/* ========================================
   Global Styles & Reset
   ======================================== */
* {
    margin: 0;
    padding: 0;
    box-sizing: border-box;
}

:root {
    --primary-color: #2563eb;
    --primary-dark: #1e40af;
    --primary-light: #3b82f6;
    --secondary-color: #10b981;
    --danger-color: #ef4444;
    --warning-color: #f59e0b;
    --dark-color: #1f2937;
    --gray-color: #6b7280;
    --light-gray: #f3f4f6;
    --white: #ffffff;
    --shadow-sm: 0 1px 2px 0 rgba(0, 0, 0, 0.05);
    --shadow-md: 0 4px 6px -1px rgba(0, 0, 0, 0.1);
    --shadow-lg: 0 10px 15px -3px rgba(0, 0, 0, 0.1);
    --shadow-xl: 0 20px 25px -5px rgba(0, 0, 0, 0.1);
    --border-radius: 12px;
    --transition: all 0.3s ease;
}

body {
    font-family: 'Noto Sans KR', -apple-system, BlinkMacSystemFont, 'Segoe UI', sans-serif;
    line-height: 1.7;
    color: var(--dark-color);
    background-color: var(--light-gray);
    font-size: 16px;
}

.container {
    max-width: 1200px;
    margin: 0 auto;
    padding: 0 20px;
}

/* ========================================
   Header Styles
   ======================================== */
.header {
    background: linear-gradient(135deg, var(--primary-color) 0%, var(--primary-dark) 100%);
    color: var(--white);
    padding: 60px 20px;
    text-align: center;
    box-shadow: var(--shadow-lg);
    position: relative;
    overflow: hidden;
}

.header::before {
    content: '';
    position: absolute;
    top: 0;
    left: 0;
    right: 0;
    bottom: 0;
    background: url('data:image/svg+xml,<svg width="100" height="100" xmlns="http://www.w3.org/2000/svg"><rect width="100" height="100" fill="none"/><circle cx="50" cy="50" r="40" stroke="rgba(255,255,255,0.1)" stroke-width="2" fill="none"/></svg>');
    opacity: 0.1;
}

.header-content {
    position: relative;
    z-index: 1;
    display: flex;
    align-items: center;
    justify-content: center;
    gap: 15px;
    margin-bottom: 15px;
}

.header-content i {
    font-size: 48px;
    animation: pulse 2s infinite;
}

@keyframes pulse {
    0%, 100% { transform: scale(1); }
    50% { transform: scale(1.1); }
}

.header h1 {
    font-size: 2.5rem;
    font-weight: 900;
    margin: 0;
    text-shadow: 2px 2px 4px rgba(0, 0, 0, 0.2);
}

.header-subtitle {
    position: relative;
    z-index: 1;
    font-size: 1.1rem;
    opacity: 0.95;
    font-weight: 400;
}

/* ========================================
   Main Content
   ======================================== */
.main-content {
    padding: 60px 0;
}

section {
    background: var(--white);
    border-radius: var(--border-radius);
    padding: 40px;
    margin-bottom: 40px;
    box-shadow: var(--shadow-md);
    transition: var(--transition);
}

section:hover {
    box-shadow: var(--shadow-lg);
}

section h2 {
    font-size: 2rem;
    font-weight: 700;
    color: var(--dark-color);
    margin-bottom: 30px;
    display: flex;
    align-items: center;
    gap: 12px;
    padding-bottom: 15px;
    border-bottom: 3px solid var(--primary-color);
}

section h2 i {
    color: var(--primary-color);
    font-size: 1.8rem;
}

section h3 {
    font-size: 1.5rem;
    font-weight: 600;
    color: var(--dark-color);
    margin: 30px 0 20px;
    display: flex;
    align-items: center;
    gap: 10px;
}

section h3 i {
    color: var(--secondary-color);
}

/* ========================================
   Introduction Section
   ======================================== */
.intro-content p {
    margin-bottom: 20px;
    font-size: 1.05rem;
    line-height: 1.8;
}

