.nil-tax-hero{padding:160px 0 80px;background:var(--color-midnight);position:relative;overflow:hidden}.nil-tax-hero:before{content:"";position:absolute;inset:0;background:radial-gradient(ellipse 60% 50% at 40% 40%,rgba(196,154,92,.05),transparent);pointer-events:none}.nil-tax-hero-content{position:relative;z-index:2;max-width:720px}.nil-tax-hero .eyebrow{font-family:var(--font-mono);font-size:12px;font-weight:700;color:var(--color-gold);letter-spacing:.1em;text-transform:uppercase;margin-bottom:16px}.nil-tax-hero h1{font-size:48px;font-weight:800;letter-spacing:-.03em;line-height:1.1;color:var(--color-text-on-dark);margin-bottom:16px}.nil-tax-hero p{font-size:18px;line-height:1.7;color:var(--color-text-on-dark-sub);max-width:600px}.nil-tax-toc{padding:40px 0;background:var(--color-paper);border-bottom:1px solid rgba(0,0,0,.06)}.nil-tax-toc-inner{max-width:720px;margin:0 auto}.nil-tax-toc h2{font-size:16px;font-weight:700;margin-bottom:16px;text-transform:uppercase;letter-spacing:.06em;color:var(--color-text-muted)}.nil-tax-toc ol{list-style:none;padding:0;display:grid;grid-template-columns:1fr 1fr;gap:8px 32px}.nil-tax-toc li{counter-increment:toc-counter}.nil-tax-toc a{font-size:14px;font-weight:500;color:var(--color-action);display:flex;gap:8px;padding:6px 0;transition:color .2s}.nil-tax-toc a:hover{color:var(--color-navy)}.nil-tax-toc a:before{content:counter(toc-counter) ".";font-family:var(--font-mono);font-size:12px;font-weight:700;color:var(--color-gold);min-width:20px}.nil-tax-body{padding:80px 0}.nil-tax-body:nth-child(2n){background:var(--color-paper)}.nil-tax-prose{max-width:720px;margin:0 auto}.nil-tax-prose h2{font-size:32px;font-weight:700;letter-spacing:-.02em;margin-bottom:20px;line-height:1.2;scroll-margin-top:100px}.nil-tax-prose h3{font-size:22px;font-weight:700;margin-top:40px;margin-bottom:14px}.nil-tax-prose p{font-size:17px;line-height:1.85;color:var(--color-text-muted);margin-bottom:20px}.nil-tax-prose p strong{color:var(--color-text-primary);font-weight:600}.nil-tax-prose ul,.nil-tax-prose ol{margin:16px 0 24px;padding-left:24px}.nil-tax-prose li{font-size:17px;line-height:1.85;color:var(--color-text-muted);margin-bottom:8px}.nil-tax-prose li strong{color:var(--color-text-primary);font-weight:600}.nil-tax-callout{background:var(--color-midnight);border-radius:14px;padding:28px 32px;margin:32px 0;border-left:4px solid var(--color-gold)}.nil-tax-callout p{font-size:16px;line-height:1.7;color:var(--color-text-on-dark-sub);margin:0}.nil-tax-callout p strong{color:var(--color-text-on-dark)}.nil-tax-callout p em{color:var(--color-gold);font-style:normal}.nil-tax-table-wrap{margin:32px 0;border-radius:12px;overflow:hidden;border:1px solid rgba(0,0,0,.06)}.nil-tax-table-wrap table{width:100%;border-collapse:collapse}.nil-tax-table-wrap th{background:var(--color-navy);color:#fff;padding:12px 18px;font-size:13px;font-weight:700;text-align:left}.nil-tax-table-wrap td{padding:11px 18px;font-size:14px;color:var(--color-text-muted);border-bottom:1px solid rgba(0,0,0,.04)}.nil-tax-table-wrap tr:nth-child(2n) td{background:var(--color-paper)}.nil-tax-table-wrap td:first-child{font-weight:600;color:var(--color-text-primary)}.nil-tax-cta{padding:100px 0;background:var(--color-midnight);text-align:center;position:relative;overflow:hidden}.nil-tax-cta:before{content:"";position:absolute;inset:0;background:radial-gradient(ellipse at 50% 100%,rgba(196,154,92,.08),transparent 60%);pointer-events:none}.nil-tax-cta h2{font-size:40px;font-weight:800;letter-spacing:-.025em;color:var(--color-text-on-dark);margin-bottom:14px;position:relative}.nil-tax-cta p{font-size:17px;color:var(--color-text-on-dark-sub);line-height:1.7;margin-bottom:36px;max-width:520px;margin-left:auto;margin-right:auto;position:relative}.nil-tax-cta-actions{display:flex;gap:14px;justify-content:center;flex-wrap:wrap;position:relative}.nil-tax-img-break{position:relative;overflow:hidden;height:420px}.nil-tax-img-break img{width:100%;height:100%;object-fit:cover;object-position:center 20%;filter:brightness(.85) contrast(1.05)}.nil-tax-img-break-overlay{position:absolute;inset:0;background:linear-gradient(to top,#0b1521d9,#0b152140,#0b15211a)}.nil-tax-img-break-text{position:absolute;bottom:0;left:0;right:0;padding:48px 40px 44px;text-align:center;z-index:2}.nil-tax-img-break-text p{max-width:720px;margin:0 auto;font-family:var(--font-heading);font-size:28px;font-weight:700;color:#fff;letter-spacing:-.02em;line-height:1.25;text-shadow:0 2px 20px rgba(0,0,0,.5)}.nil-tax-img-break-text span{display:block;margin-top:12px;max-width:720px;margin-left:auto;margin-right:auto;font-size:14px;font-weight:500;color:var(--color-gold);letter-spacing:.01em;line-height:1.5;text-shadow:0 1px 8px rgba(0,0,0,.4)}.nil-tax-img-credit{position:absolute;top:16px;right:20px;font-size:10px;color:#ffffff4d;font-family:var(--font-mono);letter-spacing:.03em}.nil-tax-img-break.img-shedeur img,.nil-tax-img-break.img-clark img{object-position:center 25%}.nil-tax-img-break.img-reese img{object-position:38% 8%}@media(max-width:768px){.nil-tax-img-break{height:320px}.nil-tax-img-break-text{padding:28px 24px}.nil-tax-img-break-text p{font-size:20px}.nil-tax-img-break-text span{font-size:13px}.nil-tax-hero{padding:120px 0 60px}.nil-tax-hero h1{font-size:32px}.nil-tax-toc ol{grid-template-columns:1fr}.nil-tax-prose h2{font-size:26px}.nil-tax-cta h2{font-size:32px}.nil-tax-callout{padding:24px}.nil-tax-table-wrap{overflow-x:auto}}