@font-face{font-family:Archivo;src:url(/fonts/archivo-var.woff2) format("woff2-variations");font-weight:400 900;font-stretch:62% 125%;font-style:normal;font-display:swap}@font-face{font-family:"Source Serif 4";src:url(/fonts/source-serif-4-var.woff2) format("woff2-variations");font-weight:400 600;font-style:normal;font-display:swap}*{box-sizing:border-box}body{margin:0;background:#f2f4f7}.tca{container-type:inline-size;--paper: #F2F4F7;--sheet: #FBFCFD;--ink: #12233F;--ink2: #44536B;--rule: #C3CBD6;--band: #12284C;--onband: #F4F6F9;--onband2: #C2CDDF;--amber: #F2B33D;--focus: #B4530B;--serif: "Source Serif 4", Georgia, "Times New Roman", serif;background:var(--paper);color:var(--ink);font-family:Archivo,Arial Narrow,Helvetica Neue,sans-serif;font-size:16px;line-height:1.45;font-variant-numeric:tabular-nums lining-nums;-webkit-text-size-adjust:100%}.tca :focus-visible{outline:3px solid var(--focus);outline-offset:2px}.tca h1,.tca h2,.tca p{margin:0}.wrap{max-width:1200px;margin:0 auto;padding:0 20px}.top{background:var(--band);color:var(--onband);border-bottom:1px solid #34497A;--focus: #F2B33D}.top .wrap{display:flex;justify-content:space-between;align-items:center;min-height:48px}.top a{color:var(--onband);display:inline-flex;align-items:center;min-height:44px;font-size:14px}.top a.mark{font-weight:800;font-size:17px;text-decoration:none}.band{background:var(--band);color:var(--onband);--focus: #F2B33D}.answer{padding:18px 0 22px}.tca h1{font-size:20px;font-weight:600;line-height:1.2}.num{display:block;margin:10px 0 0;font-weight:800;font-stretch:62%;font-size:21cqw;line-height:.92;height:.92em;color:var(--amber);white-space:nowrap}.num.n10{font-size:19cqw}.num.n11{font-size:16cqw}.per{padding-top:8px;font-size:18px;font-weight:600}.defn{padding-top:14px;font-family:var(--serif);font-size:clamp(19px,3.6vw,24px);line-height:1.35;color:var(--onband);max-width:30ch}.inputs .go a{display:inline-flex;align-items:center;min-height:44px;font-size:16px;font-weight:700;color:var(--ink)}.inputs .go a:after{content:" →";padding-left:7px}.support{padding-top:12px;font-size:15px;color:var(--onband2);max-width:34em}.prov{display:flex;flex-wrap:wrap;gap:0 22px;margin:16px 0 0;padding:10px 0 0;border-top:1px solid #4A5F8C}.prov dt{font-size:12px;color:var(--onband2)}.prov dd{margin:0;font-size:14px;font-weight:600}.prov a{color:var(--onband);display:inline-block;padding:12px 0;margin:-12px 0}.inputs{background:var(--sheet);color:var(--ink);margin:0 -20px;padding:18px 20px 8px;border-bottom:1px solid var(--rule);--focus: #B4530B}.inputs h2{font-size:15px;font-weight:700;padding-bottom:12px}.field{margin:0 0 16px;border:0;padding:0;min-width:0}.field>label,.field>legend{display:block;font-size:14px;font-weight:600;margin:0 0 6px;padding:0}.money{display:flex;align-items:center;border:1px solid var(--ink);background:var(--sheet)}.money:focus-within{outline:3px solid var(--focus);outline-offset:2px}.money span{padding:0 0 0 12px;font-size:18px;font-weight:700}.money input{flex:1;min-width:0;border:0;background:transparent;font:inherit;font-size:18px;font-weight:700;color:inherit;padding:0 12px 0 4px;height:46px;font-variant-numeric:tabular-nums;outline:0}.seg{display:grid;grid-template-columns:1fr 1fr;gap:1px;background:var(--ink);border:1px solid var(--ink)}.seg label{position:relative;display:block}.seg label:focus-within{z-index:1}.seg input{position:absolute;inset:0;width:100%;height:100%;margin:0;opacity:0;cursor:pointer}.seg span{display:flex;align-items:center;justify-content:center;min-height:46px;padding:4px 8px;font-size:15px;font-weight:600;text-align:center;line-height:1.2;background:var(--sheet)}.seg input:checked+span{background:var(--band);color:var(--onband);font-weight:800}.seg input:focus-visible+span{outline:3px solid var(--focus);outline-offset:2px}.hint{font-size:13px;color:var(--ink2);padding-top:6px}.band .hint{color:var(--onband2)}.band .inputs .hint{color:var(--ink2)}.band .answer a,.band .go a{color:var(--amber)}.band .go a:after{content:" →";padding-left:7px}.inputs .hint+.field{margin-top:16px}.body{display:grid;grid-template-columns:minmax(0,1fr);gap:32px;padding-top:20px;padding-bottom:40px}.warnstack{display:grid;gap:14px}.warn{border:1px solid #A6321B;background:#fbe9e4;padding:14px 16px;font-family:var(--serif);font-size:15px;line-height:1.45}.warn strong{display:block;font-family:Archivo,Arial Narrow,sans-serif;font-weight:800;color:#8e2a16}.tca h2{font-size:23px;font-weight:800;font-stretch:80%;line-height:1.15;padding-bottom:12px}.bar{display:flex;gap:2px;height:30px;padding:2px;border:1px solid var(--ink);background:var(--sheet);margin:0 0 14px}.bar i{display:block;flex:0 1 0;min-width:0}.c-net{background:#f2b33d}.c-fed{background:#12284c}.c-ss{background:#5f7fae}.c-med{background:#a9bcd8}.c-pre{background:#7b8798}.c-none{background:var(--sheet)}.c-state{background:#2e6b52}.c-sdi{background:#8c6c9e}.c-city{background:#b5651d}.lines{list-style:none;margin:0;padding:0;border-top:2px solid var(--ink)}.lines li{display:grid;grid-template-columns:26px 12px minmax(0,1fr) auto;-moz-column-gap:10px;column-gap:10px;align-items:center;padding:11px 0;border-bottom:1px solid var(--rule)}.lines li[hidden],.bar i[hidden]{display:none}.ln{font-size:12px;font-weight:700;line-height:18px;text-align:center;border:1px solid var(--ink2);color:var(--ink2)}.sw{width:12px;height:12px;border:1px solid var(--ink)}.sub{display:block;font-size:13px;color:var(--ink2);font-weight:400}.fig{font-weight:700;text-align:right;white-space:nowrap}.lines li.tot{border-top:2px solid var(--ink);font-weight:800;margin-top:-1px}.lines li.tot .fig{font-weight:800}.lines li.ans{background:var(--amber);margin:0 -10px;padding:14px 10px;border-bottom:0;font-size:20px;font-weight:800}.lines li.ans .fig{font-weight:800}.lines li.ans .ln{border-color:var(--ink);color:var(--ink)}.prose p{font-family:var(--serif);font-size:17px;line-height:1.5;padding-bottom:26px}.not{margin:0;padding:0 0 0 20px;list-style:square;font-family:var(--serif);font-size:17px;line-height:1.5}.not li{padding:3px 0}.ad{height:274px}.ad p{font-size:12px;line-height:24px;height:24px;color:var(--ink2)}.slot{width:300px;max-width:100%;height:250px;border:1px dashed #7B8798;display:flex;align-items:center;justify-content:center;font-size:13px;color:var(--ink2)}.ref{width:calc(100% + 20px);margin:0 -10px;border-collapse:collapse}.ref caption{text-align:left;font-family:var(--serif);font-size:15px;color:var(--ink2);padding:0 10px 10px}.ref th,.ref td{padding:11px 10px;text-align:right;border-bottom:1px solid var(--rule);font-weight:400;white-space:nowrap}.ref th:first-child{text-align:left}.ref thead th{font-size:13px;font-weight:600;color:var(--ink2);border-bottom:2px solid var(--ink);white-space:normal;vertical-align:bottom}.ref td.take{font-weight:700}.ref tr.cur th,.ref tr.cur td{background:var(--amber);font-weight:800;border-bottom-color:var(--amber)}.plain{width:100%;border:1px solid var(--ink);background:var(--sheet);font:inherit;font-size:18px;font-weight:700;color:inherit;padding:0 12px;height:46px;border-radius:0;font-variant-numeric:tabular-nums}.plain:focus-visible{outline:3px solid var(--focus);outline-offset:2px}select.plain{-webkit-appearance:none;-moz-appearance:none;appearance:none;background-image:linear-gradient(45deg,transparent 50%,var(--ink) 50%),linear-gradient(135deg,var(--ink) 50%,transparent 50%);background-position:calc(100% - 18px) 21px,calc(100% - 12px) 21px;background-size:6px 6px,6px 6px;background-repeat:no-repeat;padding-right:36px}.field.two{display:grid;grid-template-columns:1fr 1fr;gap:12px}.field.two label{display:block;font-size:14px;font-weight:600;margin:0 0 6px}.hero{padding:26px 