:14px;line-height:1.6}.publication-notice{font-size:11px;padding-bottom:14px}.front-page{grid-template-areas:"lead" "rail";grid-template-columns:1fr;padding:25px 0 0;gap:25px}.lead-story{padding-inline-end:0}.lead-story h2{font-size:34px;max-width:20ch}.lead-story>p:not(.eyebrow){font-size:14px}.exemption-comparison{gap:18px;margin-top:23px}.exemption-comparison strong{font-size:40px}.exemption-comparison>div>span{font-size:11px}.lead-story .base-note{font-size:12px!important}.citations a{font-size:11px}.front-rail{border-inline-start:0;padding-inline-start:0;border-top:1px solid var(--line);padding-top:23px}.calculator-entry{padding:22px}.calculator-entry p:not(.eyebrow){font-size:14px}.calculator-entry small{font-size:11px}.calculator-entry h2{font-size:29px}.editorial-button{font-size:13px;min-height:45px}.secondary-story{padding:24px 0}.secondary-story h3{font-size:25px;max-width:26ch}.secondary-story p:not(.eyebrow){font-size:13px}.key-figures{padding:25px 0}.editorial-section-heading h2{font-size:20px}.editorial-section-heading>span,.editorial-section-heading>p{font-size:11px}.metric-strip{gap:25px 0}.metric-strip>a>span{font-size:12px}.metric-strip strong{font-size:32px}.metric-strip strong span{font-size:10px}.metric-strip small{font-size:11px}.metric-strip>a{padding-inline:16px}.home-data{padding:28px 0}.chart-editorial{display:block}.chart-editorial h2{font-size:30px;max-width:22ch}.chart-editorial>p:not(.eyebrow){font-size:14px;max-width:45ch}.chart-selector{font-size:12px;max-width:none;margin-top:18px!important}.chart-selector select{font-size:16px}.comparison-figure figcaption{display:block;margin-bottom:16px}.comparison-figure h3{font-size:16px;margin-bottom:6px}.chart-unit{font-size:11px}.comparison-row{grid-template-columns:89px minmax(0,1fr) 100px;gap:9px}.comparison-year{font-size:10px;line-height:1.4}.comparison-row strong{font-size:15px}.comparison-row strong span{font-size:9px}.comparison-track{height:25px}.chart-scope{font-size:12px}.comparison-delta bdi{font-size:26px}.data-details summary{font-size:12px}.audience-options{gap:7px}.audience-options button{font-size:12px;min-height:40px;padding:8px 10px}.sector-row{grid-template-columns:26px minmax(0,1fr) 20px;gap:10px;padding:20px 0}.sector-row h3{font-size:23px;line-height:1.3}.sector-row p{font-size:12px;line-height:1.6}.row-arrow{font-size:20px}.folio{font-size:12px}.reading-path{padding:29px 0}.lexicon-entry h2{font-size:27px}.publication-footer{margin-inline:20px;grid-template-columns:1.1fr .9fr;gap:20px;padding-top:25px}.publication-footer p{font-size:11px}.footer-links a{font-size:12px}.footer-edition{font-size:10px}.page-title{padding:31px 0 25px}.page-title h1{font-size:37px;max-width:21ch;letter-spacing:-1px}.page-title .lede{font-size:14px}.filter-toolbar{gap:14px}.filter-toolbar label:first-child{grid-column:1/-1}.filter-toolbar label{font-size:11px}.filter-toolbar input,.filter-toolbar select{font-size:16px}.filter-toolbar button{grid-column:1/-1;font-size:11px;min-height:32px}.source-toolbar label:first-child{grid-column:1/-1}.source-toolbar label:nth-child(2){grid-column:1/-1}.document-row{grid-template-columns:23px minmax(0,1fr) 37px;gap:10px;padding:23px 0}.document-row h2{font-size:21px}.document-meta{font-size:10px;gap:7px 12px}.document-review{font-size:12px;line-height:1.6}.document-row summary{font-size:11px}.pdf-link{font-size:10px}.source-bottom{flex-direction:column;gap:15px}.article-breadcrumb{font-size:10px;flex-wrap:wrap;gap:8px}.article-title{padding:26px 0}.article-title h1{font-size:38px;max-width:20ch;letter-spacing:-1px}.article-meta{font-size:11px;gap:10px 17px}.legal-stage{font-size:11px}.article-layout{padding-top:25px;gap:26px}.article-toc a{font-size:12px}.article-summary{font-size:17px;line-height:1.65}.audience-note{grid-template-columns:1fr;gap:8px}.audience-note strong{font-size:12px}.audience-note p{font-size:13px;line-height:1.65}.article-section h2{font-size:27px;max-width:26ch}.article-section>p{font-size:15px;line-height:1.75}.article-limit{padding:20px}.article-limit p{font-size:13px}.article-evidence .citations a{font-size:12px}.investment-breakdown figcaption h2{font-size:28px}.investment-stack{height:57px;gap:2px}.investment-stack>span{font-size:15px}.investment-breakdown table{font-size:11px}.investment-breakdown table th{font-size:11px}.legend-line{width:10px;height:10px;margin-inline-end:6px}.glossary-layout{grid-template-columns:1fr;gap:25px}.glossary-index{border-inline-end:0;border-bottom:1px solid var(--line);padding:0 0 20px;flex-direction:row;flex-wrap:wrap;gap:12px 20px}.glossary-definitions dt{font-size:25px}.glossary-definitions dd{font-size:15px}.methodology-copy h2{font-size:26px}.methodology-copy p{font-size:15px;line-height:1.75}.salary-app .publication-header nav[data-open=true]{display:flex}.salary-app .publication-header .languages{margin-inline-start:0}.salary-app .publication-header nav{margin-inline-start:0}}
@media(max-width:360px){.publication-header{gap:7px;padding-inline:12px}.publication-header .brand{font-size:17px}.publication-header .languages a{padding-inline:5px}.editorial-main{padding-inline:16px}.home-intro h1{font-size:34px}.metric-strip strong,[dir=rtl] .metric-strip strong{font-size:27px}.metric-strip>a{padding-inline:10px}.comparison-row{grid-template-columns:77px minmax(0,1fr) 87px;gap:7px}.comparison-row strong{font-size:13px}.comparison-row strong span{font-size:8px}.exemption-comparison{gap:14px}.exemption-comparison strong{font-size:35px}}
.stack-1{background:#506c58}
.editorial-table-scroll:focus-visible{outline:2px solid var(--accent);outline-offset:4px}.filter-toolbar button,.filter-empty button{transition:none}.filter-toolbar button:active,.filter-empty button:active{transform:none}
@media(max-width:600px){.changes-table th .citations a{font-size:11px}}
@media(prefers-reduced-motion:reduce){.editorial-button{transition:none}.editorial-button:active{transform:none}}