.intro-content strong {
    color: var(--primary-color);
    font-weight: 600;
}

.highlight-box {
    background: linear-gradient(135deg, #fef3c7 0%, #fde68a 100%);
    border-left: 5px solid var(--warning-color);
    padding: 25px;
    margin: 30px 0;
    border-radius: var(--border-radius);
    display: flex;
    gap: 20px;
    align-items: flex-start;
}

.highlight-box i {
    font-size: 2rem;
    color: var(--warning-color);
    flex-shrink: 0;
}

.highlight-box strong {
    display: block;
    font-size: 1.2rem;
    margin-bottom: 10px;
    color: var(--dark-color);
}

.highlight-box p {
    margin-bottom: 0;
    color: var(--dark-color);
}

/* ========================================
   Calculator Section
   ======================================== */
.calculator-container {
    display: grid;
    grid-template-columns: 1fr 1fr;
    gap: 40px;
    margin-top: 30px;
}

.calculator-input {
    background: var(--light-gray);
    padding: 30px;
    border-radius: var(--border-radius);
    border: 2px solid #e5e7eb;
}

.input-group {
    margin-bottom: 25px;
}

.input-group label {
    display: flex;
    align-items: center;
    gap: 8px;
    font-weight: 600;
    color: var(--dark-color);
    margin-bottom: 10px;
    font-size: 1rem;
}

.input-group label i {
    color: var(--primary-color);
}

.input-field {
    width: 100%;
    padding: 14px 16px;
    border: 2px solid #d1d5db;
    border-radius: 8px;
    font-size: 1rem;
    font-family: inherit;
    transition: var(--transition);
    background: var(--white);
}

.input-field:focus {
    outline: none;
    border-color: var(--primary-color);
    box-shadow: 0 0 0 3px rgba(37, 99, 235, 0.1);
}

.input-hint {
    display: block;
    margin-top: 8px;
    font-size: 0.9rem;
    color: var(--gray-color);
    font-weight: 500;
}

.calculate-btn {
    width: 100%;
    padding: 18px;
    background: linear-gradient(135deg, var(--primary-color) 0%, var(--primary-dark) 100%);
    color: var(--white);
    border: none;
    border-radius: 8px;
    font-size: 1.1rem;
    font-weight: 700;
    cursor: pointer;
    transition: var(--transition);
    display: flex;
    align-items: center;
    justify-content: center;
    gap: 10px;
    margin-top: 30px;
    box-shadow: var(--shadow-md);
}

.calculate-btn:hover {
    transform: translateY(-2px);
    box-shadow: var(--shadow-lg);
}

.calculate-btn:active {
    transform: translateY(0);
}

/* Calculator Result */
.calculator-result {
    background: var(--light-gray);
    padding: 30px;
    border-radius: var(--border-radius);
    border: 2px solid #e5e7eb;
}

.calculator-result h3 {
    margin-top: 0;
    font-size: 1.5rem;
    display: flex;
    align-items: center;
    gap: 10px;
    margin-bottom: 25px;
}

.result-summary {
    background: linear-gradient(135deg, var(--primary-color) 0%, var(--primary-dark) 100%);
    color: var(--white);
    padding: 30px;
    border-radius: var(--border-radius);
    margin-bottom: 25px;
    text-align: center;
    box-shadow: var(--shadow-lg);
}

.result-item {
    display: flex;
    justify-content: space-between;
    align-items: center;
    padding: 15px 0;
    border-bottom: 1px solid #e5e7eb;
}

.result-item:last-child {
    border-bottom: none;
}

.result-item.primary {
    border-bottom: none;
    flex-direction: column;
    gap: 10px;
}

.result-label {
    font-weight: 500;
    color: var(--gray-color);
    font-size: 0.95rem;
}

.result-item.primary .result-label {
    color: rgba(255, 255, 255, 0.9);
    font-size: 1rem;
}

.result-value {
    font-weight: 700;
    color: var(--dark-color);
    font-size: 1.1rem;
}

.result-item.primary .result-value {
    color: var(--white);
    font-size: 2.5rem;
    text-shadow: 2px 2px 4px rgba(0, 0, 0, 0.2);
}

.result-details {
    background: var(--white);
    padding: 20px;
    border-radius: 8px;
    margin-bottom: 25px;
}

.chart-container {
    margin: 25px 0;
    background: var(--white);
    padding: 20px;
    border-radius: 8px;
}

