@font-face{font-family:Radio Canada Big;src:url(/fonts/ledger-heading-500.woff2) format("woff2");font-weight:500;font-display:swap}@font-face{font-family:Radio Canada Big;src:url(/fonts/ledger-heading-700.woff2) format("woff2");font-weight:600 700;font-display:swap}@font-face{font-family:Zen Kaku Gothic New;src:url(/fonts/ledger-body-400.woff2) format("woff2");font-weight:400;font-display:swap}@font-face{font-family:Zen Kaku Gothic New;src:url(/fonts/ledger-body-500.woff2) format("woff2");font-weight:500;font-display:swap}@font-face{font-family:Zen Kaku Gothic New;src:url(/fonts/ledger-body-700.woff2) format("woff2");font-weight:700;font-display:swap}:root{--manila:#F5F2EA;--card:#FFFFFF;--folder:#EDE8D8;--ink-ledger:#1E2228;--pencil:#5B6168;--rule-ledger:#D9D3C4;--ledger:#1B4332;--ledger-press:#123022;--brick:#B23A1C;--caution-ink:#8A5200;--caution-tint:#FBF1DC;color-scheme:light}*,*:before,*:after{box-sizing:border-box}html{-webkit-text-size-adjust:100%}body{margin:0;background:var(--manila);color:var(--ink-ledger);font-family:Zen Kaku Gothic New,system-ui,sans-serif;font-size:17.5px;line-height:1.6}h1,h2,h3{font-family:Radio Canada Big,system-ui,sans-serif;line-height:1.2;margin:0 0 .5em;color:var(--ink-ledger)}h1{font-size:2.25rem;font-weight:700}h2{font-size:1.6rem;font-weight:600;margin-top:0}h3{font-size:1.2rem;font-weight:600}p{margin:0 0 1em}a{color:var(--brick);text-decoration:underline;text-decoration-thickness:1px;text-underline-offset:2px}a:hover{color:var(--ledger)}a:focus-visible,button:focus-visible,select:focus-visible,input:focus-visible,summary:focus-visible{outline:2px solid var(--ledger);outline-offset:2px}img{max-width:100%;height:auto}.l-wrap{max-width:1040px;margin:0 auto;padding:0 20px}.l-narrow{max-width:760px}.u-hide{display:none!important}.u-sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}.masthead{background:var(--manila);border-bottom:1px solid var(--rule-ledger);position:relative;z-index:20}.masthead .l-wrap{display:flex;align-items:center;justify-content:space-between;min-height:64px;gap:16px}.brandmark{display:block;line-height:0}.brandmark img{height:44px;width:auto}.topnav{display:flex;align-items:center;gap:4px}.topnav>a,.statesbtn{font:500 1rem Zen Kaku Gothic New,system-ui,sans-serif;color:var(--ink-ledger);text-decoration:none;padding:20px 12px;background:none;border:0;cursor:pointer;display:inline-block}.topnav>a:hover,.statesbtn:hover,.statesbtn[aria-expanded=true]{color:var(--brick)}.statesbtn:after{content:"";display:inline-block;margin-left:7px;width:7px;height:7px;border-right:1.5px solid currentColor;border-bottom:1.5px solid currentColor;transform:translateY(-3px) rotate(45deg)}.stateswrap{position:static}.statespanel:before{content:"";position:absolute;left:0;right:0;top:-14px;height:14px}.statespanel{position:absolute;left:0;right:0;top:100%;background:var(--card);border-top:1px solid var(--rule-ledger);border-bottom:3px double var(--ink-ledger);display:none;padding:22px 0 26px}.stateswrap.is-open .statespanel{display:block}@media(hover:hover)and (min-width:900px){.stateswrap:not(.is-shut):hover .statespanel{display:block}}.statespanel ul{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(5,minmax(0,1fr));gap:2px 20px}.statespanel a{display:block;padding:5px 0;text-decoration:none;color:var(--ink-ledger);font-size:.95rem}.statespanel a:hover{color:var(--brick);text-decoration:underline}.statespanel .allstates{margin:14px 0 0;font-size:.95rem}.menubtn{display:none;font:500 1rem Zen Kaku Gothic New,system-ui,sans-serif;background:var(--card);color:var(--ink-ledger);border:1px solid var(--ink-ledger);border-radius:2px;padding:9px 14px;cursor:pointer;min-height:44px}.menubtn:hover{background:var(--folder)}@media(max-width:899px){.brandmark img{height:36px}.menubtn{display:inline-block}.topnav{display:none;position:absolute;left:0;right:0;top:100%;background:var(--card);border-bottom:3px double