0 34px;max-width:46ch}.hero h1{font-size:clamp(34px,7vw,52px);font-weight:800;font-stretch:80%;line-height:1.02;letter-spacing:-.015em;color:var(--onband)}.lede{padding-top:12px;font-size:clamp(18px,3.4vw,23px);font-weight:600;color:var(--amber);max-width:20ch;line-height:1.2}.home{display:grid;gap:40px;padding-top:26px;padding-bottom:48px}.home>section>h2{font-size:15px;font-weight:700;color:var(--ink2);padding-bottom:14px;border-bottom:2px solid var(--ink)}.index{list-style:none;margin:0;padding:0}.index li{display:grid;grid-template-columns:34px minmax(0,1fr);gap:14px;padding:20px 0;border-bottom:1px solid var(--rule)}.index .n{font-size:15px;font-weight:700;color:var(--ink2);padding-top:4px;font-variant-numeric:tabular-nums}.index h3{font-size:clamp(20px,4vw,26px);font-weight:800;font-stretch:85%;line-height:1.15;letter-spacing:-.01em}.index h3 a{color:var(--ink);text-decoration:none}.index h3 a:hover{text-decoration:underline}.index p{font-family:var(--serif);font-size:16px;line-height:1.5;color:var(--ink2);padding-top:7px;max-width:64ch}.index .go{font-family:Archivo,sans-serif;padding-top:10px}.index .go a{display:inline-flex;align-items:center;min-height:44px;font-size:16px;font-weight:700;color:var(--ink)}.index .go a:after{content:" →";padding-left:7px}.index .off .n,.index .off h3{color:var(--ink2)}.index .soon{font-family:Archivo,sans-serif;font-size:13px;padding-top:9px;color:var(--ink2)}.method p{font-family:var(--serif);font-size:16px;line-height:1.55;max-width:68ch;padding-top:12px}@media (min-width: 760px){.hero{padding:40px 0 52px}.home{padding-top:36px;padding-bottom:64px;gap:52px}.index li{grid-template-columns:46px minmax(0,1fr);gap:20px;padding:26px 0}.method{display:grid;grid-template-columns:minmax(0,7fr) minmax(0,5fr);-moz-column-gap:56px;column-gap:56px}.method h2{grid-column:1 / -1}}.tbar{border-top:2px solid var(--ink);padding:14px 0 18px}.tbar label{display:block;font-size:13px;font-weight:600;color:var(--ink2);padding-bottom:7px}.tin{display:flex;align-items:stretch;gap:0;max-width:320px}.tin span{display:flex;align-items:center;padding:0 9px;font-size:17px;color:var(--ink2);border:2px solid var(--ink);border-right:0}.tin input{flex:1;min-width:0;font:inherit;font-size:17px;padding:10px 8px;border:2px solid var(--ink);border-right:0;border-radius:0;background:transparent;color:var(--ink)}.tin input:focus-visible{outline:3px solid var(--amber);outline-offset:-3px}.tin button{font:inherit;font-size:15px;font-weight:700;padding:10px 16px;border:2px solid var(--ink);background:var(--ink);color:var(--paper);cursor:pointer}.tin button:hover{background:var(--ink2);border-color:var(--ink2)}.tbar .hint{max-width:62ch;padding-top:10px}.sortable thead th{padding:0}.sortable thead button{font:inherit;font-size:13px;font-weight:600;color:var(--ink2);width:100%;text-align:right;padding:11px 10px;background:none;border:0;cursor:pointer;display:flex;justify-content:flex-end;align-items:baseline;gap:5px}.sortable thead th:first-child button{text-align:left;justify-content:flex-start}.sortable thead button:hover{color:var(--ink);text-decoration:underline}.sortable thead button:after{content:"↕";font-size:11px;opacity:.35}.sortable thead th[aria-sort=ascending] button:after{content:"↑";opacity:1}.sortable thead th[aria-sort=descending] button:after{content:"↓";opacity:1}.sortable thead th[aria-sort]:not([aria-sort=none]) button{color:var(--ink)}.subform{border-top:2px solid var(--ink);padding-top:18px;margin-top:6px;max-width:34rem}.subform .field{margin-bottom:18px}.subform button{font:inherit;font-size:16px;font-weight:700;padding:13px 22px;min-height:44px;border:2px solid var(--ink);background:var(--ink);color:var(--paper);cursor:pointer}.subform button:hover{background:var(--ink2);border-color:var(--ink2)}.hp{position:absolute;left:-9999px;width:1px;height:1px;overflow:hidden}.sent{border:1px