/* Credit & Refund Specialists — 2026 brand. Palette approved by Kevin 2026-10-29. */
:root {
  --navy: #0a2246;      /* primary: headings, nav, dark cards */
  --navy-dark: #061731; /* hero/footer, the site's "black" */
  --blue: #10aee5;      /* action only: CTAs, links, icons */
  --blue-ink: #0a7fae;  /* blue text on white (passes contrast) */
  --white: #ffffff;
  --slate: #283e5c;     /* secondary text, borders */
  --ice: #f7fafc;       /* alternating sections */
  --line: #dde5ee;
  --radius: 14px;
  --wrap: 1160px;
  --head: 'Plus Jakarta Sans', system-ui, sans-serif;
  --body: 'Inter', system-ui, sans-serif;
}
* { box-sizing: border-box; }
html { scroll-behavior: smooth; scroll-padding-top: 88px; }
body { margin: 0; background: var(--white); color: var(--slate); font: 17px/1.65 var(--body); -webkit-font-smoothing: antialiased; }
img { max-width: 100%; height: auto; display: block; }
a { color: var(--blue-ink); }
h1, h2, h3, h4 { font-family: var(--head); color: var(--navy); line-height: 1.2; margin: 0 0 .6em; letter-spacing: -.01em; }
h1 { font-size: clamp(2.1rem, 5vw, 3.5rem); font-weight: 800; }
h2 { font-size: clamp(1.7rem, 3.4vw, 2.5rem); font-weight: 800; }
h3 { font-size: 1.25rem; font-weight: 700; }
p { margin: 0 0 1em; }
.wrap { max-width: var(--wrap); margin: 0 auto; padding: 0 24px; }
.eyebrow { font: 700 .8rem/1 var(--head); letter-spacing: .14em; text-transform: uppercase; color: var(--blue-ink); margin-bottom: 14px; }
.lede { font-size: 1.15rem; max-width: 720px; }
.center { text-align: center; }
.center .lede { margin-left: auto; margin-right: auto; }
.skip { position: absolute; left: -999px; }
.skip:focus { left: 16px; top: 16px; z-index: 99; background: var(--white); padding: 8px 12px; }

/* Buttons */
.btn { display: inline-flex; align-items: center; gap: 8px; padding: 14px 26px; border-radius: 999px; font: 700 1rem/1 var(--head); text-decoration: none; transition: transform .15s, box-shadow .15s, background .15s; border: 2px solid transparent; }
.btn-primary { background: var(--blue); color: var(--navy-dark); }
.btn-primary:hover { transform: translateY(-1px); box-shadow: 0 8px 24px rgba(16, 174, 229, .35); }
.btn-ghost { border-color: rgba(255, 255, 255, .35); color: var(--white); }
.btn-ghost:hover { border-color: var(--white); }
.btn-navy { background: var(--navy); color: var(--white); }
.btn-navy:hover { background: var(--navy-dark); }
.btn-row { display: flex; flex-wrap: wrap; gap: 14px; margin-top: 28px; }
.center .btn-row { justify-content: center; }
.fine { font-size: .9rem; opacity: .8; margin-top: 12px; }
:focus-visible { outline: 3px solid var(--blue); outline-offset: 3px; }

/* Header */
.site-header { position: sticky; top: 0; z-index: 50; background: var(--navy-dark); border-bottom: 1px solid rgba(255, 255, 255, .08); }
.site-header .wrap { display: flex; align-items: center; justify-content: space-between; height: 76px; gap: 20px; }
.brand img { height: 52px; width: auto; mix-blend-mode: screen; } /* logo's black background melts into navy */
.nav { display: flex; align-items: center; gap: 6px; }
.nav a, .nav summary { color: #d6e2f0; text-decoration: none; font: 600 .95rem/1 var(--head); padding: 10px 12px; border-radius: 8px; cursor: pointer; }
.nav a:hover, .nav summary:hover { color: var(--white); background: rgba(255, 255, 255, .06); }
.nav details { position: relative; }
.nav summary { list-style: none; }
.nav summary::-webkit-details-marker { display: none; }
.nav summary::after { content: ''; display: inline-block; margin-left: 6px; border: 4px solid transparent; border-top-color: currentColor; transform: translateY(2px); }
.nav .menu { position: absolute; top: calc(100% + 8px); left: 0; min-width: 260px; background: var(--white); border-radius: 12px; padding: 8px; box-shadow: 0 18px 40px rgba(6, 23, 49, .25); }
.nav .menu a { display: block; color: var(--navy); padding: 12px 14px; }
.nav .menu a:hover { background: var(--ice); color: var(--navy); }
.nav .btn { margin-left: 8px; padding: 12px 20px; color: var(--navy-dark); }
.nav .btn:hover { background: var(--blue); color: var(--navy-dark); }
.menu-toggle { display: none; }

