:root{--soot:#1E1A1A;--ember:#E2552B;--ash:#CFC8BF;--coal:#3A3533;--glow:#F6B24A;--paper:#F7F2EA;--soft:#6B625C;--disp:'Domine',Georgia,serif;--body:'Rubik',system-ui,sans-serif;--mono:'Sono',ui-monospace,monospace}
*{box-sizing:border-box}html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--paper);color:var(--soot);font:400 1.04rem/1.68 var(--body)}
a{color:#B83E1A;text-underline-offset:3px}a:hover{color:var(--soot)}
:focus-visible{outline:3px solid var(--glow);outline-offset:3px}
.skip{position:absolute;left:-999px;top:0;background:var(--soot);color:var(--paper);padding:.6rem 1rem;z-index:9}.skip:focus{left:1rem}
.wrap{width:min(1120px,100% - 2.5rem);margin-inline:auto}
h1,h2,h3{font-family:var(--disp);font-weight:700;line-height:1.12;margin:0 0 .6em}
h1{font-size:clamp(2.3rem,5vw,3.8rem)}h1 span{display:block;color:var(--ember)}
h2{font-size:clamp(1.7rem,3.2vw,2.4rem)}h3{font-size:1.2rem}
.chit{display:inline-block;font:600 .8rem/1.3 var(--mono);text-transform:uppercase;letter-spacing:.08em;background:var(--soot);color:var(--glow);padding:.3rem .7rem;margin:0 0 1.1rem;border-radius:2px}
.prose{max-width:62ch}.prose p{margin:0 0 1rem}
.hearth{background:var(--soot);position:relative}
.hearth__in{display:flex;align-items:center;justify-content:space-between;padding:1rem 0;gap:1rem}
.hearth__glow{height:6px;background:linear-gradient(90deg,var(--coal),var(--ember),var(--glow),var(--ember),var(--coal))}
@media (prefers-reduced-motion:no-preference){.hearth__glow{background-size:200% 100%;animation:smoulder 8s linear infinite}}
@keyframes smoulder{to{background-position:200% 0}}
.brand{display:flex;align-items:center;gap:.6rem;color:var(--paper);text-decoration:none;font:700 1.5rem/1 var(--disp)}.brand svg{width:22px;height:28px}
.hearth nav{display:flex;gap:1.4rem}.hearth nav a{color:var(--ash);text-decoration:none;font-weight:600}.hearth nav a:hover{color:var(--glow)}
.hero{padding:4.5rem 0 3.5rem;background:radial-gradient(ellipse at 90% 110%,rgba(226,85,43,.18),transparent 55%),var(--paper)}
.hero__grid{display:grid;grid-template-columns:1.5fr 1fr;gap:3rem;align-items:center}
.lede{font-size:1.14rem;max-width:58ch}
.chalk{background:var(--coal);color:var(--paper);padding:1.6rem;border:8px solid #6B4A35;border-radius:4px}
.chalk h2{font-size:1.45rem;color:var(--glow)}
.chalk ul{margin:0 0 1rem;padding-left:1.1rem}.chalk li{margin-bottom:.4rem;font-family:var(--mono)}
.chalk p{font:400 .85rem var(--mono);color:var(--ash);margin:0}
.tab{padding:4.5rem 0;background:var(--ash)}
.tab__grid{display:grid;grid-template-columns:1.3fr 1fr;gap:3rem;align-items:center}
.bill{margin:0;background:var(--soot);border-radius:6px;padding:1rem}
.bill svg{width:100%;height:auto;display:block}.bill figcaption{font-size:.9rem;color:var(--ash);margin-top:.6rem}
.bill .paper{fill:var(--paper)}.bill .head{font:600 12px var(--mono);fill:var(--soft);letter-spacing:.06em}
.bill .lbl{font:400 14px var(--body);fill:var(--soot)}.bill .val{font:600 14px var(--mono);fill:var(--soot);text-anchor:end}
.bill .in .lbl,.bill .in .val{font-weight:600}
.bill .coal{fill:var(--ember)}.bill .tax .coal{fill:var(--glow)}
.bill .rule{stroke:var(--soot);stroke-width:2}.bill .kept{font:700 16px var(--disp);fill:var(--soot)}.bill .kept.v{text-anchor:end;font-family:var(--mono)}
.bill .embers circle{fill:var(--glow)}
@media (prefers-reduced-motion:no-preference){.bill .coal{animation:glow 2.6s ease-in-out infinite;animation-delay:calc(var(--i) * .3s)}.bill .embers circle{animation:rise 4s ease-in infinite}.bill .embers circle:nth-child(2){animation-delay:1s}.bill .embers circle:nth-child(3){animation-delay:2s}.bill .embers circle:nth-child(4){animation-delay:3s}}
@keyframes glow{0%,100%{opacity:1}50%{opacity:.45}}
@keyframes rise{from{transform:translateY(30px);opacity:0}30%{opacity:1}to{transform:translateY(-60px);opacity:0}}
.ledger-sec{padding:4.5rem 0}
.tbl-wrap{overflow-x:auto;margin-top:1.5rem;border:2px solid var(--soot);background:#fff}
.tbl{border-collapse:collapse;width:100%;min-width:680px}
.tbl caption{text-align:left;padding:.8rem 1rem;font:400 .85rem var(--mono);color:var(--soft);border-bottom:2px solid var(--soot)}
.tbl th,.tbl td{padding:.8rem 1rem;text-align:left;vertical-align:top;border-bottom:1px solid var(--ash)}
.tbl thead th{font:600 .8rem var(--mono);text-transform:uppercase;background:var(--soot);color:var(--glow)}
.tbl tbody th{font-family:var(--disp)}
.smoke{padding:4.5rem 0;background:var(--soot);color:var(--paper)}
.smoke-list{list-style:none;margin:1.5rem 0 0;padding:0;display:grid;grid-template-columns:repeat(auto-fit,minmax(210px,1fr));gap:1rem}
.smoke-list li{background:var(--coal);padding:1.2rem;border-radius:4px;border-top:3px solid var(--ember)}
.smoke-list span{font:600 .78rem var(--mono);color:var(--glow)}.smoke-list h3{margin-top:.4rem}.smoke-list p{margin:0;font-size:.95rem;color:var(--ash)}
.bar{padding:4.5rem 0}
.bar__grid{display:grid;grid-template-columns:1fr 1fr;gap:3rem}
.reading{list-style:none;margin:0;padding:0}.reading li{border-top:1px solid var(--ash)}
.reading a{display:block;padding:.9rem 0;text-decoration:none;color:var(--soot)}.reading span{display:block;font:600 .78rem var(--mono);text-transform:uppercase;color:var(--ember)}
.reading strong{font:700 1.25rem var(--disp)}.reading a:hover strong{text-decoration:underline}
.page{padding:3.5rem 0 4.5rem}.page article{max-width:68ch}.page h2{font-size:1.5rem;margin-top:2rem}.page .meta{font:400 .85rem var(--mono);color:var(--soft)}
.page ul{padding-left:1.2rem}.page li{margin-bottom:.5rem}
.backlink{display:inline-block;margin-top:2rem;font-weight:600}
.foot{background:var(--soot);color:var(--ash);padding:2.5rem 0;font-size:.9rem;border-top:6px solid var(--ember)}
.foot nav{display:flex;flex-wrap:wrap;gap:1.2rem;margin-bottom:1rem}.foot a{color:var(--paper)}
@media (max-width:860px){.hero__grid,.tab__grid,.bar__grid{grid-template-columns:1fr}.hide-sm{display:none}}