solid var(--ink);background:var(--sheet);padding:14px 16px;margin-bottom:18px;font-family:var(--serif);font-size:16px;line-height:1.45;max-width:64ch}.sent strong{display:block;font-family:Archivo,sans-serif;font-weight:800}.sent.warn{border-color:#a6321b;background:#fbe9e4}.desc{margin:0;padding:0;border-top:2px solid var(--ink)}.desc>div{padding:16px 0;border-bottom:1px solid var(--rule)}.desc dt{display:flex;flex-wrap:wrap;align-items:baseline;gap:10px;padding-bottom:7px}.desc dt code{font-family:ui-monospace,SFMono-Regular,Menlo,monospace;font-size:15px;font-weight:700;background:var(--sheet);border:1px solid var(--rule);padding:3px 7px}.desc .alt{font-size:13px;color:var(--ink2)}.desc .alt code{font-size:13px;font-weight:400;padding:1px 4px}.desc dd{margin:0}.desc dd p{font-family:var(--serif);font-size:16px;line-height:1.5;max-width:64ch}.desc .how{color:var(--ink2);padding-top:7px}.desc .src{font-family:Archivo,sans-serif;font-size:13px;color:var(--ink2);padding-top:8px}.steps{list-style:none;margin:0;padding:0;border-top:2px solid var(--ink)}.steps li{display:grid;grid-template-columns:30px minmax(0,1fr);gap:14px;padding:18px 0;border-bottom:1px solid var(--rule)}.steps .sn{font-size:15px;font-weight:700;color:var(--ink2);font-variant-numeric:tabular-nums}.steps h3{font-size:17px;font-weight:700;line-height:1.25}.steps p{font-family:var(--serif);font-size:16px;line-height:1.5;color:var(--ink2);padding-top:6px;max-width:62ch}.also{padding:0 0 28px}.also h2{font-size:15px;font-weight:700;padding-bottom:10px}.also ul{list-style:none;margin:0;padding:0;display:grid;gap:1px;background:var(--rule);border:1px solid var(--rule)}.also a{display:block;padding:14px 16px;background:var(--paper);color:var(--ink);text-decoration:none}.also a:hover{background:var(--sheet)}.also strong{display:block;font-size:16px}.also span{display:block;font-size:14px;color:var(--ink2);padding-top:3px}@media (min-width: 700px){.also ul{grid-template-columns:1fr 1fr}}.states{list-style:none;margin:0;padding:0;-moz-columns:2;columns:2;-moz-column-gap:20px;column-gap:20px;border-top:2px solid var(--ink)}.states li{-moz-column-break-inside:avoid;break-inside:avoid}.states a{display:flex;align-items:center;min-height:44px;font-size:15px;line-height:1.2;color:var(--ink);text-decoration:none;border-bottom:1px solid var(--rule)}.states a:hover{text-decoration:underline}.states a[aria-current=page]{font-weight:800}.states .soon{color:var(--ink2)}.foot{border-top:2px solid var(--ink);padding:18px 0 32px;font-size:14px;color:var(--ink2)}.foot a{color:var(--ink2)}.foot p{padding-bottom:8px}@container (min-width: 900px){.wrap{padding:0 40px}.band-grid{display:grid;grid-template-columns:minmax(0,7fr) minmax(0,5fr);-moz-column-gap:56px;column-gap:56px;align-items:start;padding-top:22px;padding-bottom:40px}.answer{padding:10px 0 0}.tca h1{font-size:26px}.num{font-size:148px;margin-top:14px}.num.n10{font-size:132px}.num.n11{font-size:112px}.per{font-size:22px}.support{font-size:17px}.inputs{margin:0;padding:22px 24px 8px;border:0}.body{grid-template-columns:minmax(0,7fr) minmax(0,5fr);-moz-column-gap:56px;column-gap:56px;row-gap:44px;padding-top:32px;padding-bottom:56px;grid-template-areas:"warn warn" "break side" "ad1 ad1" "table states" "ref ref" "form form" "also also" "ad2 ad2"}.warnstack{grid-area:warn}.break{grid-area:break}.side{grid-area:side}.ad1{grid-area:ad1}.tablesec{grid-area:table}.ad2{grid-area:ad2}.statesec{grid-area:states}.also{grid-area:also}.refsec{grid-area:ref}.formsec{grid-area:form}.solo{grid-column:1 / -1;max-width:72ch}.ad{height:114px}.slot{width:728px;height:90px}.states{-moz-columns:3;columns:3;-moz-column-gap:28px;column-gap:28px}}@media (prefers-reduced-motion: reduce){*,*:before,*:after{animation-duration:.01ms!important;transition-duration:.01ms!important}}