/* Hero */
.hero { background: radial-gradient(1200px 500px at 85% 20%, rgba(16, 174, 229, .16), transparent 60%), var(--navy-dark); color: #c9d6e6; padding: 88px 0 96px; overflow: hidden; }
.hero .wrap { display: grid; grid-template-columns: 1.1fr .9fr; gap: 48px; align-items: center; }
.hero h1 { color: var(--white); }
.hero h1 em { font-style: normal; color: var(--blue); }
.hero .eyebrow { color: var(--blue); }
.hero-logo img { mix-blend-mode: screen; width: 100%; }
.hero .note { font-size: .85rem; opacity: .7; margin-top: 22px; }

/* Sections */
section { padding: 96px 0; }
.ice { background: var(--ice); }
.band { background: var(--navy); color: #c9d6e6; }
.band h2, .band h3 { color: var(--white); }
.band .eyebrow { color: var(--blue); }
.band a:not(.btn) { color: var(--blue); }

/* Service cards */
.cards { display: grid; grid-template-columns: repeat(auto-fit, minmax(260px, 1fr)); gap: 24px; margin-top: 48px; }
.card { background: var(--white); border: 1px solid var(--line); border-radius: var(--radius); padding: 32px; display: flex; flex-direction: column; transition: box-shadow .2s, transform .2s; }
.card:hover { box-shadow: 0 20px 40px rgba(10, 34, 70, .1); transform: translateY(-3px); }
.card p { flex: 1; }
.card .more { font: 700 .95rem/1 var(--head); color: var(--blue-ink); text-decoration: none; }
.card .more:hover { text-decoration: underline; }
.icon { width: 52px; height: 52px; border-radius: 12px; background: var(--navy); display: grid; place-items: center; margin-bottom: 22px; }
.icon svg { width: 26px; height: 26px; stroke: var(--blue); fill: none; stroke-width: 2; stroke-linecap: round; stroke-linejoin: round; }
.also { margin-top: 28px; text-align: center; font-size: .95rem; }

/* Split layouts */
.split { display: grid; grid-template-columns: 1fr 1fr; gap: 56px; align-items: start; }
.stat { background: var(--navy-dark); color: var(--white); border-radius: var(--radius); padding: 40px; }
.stat .big { font: 800 clamp(3rem, 7vw, 4.5rem)/1 var(--head); color: var(--blue); }
.stat p { color: #c9d6e6; margin: 12px 0 0; }

.checks { list-style: none; padding: 0; margin: 0; display: grid; gap: 18px; }
.checks li { display: grid; grid-template-columns: 28px 1fr; gap: 12px; }
.checks li::before { content: ''; width: 24px; height: 24px; margin-top: 2px; border-radius: 50%; background: var(--blue) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%23061731' stroke-width='3' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M6 12l4 4 8-8'/%3E%3C/svg%3E") center/16px no-repeat; }
.checks strong { color: var(--navy); display: block; font-family: var(--head); }
.band .checks strong { color: var(--white); }

.perks { display: grid; grid-template-columns: repeat(3, 1fr); gap: 16px; margin-top: 36px; }
.perk { background: var(--white); border: 1px solid var(--line); border-radius: 12px; padding: 22px; font-weight: 600; color: var(--navy); }
.perk span { display: block; font-weight: 400; color: var(--slate); font-size: .92rem; margin-top: 4px; }

/* Steps / timeline */
.timeline { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; margin-top: 40px; counter-reset: t; }
.timeline div { background: rgba(255, 255, 255, .05); border: 1px solid rgba(255, 255, 255, .12); border-radius: 12px; padding: 24px; }
.timeline b { display: block; color: var(--blue); font-family: var(--head); margin-bottom: 6px; }
.alert { margin-top: 24px; padding: 18px 22px; border-left: 4px solid var(--blue); background: rgba(16, 174, 229, .1); border-radius: 0 10px 10px 0; color: var(--white); }

.tags { display: flex; flex-wrap: wrap; gap: 10px; margin: 16px 0 8px; padding: 0; list-style: none; }
.tags li { background: var(--white); border: 1px solid var(--line); border-radius: 999px; padding: 8px 16px; font-size: .92rem; color: var(--navy); }