.result-note {
    display: flex;
    gap: 12px;
    align-items: flex-start;
    padding: 15px;
    background: #fef3c7;
    border-radius: 8px;
    margin-top: 20px;
}

.result-note i {
    color: var(--warning-color);
    font-size: 1.2rem;
    flex-shrink: 0;
}

.result-note p {
    margin: 0;
    font-size: 0.9rem;
    color: var(--dark-color);
}

/* ========================================
   Tax Rate Table
   ======================================== */
.table-responsive {
    overflow-x: auto;
    margin: 25px 0;
}

.tax-table {
    width: 100%;
    border-collapse: collapse;
    background: var(--white);
    border-radius: var(--border-radius);
    overflow: hidden;
    box-shadow: var(--shadow-sm);
}

.tax-table thead {
    background: linear-gradient(135deg, var(--primary-color) 0%, var(--primary-dark) 100%);
    color: var(--white);
}

.tax-table th,
.tax-table td {
    padding: 16px 20px;
    text-align: left;
    border-bottom: 1px solid #e5e7eb;
}

.tax-table th {
    font-weight: 700;
    font-size: 1rem;
}

.tax-table tbody tr {
    transition: var(--transition);
}

.tax-table tbody tr:hover {
    background: var(--light-gray);
}

.tax-table tbody tr:last-child td {
    border-bottom: none;
}

.tax-table tbody tr.highlight-row {
    background: linear-gradient(135deg, #fef3c7 0%, #fde68a 100%);
    font-weight: 600;
}

.tax-table tbody tr.highlight-row:hover {
    background: linear-gradient(135deg, #fde68a 0%, #fcd34d 100%);
}

.comparison-table {
    font-size: 0.95rem;
}

.comparison-table th {
    background: var(--secondary-color);
}

/* Deduction Cards */
.deduction-info {
    display: grid;
    grid-template-columns: repeat(auto-fit, minmax(250px, 1fr));
    gap: 20px;
    margin: 25px 0;
}

.deduction-card {
    background: var(--light-gray);
    padding: 25px;
    border-radius: var(--border-radius);
    text-align: center;
    border: 2px solid #e5e7eb;
    transition: var(--transition);
}

.deduction-card:hover {
    border-color: var(--primary-color);
    transform: translateY(-5px);
    box-shadow: var(--shadow-lg);
}

.deduction-card i {
    font-size: 3rem;
    color: var(--primary-color);
    margin-bottom: 15px;
    display: block;
}

.deduction-card h4 {
    font-size: 1.2rem;
    font-weight: 700;
    margin-bottom: 10px;
    color: var(--dark-color);
}

.deduction-card p {
    margin-bottom: 8px;
}

.deduction-card strong {
    color: var(--primary-color);
    font-size: 1.3rem;
}

.deduction-card .small-text {
    font-size: 0.85rem;
    color: var(--gray-color);
    margin-top: 10px;
}

/* ========================================
   FAQ Section
   ======================================== */
.faq-container {
    margin-top: 30px;
}

.faq-item {
    margin-bottom: 20px;
    border: 2px solid #e5e7eb;
    border-radius: var(--border-radius);
    overflow: hidden;
    transition: var(--transition);
}

.faq-item:hover {
    border-color: var(--primary-color);
}

.faq-question {
    background: var(--light-gray);
    padding: 20px 25px;
    cursor: pointer;
    display: flex;
    align-items: center;
    gap: 15px;
    transition: var(--transition);
}

.faq-question:hover {
    background: #e5e7eb;
}

.faq-question i {
    color: var(--primary-color);
    font-size: 1.2rem;
    transition: var(--transition);
}

.faq-item:hover .faq-question i {
    transform: rotate(90deg);
}

.faq-question h3 {
    margin: 0;
    font-size: 1.1rem;
    font-weight: 600;
}

.faq-answer {
    padding: 25px;
    background: var(--white);
    line-height: 1.8;
}