var(--ink-ledger);flex-direction:column;align-items:stretch;padding:8px 20px 18px;max-height:calc(100vh - 64px);overflow-y:auto}.topnav.is-open{display:flex}.topnav>a,.statesbtn{padding:13px 0;text-align:left;border-bottom:1px solid var(--rule-ledger);width:100%}.statespanel{position:static;border:0;padding:8px 0 4px}.statespanel ul{grid-template-columns:repeat(2,minmax(0,1fr))}}.crumbs{font-size:.92rem;color:var(--pencil);margin:18px 0 0}.crumbs a{color:var(--brick)}main{display:block}.toolzone{padding:28px 0 8px}.ledgercard{background:var(--card);border:1px solid var(--rule-ledger);border-radius:2px;max-width:780px;margin:0 auto}.ledgercard-head{padding:24px 28px 14px;border-bottom:3px double var(--ink-ledger)}.ledgercard-head h1{margin:0}.ledgercard-head p{margin:.35em 0 0;color:var(--pencil);font-size:1rem}.ledgercard-body{padding:22px 28px 26px}.fieldrow{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;margin-bottom:16px}.fieldrow.is-one{grid-template-columns:minmax(0,1fr)}.field label{display:block;font-size:.95rem;font-weight:500;color:var(--ink-ledger);padding:8px 0;margin:-8px 0 -2px}.field select,.field input{width:100%;height:50px;font:400 1.05rem Zen Kaku Gothic New,system-ui,sans-serif;color:var(--ink-ledger);background:var(--card);border:1px solid #A9A293;border-radius:2px;padding:0 12px}.field select{appearance:none;background-image:linear-gradient(45deg,transparent 50%,var(--ink-ledger) 50%),linear-gradient(135deg,var(--ink-ledger) 50%,transparent 50%);background-position:calc(100% - 20px) 22px,calc(100% - 15px) 22px;background-size:5px 5px;background-repeat:no-repeat;padding-right:36px}.moneyfield{position:relative}.moneyfield span{position:absolute;left:13px;top:50%;transform:translateY(-50%);color:var(--pencil);font-size:1.05rem}.moneyfield input{padding-left:28px}.fieldhint{font-size:.9rem;color:var(--pencil);margin:6px 0 0}.fielderr{font-size:.92rem;color:var(--brick);margin:6px 0 0}.answer{border-top:2px dotted var(--rule-ledger);margin-top:6px;padding-top:18px;min-height:56px}.answer-wait{color:var(--pencil);margin:0;font-size:1rem}.answer-bill{font-family:Radio Canada Big,system-ui,sans-serif;font-weight:700;font-size:2.6rem;line-height:1.1;color:var(--brick);margin:0 0 6px}.answer-bill small{font-size:1.1rem;font-weight:500;color:var(--ink-ledger)}.answer-why{margin:0 0 14px;font-size:1rem}.answer-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:0;border:1px solid var(--rule-ledger);margin:0 0 16px}.answer-grid div{padding:10px 12px;border-right:1px solid var(--rule-ledger)}.answer-grid div:last-child{border-right:0}.answer-grid b{display:block;font-family:Radio Canada Big,system-ui,sans-serif;font-size:1.25rem;font-weight:600}.answer-grid span{font-size:.88rem;color:var(--pencil)}.answer-next{display:flex;flex-wrap:wrap;gap:12px 20px;align-items:center;margin:0;font-size:1rem}.stamp{display:inline-block;border:3px solid var(--brick);box-shadow:inset 0 0 0 2px var(--card),inset 0 0 0 3px var(--brick);color:var(--brick);padding:8px 14px;border-radius:2px;transform:rotate(-3deg);font-family:Radio Canada Big,system-ui,sans-serif;font-weight:700;letter-spacing:.06em;font-size:.95rem;margin:4px 0 14px}.stamp span{display:block;font-weight:500;letter-spacing:0;font-size:.95rem;color:var(--ink-ledger)}.btn{display:inline-block;font:500 1rem Zen Kaku Gothic New,system-ui,sans-serif;background:var(--ledger);color:#fff;border:0;border-bottom:3px solid var(--ledger-press);border-radius:2px;padding:10px 16px;cursor:pointer;text-decoration:none;min-height:44px}.btn:hover{background:var(--ledger-press);color:#fff}.btn:active{border-bottom-width:1px;transform:translateY(2px)}.btn-quiet{background:var(--card);color:var(--ink-ledger);border:1px solid var(--ink-ledger);border-bottom:3px solid var(--rule-ledger)}.btn-quiet:hover{background:var(--folder);color:var(--ink-ledger)}.assume{max-width:780px;margin:12px auto 