.why { display: grid; grid-template-columns: repeat(3, 1fr); gap: 24px; margin-top: 44px; }
.why .num { font: 800 2.4rem/1 var(--head); color: var(--blue); margin-bottom: 14px; }

/* About: process steps, focus areas, disclosure */
.steps { display: grid; grid-template-columns: repeat(4, 1fr); gap: 20px; margin-top: 44px; list-style: none; padding: 0; counter-reset: step; }
.steps li { background: var(--white); border: 1px solid var(--line); border-radius: var(--radius); padding: 28px 24px; counter-increment: step; }
.steps li::before { content: counter(step); display: grid; place-items: center; width: 40px; height: 40px; border-radius: 50%; background: var(--navy); color: var(--white); font: 800 1rem/1 var(--head); margin-bottom: 18px; }
.steps h3 { font-size: 1.1rem; }
.steps p { margin: 0; font-size: .95rem; }
.focus { display: grid; grid-template-columns: repeat(auto-fit, minmax(200px, 1fr)); gap: 20px; margin-top: 44px; }
.focus .card { padding: 26px; }
.focus .card p { margin: 0; font-size: .95rem; }
.disclosure { max-width: 820px; margin: 0 auto; padding: 22px 26px; border-left: 4px solid var(--slate); background: var(--ice); border-radius: 0 10px 10px 0; font-size: .95rem; }
.disclosure strong { color: var(--navy); }

/* Shorter hero for text pages (privacy, guide, contact, 404) */
.hero.hero-sm { padding: 64px 0 56px; }

/* Long-form text (Privacy Policy, FICA Tip Credit guide) */
.article { max-width: 820px; }
.article h2 { font-size: 1.5rem; margin-top: 1.8em; }
.article h3 { font-size: 1.1rem; margin-top: 1.4em; }
.article ul, .article ol { padding-left: 1.3em; margin: 0 0 1em; }
.article li { margin-bottom: .45em; }
.article .lead-in { font-size: 1.2rem; color: var(--navy); font-weight: 600; }
.article-cta { margin-top: 40px; padding: 32px; border-radius: var(--radius); background: var(--ice); border: 1px solid var(--line); }
.article-cta h2 { margin-top: 0; }

/* Referral partner pages: the partner's profile card in the hero */
.partner-card { background: var(--white); color: var(--slate); border-radius: var(--radius); padding: 30px; box-shadow: 0 24px 48px rgba(0, 0, 0, .25); }
.partner-card .who { display: flex; gap: 18px; align-items: center; margin-bottom: 16px; }
.partner-card img { width: 88px; height: 88px; border-radius: 50%; object-fit: cover; flex: none; border: 3px solid var(--ice); }
.partner-card h2 { font-size: 1.4rem; margin: 0 0 2px; }
.partner-card .role { margin: 0; font-size: .95rem; }
.partner-card .area { margin: 0; font-size: .9rem; color: var(--blue-ink); font-weight: 600; }
.partner-card .bio { font-size: .95rem; }
.partner-card .contact { display: grid; gap: 8px; margin: 16px 0 12px; }
.partner-card .contact a { font-weight: 600; text-decoration: none; }
.partner-card .pid { font-size: .8rem; color: #6b7a8f; margin: 0; }
.partner-card .eyebrow { color: var(--blue-ink); }

/* Programs page: jump links in the hero */
.chips { display: flex; flex-wrap: wrap; gap: 10px; margin-top: 28px; }
.chips a { color: var(--white); text-decoration: none; border: 1px solid rgba(255, 255, 255, .3); border-radius: 999px; padding: 9px 18px; font: 600 .92rem/1 var(--head); }
.chips a:hover { border-color: var(--blue); color: var(--blue); }

/* Forms (referral partner) */
.form { background: var(--white); color: var(--slate); border-radius: var(--radius); padding: 32px; display: grid; gap: 16px; }
.form .field { display: grid; gap: 6px; margin: 0; }
.form fieldset.field { border: 0; padding: 0; }
.form label, .form legend { font: 600 .9rem/1.3 var(--head); color: var(--navy); }
.form legend { margin-bottom: 8px; }
.form input:not([type=checkbox]), .form select, .form textarea { width: 100%; font: inherit; font-size: 1rem; color: var(--navy); border: 1px solid #c9d4e1; border-radius: 10px; padding: 12px 14px; background: var(--white); }
.form input:focus, .form select:focus, .form textarea:focus { outline: 3px solid rgba(16, 174, 229, .35); border-color: var(--blue); }
.field-row { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; }
.form .check, .form .consent { display: flex; gap: 10px; align-items: flex-start; font: 400 .95rem/1.4 var(--body); color: var(--slate); margin: 4px 0; }
.form .check input, .form .consent input { width: 18px; height: 18px; margin-top: 2px; accent-color: var(--navy); flex: none; }
.form .btn { justify-self: start; border: 0; cursor: pointer; }
.form .btn:disabled { opacity: .6; cursor: wait; }
.form-status { margin: 0; font-weight: 600; min-height: 1.4em; }
.form-status.ok { color: #0f7a3d; }
.form-status.error { color: #b42318; }
.hp { position: absolute; left: -9999px; width: 1px; height: 1px; overflow: hidden; }