.faq-answer p {
    margin-bottom: 15px;
}

.faq-answer p:last-child {
    margin-bottom: 0;
}

.faq-answer strong {
    color: var(--primary-color);
    font-weight: 600;
}

.faq-answer ul {
    margin: 15px 0;
    padding-left: 25px;
}

.faq-answer ul li {
    margin-bottom: 10px;
    line-height: 1.7;
}

/* ========================================
   Tips Section
   ======================================== */
.tips-grid {
    display: grid;
    grid-template-columns: repeat(auto-fit, minmax(300px, 1fr));
    gap: 25px;
    margin-top: 30px;
}

.tip-card {
    background: var(--light-gray);
    padding: 30px;
    border-radius: var(--border-radius);
    border: 2px solid #e5e7eb;
    transition: var(--transition);
}

.tip-card:hover {
    border-color: var(--secondary-color);
    transform: translateY(-5px);
    box-shadow: var(--shadow-lg);
}

.tip-icon {
    width: 70px;
    height: 70px;
    background: linear-gradient(135deg, var(--secondary-color) 0%, #059669 100%);
    border-radius: 50%;
    display: flex;
    align-items: center;
    justify-content: center;
    margin-bottom: 20px;
}

.tip-icon i {
    font-size: 2rem;
    color: var(--white);
}

.tip-card h3 {
    font-size: 1.3rem;
    font-weight: 700;
    margin-bottom: 15px;
    color: var(--dark-color);
}

.tip-card p {
    line-height: 1.7;
    color: var(--gray-color);
}

/* ========================================
   CTA Section
   ======================================== */
.cta-section {
    background: linear-gradient(135deg, #f0f9ff 0%, #e0f2fe 100%);
    border: 2px solid var(--primary-light);
}

.cta-content {
    text-align: center;
}

.cta-content i {
    font-size: 4rem;
    color: var(--primary-color);
    margin-bottom: 20px;
}

.cta-content h2 {
    justify-content: center;
    border-bottom: none;
    margin-bottom: 20px;
}

.cta-content p {
    font-size: 1.1rem;
    line-height: 1.8;
    margin-bottom: 20px;
    color: var(--dark-color);
}

.cta-list {
    list-style: none;
    margin: 30px 0;
    display: inline-block;
    text-align: left;
}

.cta-list li {
    padding: 12px 0;
    font-size: 1.05rem;
    display: flex;
    align-items: center;
    gap: 12px;
}

.cta-list i {
    color: var(--secondary-color);
    font-size: 1.2rem;
}

.cta-guide {
    background: var(--white);
    padding: 20px;
    border-radius: 8px;
    margin-top: 30px;
    display: flex;
    gap: 12px;
    align-items: flex-start;
    text-align: left;
}

.cta-guide i {
    color: var(--primary-color);
    font-size: 1.5rem;
    flex-shrink: 0;
}

/* ========================================
   2028 Reform Notice Section
   ======================================== */
.reform-notice-section {
    background: linear-gradient(135deg, #eff6ff 0%, #dbeafe 100%);
    border: 3px solid var(--primary-color);
}

.reform-content {
    margin-top: 30px;
}

.reform-header {
    display: flex;
    gap: 20px;
    align-items: flex-start;
    background: var(--white);
    padding: 25px;
    border-radius: var(--border-radius);
    margin-bottom: 30px;
    box-shadow: var(--shadow-md);
}

.reform-header i {
    font-size: 3rem;
    color: var(--primary-color);
    flex-shrink: 0;
}

.reform-header h3 {
    margin: 0 0 10px 0;
    font-size: 1.5rem;
    color: var(--dark-color);
}

.reform-date {
    color: var(--primary-color);
    font-weight: 600;
    font-size: 1.1rem;
    margin: 0;
}

.reform-comparison {
    display: grid;
    grid-template-columns: 1fr auto 1fr;
    gap: 20px;
    margin: 30px 0;
    align-items: center;
}

.reform-box {
    background: var(--white);
    padding: 30px;
    border-radius: var(--border-radius);
    box-shadow: var(--shadow-md);
    min-height: 300px;
}

.reform-box.current {
    border: 2px solid var(--gray-color);
}

.reform-box.future {
    border: 3px solid var(--secondary-color);
    background: linear-gradient(135deg, #ecfdf5 0%, #d1fae5 100%);
}

.reform-box h4 {
    display: flex;
    align-items: center;
    gap: 10px;
    margin-bottom: 15px;
    font-size: 1.2rem;
}