0;font-size:.92rem;color:var(--pencil);text-align:center}.band{padding:56px 0}.band+.band{padding-top:8px}.band-folder{background:var(--folder);padding:52px 0;margin:40px 0 0}.band-folder+.band{padding-top:52px}.facts{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:0;border-top:3px double var(--ink-ledger);border-bottom:1px solid var(--rule-ledger);margin:0 0 8px}.facts div{padding:16px 16px 14px 0}.facts b{display:block;font-family:Radio Canada Big,system-ui,sans-serif;font-size:1.9rem;font-weight:700;line-height:1.15}.facts span{font-size:.95rem;color:var(--pencil)}.facts-note{font-size:.92rem;color:var(--pencil);margin:8px 0 0}.lede{font-size:1.1rem;max-width:70ch}.prose{max-width:70ch}.prose ul,.prose ol{padding-left:1.25em;margin:0 0 1em}.prose li{margin:0 0 .45em}.rulebook{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:32px 40px}.rulebook section{border-top:1px solid var(--rule-ledger);padding-top:18px}.rulebook h3{margin-bottom:.4em}.rulebook p{margin-bottom:.6em}.src{font-size:.92rem;color:var(--pencil)}.tablewrap{overflow-x:auto;-webkit-overflow-scrolling:touch;border:1px solid var(--rule-ledger);background:var(--card);margin:0 0 12px}table{border-collapse:collapse;width:100%;font-size:.98rem}th,td{padding:9px 12px;text-align:left;border-bottom:1px solid var(--rule-ledger);vertical-align:top}thead th{background:var(--folder);font-weight:500;font-size:.92rem;white-space:nowrap;position:sticky;top:0}td.n,th.n{text-align:right;white-space:nowrap}tbody tr:last-child td{border-bottom:0}tbody th{font-weight:400}.mapfig{margin:0 0 22px;background:var(--card);border:1px solid var(--rule-ledger);padding:18px}.mapfig img{display:block;width:100%;height:auto}.mapfig figcaption{font-size:.92rem;color:var(--pencil);margin-top:8px}.stategrid{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(auto-fill,minmax(180px,1fr));column-gap:28px}.stategrid li{break-inside:avoid;padding:4px 0;border-bottom:1px solid var(--rule-ledger)}.stategrid a{text-decoration:none;color:var(--ink-ledger);display:flex;justify-content:space-between;gap:8px}.stategrid a:hover{color:var(--brick)}.stategrid em{font-style:normal;color:var(--ink-ledger);font-weight:500;font-size:.95rem}.routes{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:28px}.routes a{font-family:Radio Canada Big,system-ui,sans-serif;font-size:1.2rem;font-weight:600}.routes p{margin:.4em 0 0;font-size:1rem}.qa h3{margin:1.4em 0 .35em}.qa p{max-width:70ch}.slider{display:flex;align-items:center;gap:14px;margin:6px 0 4px}.slider input{flex:1;accent-color:var(--ledger);height:32px}.slider output{font-weight:700;min-width:3.5em;text-align:right}.snippet{width:100%;min-height:160px;font:400 .9rem/1.45 Zen Kaku Gothic New,system-ui,sans-serif;border:1px solid var(--rule-ledger);border-radius:2px;padding:12px;background:var(--card);color:var(--ink-ledger)}.footmap{background:var(--ink-ledger);color:#e9e5da;margin-top:64px;padding:44px 0 26px;font-size:.92rem}.footmap a{color:#f5f2ea;text-decoration:none}.footmap a:hover{text-decoration:underline;color:#fff}.footcols{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:28px}.footcols h2{font-family:Radio Canada Big,system-ui,sans-serif;font-size:1rem;font-weight:600;color:#c9ddcf;margin:0 0 10px}.footcols ul{list-style:none;margin:0;padding:0;line-height:1.9}.footbar{border-top:1px solid #3A4048;margin-top:30px;padding-top:16px;display:flex;flex-wrap:wrap;justify-content:space-between;gap:10px 24px;color:#bfc3c9}.footbar p{margin:0}@media(max-width:899px){.rulebook{grid-template-columns:minmax(0,1fr)}.routes{grid-template-columns:minmax(0,1fr);gap:20px}.footcols,.facts{grid-template-columns:repeat(2,minmax(0,1fr))}}@media(max-width:560px){body{font-size:17px}h1{font-size:1.8rem}h2{font-size:1.4rem}.ledgercard-head,.ledgercard-body{padding-left:18px;padding-right:18px}.fieldrow{grid-template-columns:minmax(0,1fr)}.answer-bill{font-size:2.15rem}.answer-grid{grid-template-columns:minmax(0,1fr)}.answer-grid