/* Agar & Co. - public tax and regulatory updates */
.ap-pub{--ap-navy:#16304f;--ap-gold:#b8862f;--ap-line:#e3e8ee;--ap-muted:#5d6a7a;--ap-bg:#f6f8fb}
.ap-wrap{max-width:1180px;margin:0 auto;padding:28px 20px 60px}
.ap-tabs{display:flex;gap:6px;flex-wrap:wrap;margin-bottom:18px}
.ap-tabs a{padding:8px 14px;border:1px solid var(--ap-line);border-radius:99px;text-decoration:none;color:var(--ap-navy);font-weight:600;font-size:14px;background:#fff}
.ap-tabs a[aria-current="page"]{background:var(--ap-navy);border-color:var(--ap-navy);color:#fff}
.ap-filters{display:flex;gap:8px;flex-wrap:wrap;align-items:center;background:#fff;border:1px solid var(--ap-line);border-radius:14px;padding:12px;margin-bottom:10px}
.ap-filters .ap-q{flex:1 1 280px;min-width:0;margin:0}
.ap-filters input,.ap-filters select{width:100%;padding:10px 12px;border:1px solid #d2d9e2;border-radius:10px;font:inherit;font-size:14px;background:#fff;color:#17212e}
.ap-filters select{width:auto;max-width:100%;flex:0 1 auto}
.ap-filters .ap-year{width:90px}
.ap-filters .xg-btn{flex:none}
.ap-clear{font-size:14px;font-weight:600}
.sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0)}
.ap-count{color:var(--ap-muted);font-size:14px;margin:6px 2px 14px}
.ap-alt{font-size:14px;margin:-6px 2px 16px}
.ap-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(320px,1fr));gap:18px}
.ap-card{background:#fff;border:1px solid var(--ap-line);border-radius:14px;padding:20px;display:flex;flex-direction:column;gap:8px;min-width:0}
.ap-card h2{font-size:21px;line-height:1.25;margin:2px 0 0}
.ap-card h2 a{color:var(--ap-navy);text-decoration:none}
.ap-card h2 a:hover{text-decoration:underline}
.ap-card p{margin:0;color:#3b4654;font-size:14.5px;line-height:1.6}
.ap-card .ap-ref{font-size:13px;color:var(--ap-muted);font-weight:600}
.ap-meta{display:flex;gap:6px 12px;flex-wrap:wrap;font-size:12.5px;color:var(--ap-muted);font-weight:600}
.ap-meta .ap-cat{color:var(--ap-gold);text-transform:uppercase;letter-spacing:.06em;font-weight:800}
.ap-meta.light{color:#c3cedb;margin-bottom:8px}.ap-meta.light .ap-cat{color:#e9c27a}
.ap-foot{margin-top:auto;padding-top:12px;border-top:1px solid var(--ap-line);display:flex;justify-content:space-between;gap:10px;flex-wrap:wrap;font-size:13.5px;color:var(--ap-muted)}
.ap-acts{display:flex;gap:14px;flex-wrap:wrap}
.ap-acts a{font-weight:700;color:var(--ap-navy)}
.ap-empty{background:#fff;border:1px dashed #cfd7e1;border-radius:14px;padding:40px;text-align:center;color:var(--ap-muted)}
.ap-pager{display:flex;justify-content:center;gap:18px;align-items:center;margin:26px 0 0;font-size:14px}
.ap-pager a{font-weight:700;color:var(--ap-navy)}
.ap-disc{font-size:12.5px;color:var(--ap-muted);margin-top:30px;max-width:900px}
.ap-date{color:#c3cedb;font-size:14px;margin:6px 0 0}
.ap-summary{background:#fbf6ec;border-left:4px solid var(--ap-gold);border-radius:0 12px 12px 0;padding:14px 18px;margin:0 0 22px}
.ap-summary p{margin:4px 0 0}
.ap-label{display:block;font-size:11.5px;font-weight:800;letter-spacing:.08em;text-transform:uppercase;color:#8a6420}
.ap-facts{display:grid;grid-template-columns:repeat(auto-fill,minmax(230px,1fr));gap:1px;background:var(--ap-line);border:1px solid var(--ap-line);border-radius:12px;overflow:hidden;margin:0 0 24px}
.ap-facts div{background:#fff;padding:10px 14px}
.ap-facts dt{font-size:11.5px;font-weight:800;letter-spacing:.06em;text-transform:uppercase;color:var(--ap-muted)}
.ap-facts dd{margin:3px 0 0;font-weight:600;color:#17212e;overflow-wrap:anywhere}
.ap-body .key-takeaway{background:#fbf6ec;border-left:4px solid var(--ap-gold);padding:12px 16px;border-radius:0 10px 10px 0;margin:14px 0}
.ap-body table{width:100%;border-collapse:collapse;display:block;overflow-x:auto}
.ap-body td,.ap-body th{border:1px solid var(--ap-line);padding:8px 10px;vertical-align:top}
.ap-docs{list-style:none;margin:0 0 18px;padding:0;display:grid;gap:10px}
.ap-doc{display:flex;gap:14px;align-items:center;background:#fff;border:1px solid var(--ap-line);border-radius:12px;padding:12px 14px;flex-wrap:wrap}
.ap-doc>div{flex:1;min-width:200px}
.ap-doc b{display:block;color:var(--ap-navy)}
.ap-sub{display:block;font-size:13px;color:var(--ap-muted)}
.ap-pdf{display:grid;place-items:center;width:42px;height:50px;border-radius:6px;background:#b3261e;color:#fff;font-size:11px;font-weight:800;flex:none}
.ap-viewer{border:1px solid var(--ap-line);border-radius:12px;overflow:hidden;margin:0 0 20px;background:#fff}
.ap-viewer-h{display:flex;justify-content:space-between;align-items:center;padding:10px 14px;border-bottom:1px solid var(--ap-line)}
.ap-viewer-h button{border:1px solid var(--ap-line);background:#fff;border-radius:8px;padding:6px 10px;font:inherit;font-size:13px;cursor:pointer}
.ap-viewer iframe{width:100%;height:75vh;border:0;display:block}
.ap-source{font-size:14.5px}.ap-source span{color:var(--ap-muted);font-size:13px}
.ap-tags{display:flex;gap:6px;flex-wrap:wrap}
.ap-tags a{font-size:12.5px;background:var(--ap-bg);border:1px solid var(--ap-line);border-radius:99px;padding:3px 10px;text-decoration:none;color:var(--ap-navy)}
.ap-share{display:flex;gap:8px;flex-wrap:wrap;align-items:center;margin:22px 0;padding-top:16px;border-top:1px solid var(--ap-line);font-size:14px}
.ap-share span{font-weight:800;color:var(--ap-muted);margin-right:4px}
.ap-share a,.ap-share button{border:1px solid var(--ap-line);border-radius:99px;padding:5px 12px;text-decoration:none;color:var(--ap-navy);font:inherit;font-size:13.5px;font-weight:600;background:#fff;cursor:pointer}
.ap-rel{list-style:none;margin:0;padding:0}
.ap-rel li{padding:8px 0;border-bottom:1px solid var(--ap-line)}
.ap-rel li span{display:block;font-size:12.5px;color:var(--ap-muted)}
.ap-preview{background:#fdf3dc;color:#6d4a07;padding:12px 20px;text-align:center;font-size:14px}
.ap-article h2{margin-top:28px}
@media(max-width:640px){.ap-grid{grid-template-columns:1fr}.ap-filters select{flex:1 1 45%}.ap-card h2{font-size:19px}}