.reform-box.current h4 i {
    color: var(--gray-color);
}

.reform-box.future h4 i {
    color: var(--secondary-color);
}

.system-name {
    font-weight: 700;
    color: var(--primary-color);
    font-size: 1.1rem;
    margin-bottom: 20px;
    line-height: 1.5;
}

.reform-box ul {
    list-style: none;
    padding: 0;
}

.reform-box ul li {
    padding: 10px 0;
    padding-left: 25px;
    position: relative;
    line-height: 1.6;
}

.reform-box ul li::before {
    content: '▪';
    position: absolute;
    left: 0;
    color: var(--primary-color);
    font-size: 1.2rem;
}

.reform-box.future ul li strong {
    color: var(--secondary-color);
    font-weight: 700;
}

.reform-arrow {
    text-align: center;
}

.reform-arrow i {
    font-size: 3rem;
    color: var(--primary-color);
}

.reform-benefits {
    background: var(--white);
    padding: 30px;
    border-radius: var(--border-radius);
    margin: 30px 0;
}

.reform-benefits h4 {
    display: flex;
    align-items: center;
    gap: 10px;
    margin-bottom: 25px;
    font-size: 1.3rem;
    color: var(--dark-color);
}

.benefit-grid {
    display: grid;
    grid-template-columns: repeat(auto-fit, minmax(250px, 1fr));
    gap: 20px;
}

.benefit-item {
    background: var(--light-gray);
    padding: 20px;
    border-radius: 8px;
    text-align: center;
}

.benefit-item i {
    font-size: 2.5rem;
    color: var(--secondary-color);
    margin-bottom: 15px;
    display: block;
}

.benefit-item h5 {
    font-size: 1.1rem;
    margin-bottom: 10px;
    color: var(--dark-color);
}

.benefit-item p {
    font-size: 0.95rem;
    color: var(--gray-color);
    margin: 0;
}

.reform-example {
    background: var(--white);
    padding: 30px;
    border-radius: var(--border-radius);
    margin: 30px 0;
}

.reform-example h4 {
    display: flex;
    align-items: center;
    gap: 10px;
    margin-bottom: 20px;
    font-size: 1.3rem;
}

.example-comparison {
    display: grid;
    grid-template-columns: 1fr auto 1fr;
    gap: 20px;
    align-items: center;
    margin: 20px 0;
}

.example-box {
    background: var(--light-gray);
    padding: 25px;
    border-radius: 8px;
    text-align: center;
    border: 2px solid #e5e7eb;
}

.example-box.highlight {
    background: linear-gradient(135deg, #ecfdf5 0%, #d1fae5 100%);
    border: 3px solid var(--secondary-color);
}

.example-box h5 {
    font-size: 1.1rem;
    margin-bottom: 15px;
    color: var(--dark-color);
}

.example-box p {
    line-height: 1.8;
    margin: 0;
}

.example-box strong {
    display: block;
    margin-top: 10px;
    font-size: 1.2rem;
    color: var(--danger-color);
}

.example-box strong.reduced {
    color: var(--secondary-color);
}

.example-arrow {
    font-size: 2rem;
    color: var(--primary-color);
    font-weight: 700;
}

.example-note {
    margin-top: 20px;
    padding: 15px;
    background: #fef3c7;
    border-radius: 8px;
    display: flex;
    gap: 12px;
    align-items: flex-start;
}

.example-note i {
    color: var(--warning-color);
    font-size: 1.2rem;
    flex-shrink: 0;
}

.reform-notice {
    background: linear-gradient(135deg, #fef3c7 0%, #fde68a 100%);
    border-left: 5px solid var(--warning-color);
    padding: 25px;
    border-radius: var(--border-radius);
    display: flex;
    gap: 20px;
    align-items: flex-start;
    margin-top: 30px;
}

.reform-notice i {
    font-size: 2rem;
    color: var(--warning-color);
    flex-shrink: 0;
}

.reform-notice strong {
    display: block;
    font-size: 1.1rem;
    margin-bottom: 8px;
    color: var(--dark-color);
}

.reform-notice p {
    margin: 0;
    line-height: 1.7;
    color: var(--dark-color);
}