div{border-right:0;border-bottom:1px solid var(--rule-ledger)}.answer-grid div:last-child{border-bottom:0}.facts b{font-size:1.5rem}.band{padding:40px 0}}@media(prefers-reduced-motion:reduce){.btn:active{transform:none}}.stamprow{list-style:none;margin:0 0 8px;padding:0;display:grid;grid-template-columns:repeat(auto-fill,minmax(170px,1fr));gap:20px 24px}.stamprow li{background:var(--card);border:1px solid var(--rule-ledger);border-radius:2px;padding:16px 16px 12px}.stamprow p{margin:0 0 6px}.stamprow .stamp{margin:0 0 12px}.facttable td{min-width:9em}.facttable td:nth-child(3),.facttable td:nth-child(2){min-width:16em}.facttable th[scope=row]{white-space:nowrap}.toolzone+.band{padding-top:40px}.widgetout{margin-top:18px}.widgetout h3{font-size:1rem;margin:0 0 8px}.widgetpreview{border:1px dashed var(--rule-ledger);background:var(--card);padding:14px 16px;margin:0 0 12px}.prose ol{padding-left:1.25em}.toplow{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px 32px;margin:0 0 20px}.toplow h3{font-size:1.05rem;margin:0 0 8px}.allrows{margin:8px 0 12px}.allrows>summary{cursor:pointer;font-weight:500;color:var(--brick);text-decoration:underline;text-underline-offset:2px;padding:10px 0;list-style-position:inside}.allrows>summary:hover{color:var(--ledger)}.allrows[open]>summary{margin-bottom:8px}.scope{display:block;font-size:.88rem;color:var(--pencil);margin-top:4px}.keyrules{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:0;border-top:3px double var(--ink-ledger);border-bottom:1px solid var(--rule-ledger);margin:0 0 28px}.keyrules div{padding:14px 16px 12px 0}.keyrules b{display:block;font-family:Radio Canada Big,system-ui,sans-serif;font-size:1.15rem;font-weight:600;line-height:1.3}.keyrules span{font-size:.92rem;color:var(--pencil)}@media(max-width:899px){.toplow,.keyrules{grid-template-columns:minmax(0,1fr)}}@media(max-width:640px){table.stack thead{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0)}table.stack,table.stack tbody{display:block;width:100%}table.stack tr{display:block;padding:10px 14px;border-bottom:1px solid var(--rule-ledger)}table.stack tbody tr:last-child{border-bottom:0}table.stack th[scope=row]{display:block;padding:0 0 4px;border:0;font-weight:500;white-space:normal}table.stack td{display:flex;justify-content:space-between;align-items:baseline;gap:14px;padding:3px 0;border:0;text-align:right;min-width:0!important}table.stack td:before{content:attr(data-label);color:var(--pencil);font-size:.9rem;text-align:left;white-space:nowrap}table.stack td.long{display:block;text-align:left;white-space:normal}table.stack td.long:before{display:block;margin-bottom:2px}table.stack td:empty{display:none}}.countyhead{display:grid;grid-template-columns:minmax(0,1.15fr) minmax(0,1fr);gap:28px;align-items:start;margin:0 0 8px}.countyhead .toplow{grid-template-columns:minmax(0,1fr);gap:18px}.countyhead .mapfig{margin:0}.mapfig img{max-height:640px;width:auto;max-width:100%;margin:0 auto}.billsat{margin:28px 0 10px}@media(max-width:899px){.countyhead{grid-template-columns:minmax(0,1fr)}}.hubtable th[scope=row]{white-space:nowrap;font-weight:500}.hubtable thead th{white-space:normal}.hubtable tbody tr{scroll-margin-top:24px}.hubtable tr:target th,.hubtable tr:target td{background:var(--caution-tint)}.hubtable td.key b{font-family:Radio Canada Big,system-ui,sans-serif;font-weight:600;font-size:1.02rem}.hub-appeal td.key b{font-size:1.12rem;color:var(--ledger)}.hubtable td.scopecell{color:var(--pencil);font-size:.92rem}.hubtable tr.more td{padding-top:0;font-size:.92rem}.moreline{display:flex;flex-wrap:wrap;align-items:baseline;gap:2px 20px}.moreline details{flex:1 1 22em;min-width:0}.moreline summary{cursor:pointer;color:var(--ledger);font-weight:500;width:max-content;max-width:100%}.moreline details p{margin:6px 0 4px;color:var(--ink-ledger);max-width:78ch;font-size:.95rem}.morelinks{display:flex;flex-wrap:wrap;gap:4px 