/* FAQ */
.faq { max-width: 820px; margin: 40px auto 0; }
.faq details { border-bottom: 1px solid var(--line); }
.faq summary { cursor: pointer; list-style: none; padding: 22px 40px 22px 0; position: relative; font: 700 1.08rem/1.4 var(--head); color: var(--navy); }
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after { content: '+'; position: absolute; right: 4px; top: 16px; font-size: 1.6rem; color: var(--blue-ink); font-weight: 400; }
.faq details[open] summary::after { content: '–'; }
.faq details p { padding-bottom: 20px; margin: 0; }

/* Final CTA */
.cta { background: linear-gradient(135deg, var(--navy) 0%, var(--navy-dark) 100%); color: #c9d6e6; text-align: center; }
.cta h2 { color: var(--white); }

/* Footer */
.site-footer { background: var(--navy-dark); color: #9fb2c9; padding: 64px 0 32px; font-size: .95rem; }
.site-footer .cols { display: grid; grid-template-columns: 1.4fr 1fr 1fr 1fr; gap: 40px; }
.site-footer img { height: 64px; width: auto; mix-blend-mode: screen; margin-bottom: 12px; }
.site-footer h4 { color: var(--white); font-size: .85rem; letter-spacing: .12em; text-transform: uppercase; margin-bottom: 16px; }
.site-footer ul { list-style: none; margin: 0; padding: 0; display: grid; gap: 10px; }
.site-footer a { color: #d6e2f0; text-decoration: none; }
.site-footer a:hover { color: var(--blue); }
.social { display: flex; gap: 10px; margin-top: 18px; }
.social a { width: 40px; height: 40px; border-radius: 50%; border: 1px solid rgba(255, 255, 255, .18); display: grid; place-items: center; }
.social a:hover { border-color: var(--blue); }
.social svg { width: 18px; height: 18px; fill: currentColor; }
.legal { border-top: 1px solid rgba(255, 255, 255, .1); margin-top: 48px; padding-top: 24px; display: flex; flex-wrap: wrap; justify-content: space-between; gap: 12px; font-size: .85rem; }

/* Responsive */
@media (max-width: 980px) {
  .hero .wrap, .split { grid-template-columns: 1fr; }
  .hero-logo { order: -1; max-width: 420px; }
  .cards, .why, .timeline { grid-template-columns: 1fr; }
  .steps { grid-template-columns: 1fr 1fr; }
  .perks { grid-template-columns: 1fr 1fr; }
  .site-footer .cols { grid-template-columns: 1fr; }
  .menu-toggle { display: block; }
  .menu-toggle summary { list-style: none; color: var(--white); font: 700 .95rem/1 var(--head); padding: 12px 16px; border: 1px solid rgba(255, 255, 255, .25); border-radius: 999px; cursor: pointer; }
  .menu-toggle summary::-webkit-details-marker { display: none; }
  .menu-toggle .nav { position: absolute; left: 0; right: 0; top: 76px; background: var(--navy-dark); flex-direction: column; align-items: stretch; padding: 12px 16px 24px; border-bottom: 1px solid rgba(255, 255, 255, .1); }
  .menu-toggle .nav details .menu { position: static; box-shadow: none; background: rgba(255, 255, 255, .05); }
  .menu-toggle .nav .menu a { color: #d6e2f0; }
  .menu-toggle .nav .btn { margin: 10px 0 0; justify-content: center; }
  .desktop-nav { display: none; }
}
@media (max-width: 560px) {
  body { font-size: 16px; }
  .wrap { padding: 0 16px; }
  section { padding: 64px 0; }
  .hero { padding: 48px 0 64px; }
  .perks, .steps, .field-row { grid-template-columns: 1fr; }
  .form { padding: 22px; }
  .brand img { height: 42px; }
  .btn { width: 100%; justify-content: center; }
  .stat, .card { padding: 26px; }
}
@media (prefers-reduced-motion: reduce) { * { transition: none !important; scroll-behavior: auto !important; } }