/* ========================================
   Disclaimer Section
   ======================================== */
.disclaimer-section {
    background: linear-gradient(135deg, #fef2f2 0%, #fee2e2 100%);
    border: 2px solid var(--danger-color);
}

.disclaimer-content {
    display: flex;
    flex-direction: column;
    gap: 15px;
}

.disclaimer-content i {
    font-size: 3rem;
    color: var(--danger-color);
    align-self: center;
    margin-bottom: 10px;
}

.disclaimer-content h3 {
    text-align: center;
    color: var(--danger-color);
    font-size: 1.5rem;
    margin: 0 0 15px 0;
}

.disclaimer-content p {
    line-height: 1.8;
    color: var(--dark-color);
    margin-bottom: 10px;
}

.disclaimer-content strong {
    color: var(--danger-color);
    font-weight: 700;
}

/* ========================================
   Additional Info Section
   ======================================== */
.info-grid {
    display: grid;
    grid-template-columns: repeat(auto-fit, minmax(400px, 1fr));
    gap: 30px;
    margin-top: 30px;
}

.info-card {
    background: var(--light-gray);
    padding: 30px;
    border-radius: var(--border-radius);
    border: 2px solid #e5e7eb;
}

.info-card.full-width {
    grid-column: 1 / -1;
}

.info-card h3 {
    margin-top: 0;
    padding-bottom: 15px;
    border-bottom: 2px solid var(--primary-color);
}

.evaluation-list {
    list-style: none;
    padding: 0;
}

.evaluation-list li {
    padding: 15px;
    margin-bottom: 12px;
    background: var(--white);
    border-radius: 8px;
    border-left: 4px solid var(--secondary-color);
    line-height: 1.7;
}

.evaluation-list strong {
    color: var(--primary-color);
    display: block;
    margin-bottom: 5px;
}

/* Timeline */
.timeline {
    position: relative;
    padding: 20px 0;
}

.timeline::before {
    content: '';
    position: absolute;
    left: 30px;
    top: 0;
    bottom: 0;
    width: 3px;
    background: var(--primary-color);
}

.timeline-item {
    position: relative;
    padding-left: 70px;
    margin-bottom: 30px;
}

.timeline-marker {
    position: absolute;
    left: 20px;
    top: 0;
    width: 23px;
    height: 23px;
    border-radius: 50%;
    background: var(--primary-color);
    border: 4px solid var(--white);
    box-shadow: 0 0 0 3px var(--primary-light);
}

.timeline-content {
    background: var(--white);
    padding: 20px;
    border-radius: 8px;
    box-shadow: var(--shadow-sm);
}

.timeline-content h4 {
    color: var(--primary-color);
    font-size: 1.1rem;
    margin-bottom: 10px;
}

.timeline-content p {
    margin: 0;
    line-height: 1.7;
}

.timeline-item.future-item .timeline-marker {
    background: var(--secondary-color);
    box-shadow: 0 0 0 3px rgba(16, 185, 129, 0.3);
}

.timeline-item.future-item .timeline-content {
    border: 2px solid var(--secondary-color);
}

.timeline-item.future-item h4 {
    color: var(--secondary-color);
}

/* ========================================
   Update Notice
   ======================================== */
.update-notice {
    background: linear-gradient(135deg, #ecfdf5 0%, #d1fae5 100%);
    padding: 25px;
    border-radius: var(--border-radius);
    display: flex;
    align-items: center;
    gap: 20px;
    border: 2px solid var(--secondary-color);
    margin-bottom: 40px;
}

.update-notice i {
    font-size: 2.5rem;
    color: var(--secondary-color);
    animation: rotate 3s linear infinite;
}

@keyframes rotate {
    from { transform: rotate(0deg); }
    to { transform: rotate(360deg); }
}

.update-notice strong {
    display: block;
    font-size: 1.2rem;
    color: var(--dark-color);
    margin-bottom: 5px;
}

.update-notice p {
    margin: 0;
    color: var(--gray-color);
}

/* ========================================
   Footer
   ======================================== */
.footer {
    background: var(--dark-color);
    color: var(--white);
    padding: 40px 20px;
    text-align: center;
}