16px;color:var(--pencil)}.morelinks a{color:var(--pencil)}.morelinks a:hover{color:var(--brick)}.jumprow{display:flex;flex-wrap:wrap;gap:6px;margin:0 0 18px}.jumprow a{display:inline-block;min-width:2.7em;text-align:center;padding:6px 4px;border:1px solid var(--rule-ledger);border-radius:2px;background:var(--card);color:var(--ink-ledger);text-decoration:none;font-weight:500;font-size:.9rem}.jumprow a:hover{border-color:var(--ledger);color:var(--ledger)}.reliefrow{list-style:none;margin:0 0 26px;padding:0;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px}.reliefrow li{background:var(--card);border:1px solid var(--rule-ledger);border-radius:2px;padding:12px 16px;font-size:.95rem}.reliefrow b{display:block;font-family:Radio Canada Big,system-ui,sans-serif;font-weight:600;font-size:1.05rem;margin-bottom:2px}@media(max-width:640px){.reliefrow{grid-template-columns:minmax(0,1fr)}table.stack tr.main{border-bottom:0;padding-bottom:0}table.stack tr.more{padding-top:4px}table.stack tr.more td{display:block;text-align:left}table.stack tr.more td:before{display:none}table.stack td.key b{text-align:right}table.stack td.key.long b{text-align:left}.nokey{color:var(--pencil)}.hubtable th[scope=row]{white-space:normal}}.jumppick{display:flex;flex-wrap:wrap;align-items:center;gap:8px 14px;margin:0 0 18px}.jumppick label{font-weight:500}.jumppick select{height:46px;min-width:14em;font:400 1rem Zen Kaku Gothic New,system-ui,sans-serif;color:var(--ink-ledger);background:var(--card);border:1px solid #A9A293;border-radius:2px;padding:0 12px}.hubtable td.srccell{font-size:.9rem;color:var(--pencil)}.hubtable td.srccell a{color:var(--pencil)}.hubtable td.srccell a:hover{color:var(--brick)}.answer-next a{display:inline-flex;align-items:center;min-height:44px}.deadlinegrid{grid-template-columns:repeat(auto-fill,minmax(240px,1fr))}.deadlinegrid a{display:block;padding:2px 0}.deadlinegrid span{display:block;font-weight:500}.deadlinegrid em{display:block;font-weight:400;font-size:.92rem;color:var(--pencil)}.vh{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}.ledgercard-head h2{margin:0}.ledgercard .answer-wait{display:flex;align-items:center;min-height:64px;padding:14px 18px;background:var(--manila);border:1px dashed #BDB5A2;border-radius:2px}.statejump{display:flex;flex-wrap:wrap;align-items:center;gap:10px 14px;margin:24px 0 0}.statejump label{font-weight:500;font-size:1rem}.statejump select{height:46px;min-width:240px;font:400 1.05rem Zen Kaku Gothic New,system-ui,sans-serif;color:var(--ink-ledger);background-color:var(--card);border:1px solid #A9A293;border-radius:2px;padding:0 36px 0 12px;appearance:none;background-image:linear-gradient(45deg,transparent 50%,var(--ink-ledger) 50%),linear-gradient(135deg,var(--ink-ledger) 50%,transparent 50%);background-position:calc(100% - 20px) 20px,calc(100% - 15px) 20px;background-size:5px 5px;background-repeat:no-repeat}.statejump .btn{line-height:1.5}.usmap{margin:28px 0 0}.usmap img{max-height:none;width:100%}.csvsample{font-size:.9rem}.csvsample thead th{white-space:normal;font-size:.82rem;vertical-align:bottom}.samplelabel{font-size:.92rem;color:var(--pencil);margin:0 0 8px}.widgetsample{margin:0 0 10px}@media(max-width:560px){.statejump label{flex:1 1 100%}.statejump select{flex:1 1 100%;min-width:0;width:100%}.ledgercard .answer-wait{min-height:72px}}@media(max-width:640px){.csvsample td:before{white-space:normal;overflow-wrap:anywhere}}.maplegend{display:none;list-style:none;margin:10px 0 0;padding:0;font-size:.9rem}.maplegend li{display:flex;align-items:center;gap:8px;padding:2px 0}.maplegend i{display:inline-block;width:16px;height:16px;flex:none}@media(max-width:640px){.maplegend{display:block}}.countylegend{list-style:none;margin:10px 0 0;padding:0;display:flex;flex-wrap:wrap;gap:4px 18px;font-size:.92rem}.countylegend li{display:flex;align-items:center;gap:8px}.countylegend i{display:inline-block;width:16px;height:16px;flex:none}