/* R&D tax credit article — isolated filename prevents stale shared-CSS caches. */
.article-shell { padding-top: 0; }
.article-eyebrow {
  margin: 0 0 14px;
  color: var(--gold-light);
  font-size: .78rem;
  font-weight: 800;
  letter-spacing: .16em;
  text-transform: uppercase;
}
.author-byline {
  margin: 0 0 28px;
  color: var(--text-light);
  font-size: .92rem;
}
.author-byline a { color: var(--navy); font-weight: 700; }
.article-callout {
  margin: 0 0 34px;
  padding: 30px 32px;
  border-left: 4px solid var(--gold);
  background: #f4efe3;
}
.article-callout h2,
.article-cta h2 {
  margin: 8px 0 12px;
  padding: 0;
  border: 0;
  font-size: 1.55rem;
}
.article-callout p:last-child,
.article-cta p:last-of-type { margin-bottom: 0; }
.article-callout-label {
  margin: 0;
  color: var(--gold-dark) !important;
  font-size: .74rem !important;
  font-weight: 800;
  letter-spacing: .14em;
  text-transform: uppercase;
}
.article-checklist { list-style: none; margin-left: 0 !important; }
.article-checklist li {
  position: relative;
  padding: 12px 0 12px 30px;
  border-bottom: 1px solid var(--border);
}
.article-checklist li::before {
  content: "→";
  position: absolute;
  left: 0;
  color: var(--gold-dark);
  font-weight: 800;
}
.article-steps { list-style: none; margin: 24px 0 !important; counter-reset: article-step; }
.article-steps li {
  display: grid;
  grid-template-columns: minmax(130px, .38fr) 1fr;
  gap: 24px;
  padding: 22px 0;
  border-top: 1px solid var(--border);
  counter-increment: article-step;
}
.article-steps strong { color: var(--navy); }
.article-steps span { color: var(--text-muted); line-height: 1.65; }
.article-comparison {
  margin: 28px 0;
  overflow-x: auto;
  border: 1px solid var(--border);
  border-radius: var(--radius);
  background: var(--bg-white);
}
.article-comparison:focus-visible { outline: 3px solid var(--gold); outline-offset: 3px; }
.article-comparison table { width: 100%; min-width: 620px; border-collapse: collapse; }
.article-comparison th,
.article-comparison td {
  width: 50%;
  padding: 18px 20px;
  border-bottom: 1px solid var(--border);
  text-align: left;
  vertical-align: top;
}
.article-comparison th { background: var(--navy); color: #fff; font-size: .9rem; }
.article-comparison td { color: var(--text-muted); line-height: 1.55; }
.article-comparison tr:last-child td { border-bottom: 0; }
.article-comparison td + td,
.article-comparison th + th { border-left: 1px solid var(--border); }
.article-document-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 20px;
  margin: 28px 0;
}
.article-document-grid section {
  padding: 24px;
  border: 1px solid var(--border);
  border-radius: var(--radius);
  background: var(--bg-light);
}
.article-document-grid h3 { margin: 0 0 14px; font-size: 1.08rem; }
.article-document-grid ul { margin: 0 0 0 18px; }
.article-cta {
  margin: 48px -48px 10px;
  padding: 44px 48px;
  background: var(--navy);
  color: #fff;
}
.article-cta h2 { color: #fff; }
.article-cta p:not(.article-callout-label) { color: rgba(255,255,255,.78); }
.article-cta .btn { margin-top: 8px; }
.article-sources { margin-top: 42px; padding-top: 26px; border-top: 1px solid var(--border); }
.article-sources h2 { margin-top: 0; padding-top: 0; border: 0; font-size: 1.15rem; }
.article-sources li { font-size: .94rem; }
.article-updated { color: var(--text-light) !important; font-size: .82rem !important; }
.blog-post a:focus-visible,
.blog-post-nav a:focus-visible { outline: 3px solid var(--gold); outline-offset: 3px; }

@media (max-width: 768px) {
  .blog-post { padding: 36px 24px 32px; }
  .article-callout { padding: 24px; }
  .article-steps li { grid-template-columns: 1fr; gap: 8px; }
  .article-document-grid { grid-template-columns: 1fr; }
  .article-cta { margin: 40px -24px 8px; padding: 36px 24px; }
}