.footer p {
    margin-bottom: 10px;
    opacity: 0.9;
}

.footer-links {
    margin-top: 20px;
    display: flex;
    justify-content: center;
    gap: 30px;
    flex-wrap: wrap;
}

.footer-links a {
    color: var(--white);
    text-decoration: none;
    opacity: 0.8;
    transition: var(--transition);
    display: flex;
    align-items: center;
    gap: 8px;
}

.footer-links a:hover {
    opacity: 1;
    color: var(--primary-light);
}

/* ========================================
   Responsive Design
   ======================================== */
@media (max-width: 1024px) {
    .calculator-container {
        grid-template-columns: 1fr;
    }

    .info-grid {
        grid-template-columns: 1fr;
    }

    .reform-comparison {
        grid-template-columns: 1fr;
    }

    .reform-arrow {
        transform: rotate(90deg);
        margin: 20px 0;
    }

    .example-comparison {
        grid-template-columns: 1fr;
    }

    .example-arrow {
        transform: rotate(90deg);
        margin: 10px 0;
    }
}

@media (max-width: 768px) {
    .header h1 {
        font-size: 1.8rem;
    }

    .header-content {
        flex-direction: column;
        gap: 10px;
    }

    .header-content i {
        font-size: 36px;
    }

    .header-subtitle {
        font-size: 0.95rem;
    }

    section {
        padding: 25px 20px;
    }

    section h2 {
        font-size: 1.5rem;
        flex-direction: column;
        align-items: flex-start;
        gap: 8px;
    }

    .calculator-container {
        gap: 25px;
    }

    .tips-grid {
        grid-template-columns: 1fr;
    }

    .deduction-info {
        grid-template-columns: 1fr;
    }

    .info-grid {
        grid-template-columns: 1fr;
    }

    .result-item.primary .result-value {
        font-size: 2rem;
    }

    .cta-list {
        text-align: left;
    }

    .footer-links {
        flex-direction: column;
        gap: 15px;
    }

    .timeline::before {
        left: 15px;
    }

    .timeline-item {
        padding-left: 50px;
    }

    .timeline-marker {
        left: 5px;
    }

    .reform-header {
        flex-direction: column;
        text-align: center;
    }

    .benefit-grid {
        grid-template-columns: 1fr;
    }

    .reform-notice {
        flex-direction: column;
        text-align: center;
    }
}

@media (max-width: 480px) {
    .header {
        padding: 40px 15px;
    }

    .header h1 {
        font-size: 1.5rem;
    }

    section {
        padding: 20px 15px;
        margin-bottom: 25px;
    }

    section h2 {
        font-size: 1.3rem;
    }

    .calculator-input,
    .calculator-result {
        padding: 20px;
    }

    .input-field {
        font-size: 16px; /* Prevent zoom on iOS */
    }

    .calculate-btn {
        font-size: 1rem;
        padding: 16px;
    }

    .result-item.primary .result-value {
        font-size: 1.8rem;
    }

    .tax-table th,
    .tax-table td {
        padding: 12px 10px;
        font-size: 0.9rem;
    }

    .tip-card,
    .deduction-card {
        padding: 20px;
    }

    .highlight-box {
        flex-direction: column;
    }

    .update-notice {
        flex-direction: column;
        text-align: center;
    }
}

/* ========================================
   Print Styles
   ======================================== */
@media print {
    .header,
    .footer,
    .calculate-btn,
    .cta-section {
        display: none;
    }

    section {
        box-shadow: none;
        page-break-inside: avoid;
    }

    body {
        background: var(--white);
    }
}

/* ========================================
   Accessibility
   ======================================== */
.sr-only {
    position: absolute;
    width: 1px;
    height: 1px;
    padding: 0;
    margin: -1px;
    overflow: hidden;
    clip: rect(0, 0, 0, 0);
    white-space: nowrap;
    border-width: 0;
}

/* Focus styles for keyboard navigation */
a:focus,
button:focus,
input:focus,
select:focus {
    outline: 3px solid var(--primary-color);
    outline-offset: 2px;
}

/* Smooth scrolling */
html {
    scroll-behavior: smooth;
}

/* Selection color */
::selection {
    background: var(--primary-color);
    color: var(--white);
}