:root{
  --green:#16a34a;--green-d:#0b3d2e;--blue:#0ea5e9;--navy:#0b2a4a;--ink:#0f172a;--muted:#475569;
  --bg:#ffffff;--tint:#f0fdf6;--line:#e2e8f0;--radius:16px;
  --grad:linear-gradient(135deg,var(--green),var(--blue));
}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth}
body{font-family:"Inter",system-ui,-apple-system,"Segoe UI",Roboto,Helvetica,Arial,sans-serif;color:var(--ink);background:var(--bg);line-height:1.6;-webkit-font-smoothing:antialiased}
img,svg{display:block;max-width:100%}
a{color:inherit}
.container{width:min(1140px,100% - 2.5rem);margin-inline:auto}
.hidden{display:none}
h1,h2,h3{line-height:1.2;letter-spacing:-.02em}
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;margin-bottom:.75rem}
h3{font-size:1.2rem;font-weight:700;margin-bottom:.5rem}
.eyebrow{font-size:.8rem;font-weight:700;letter-spacing:.14em;text-transform:uppercase;color:var(--green);margin-bottom:.75rem}
.eyebrow-light{color:#6ee7b7}
.grad-text{background:var(--grad);-webkit-background-clip:text;background-clip:text;color:transparent}
.lead{font-size:1.15rem;color:#cbd5e1;max-width:36rem;margin:1.25rem 0 2rem}
.section-lead{font-size:1.1rem;color:var(--muted);max-width:44rem;margin-bottom:2.5rem}

/* buttons */
.btn{display:inline-block;background:var(--grad);color:#fff;text-decoration:none;font-weight:700;padding:.85rem 1.5rem;border-radius:999px;border:0;cursor:pointer;font-size:1rem;box-shadow:0 8px 24px -8px rgba(14,165,233,.55);transition:transform .15s,box-shadow .15s}
.btn:hover{transform:translateY(-2px);box-shadow:0 12px 28px -8px rgba(22,163,74,.6)}
.btn-ghost{background:transparent;border:1.5px solid rgba(255,255,255,.4);box-shadow:none}
.btn-ghost:hover{background:rgba(255,255,255,.08);box-shadow:none}
.btn-sm{padding:.55rem 1.1rem;font-size:.9rem}
.btn-full{width:100%}

/* header */
.site-header{position:sticky;top:0;z-index:50;background:rgba(6,30,24,.88);backdrop-filter:blur(10px);border-bottom:1px solid rgba(255,255,255,.08)}
.nav{display:flex;align-items:center;justify-content:space-between;height:72px}
.brand{display:flex;align-items:center;gap:.65rem;text-decoration:none;color:#fff;font-size:1.15rem;font-weight:500;letter-spacing:-.01em}
.brand strong{font-weight:800;background:linear-gradient(135deg,#4ade80,#38bdf8);-webkit-background-clip:text;background-clip:text;color:transparent}
.nav-links{display:flex;align-items:center;gap:1.75rem}
.nav-links a{color:#e2e8f0;text-decoration:none;font-weight:500;font-size:.95rem}
.nav-links a:not(.btn):hover{color:#6ee7b7}
.nav-links .btn{color:#fff}
.nav-toggle{display:none;background:none;border:0;cursor:pointer;padding:.5rem}
.nav-toggle span{display:block;width:24px;height:2px;background:#fff;margin:5px 0;border-radius:2px}

/* hero */
.hero{background:radial-gradient(900px 500px at 85% 10%,rgba(14,165,233,.28),transparent 60%),radial-gradient(700px 500px at 0% 100%,rgba(22,163,74,.3),transparent 60%),linear-gradient(160deg,#062b1f 0%,#0b2a4a 100%);color:#fff;padding:6rem 0 6.5rem;overflow:hidden}
.hero-grid{display:grid;grid-template-columns:1.1fr .9fr;gap:3rem;align-items:center}
.hero .eyebrow{color:#6ee7b7}
.hero-ctas{display:flex;flex-wrap:wrap;gap:1rem}
.hero-art{background:linear-gradient(180deg,rgba(56,189,248,.18),rgba(255,255,255,.03));border:1px solid rgba(255,255,255,.12);border-radius:24px;padding:1.5rem;box-shadow:0 30px 60px -20px rgba(0,0,0,.5)}

/* sections */
.section{padding:6rem 0}
.section-tint{background:var(--tint)}
.section-dark{background:linear-gradient(160deg,#0b3d2e,#0b2a4a);color:#fff}
.section-dark .section-lead{color:#cbd5e1}

/* cards */
.cards{display:grid;grid-template-columns:repeat(3,1fr);gap:1.5rem}
.card{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:2rem;transition:transform .2s,box-shadow .2s}
.card:hover{transform:translateY(-4px);box-shadow:0 20px 40px -20px rgba(15,23,42,.25)}
.card p{color:var(--muted);margin-bottom:1rem}
.card ul{list-style:none;display:grid;gap:.4rem}
.card li{position:relative;padding-left:1.4rem;font-size:.95rem;font-weight:500}
.card li::before{content:"";position:absolute;left:0;top:.55em;width:.6rem;height:.6rem;border-radius:50%;background:var(--grad)}
.icon{width:52px;height:52px;border-radius:14px;display:grid;place-items:center;margin-bottom:1.25rem}
.icon svg{width:26px;height:26px;fill:none;stroke:#fff;stroke-width:2;stroke-linecap:round;stroke-linejoin:round}
.icon-green{background:linear-gradient(135deg,#22c55e,#15803d)}
.icon-blue{background:linear-gradient(135deg,#38bdf8,#1d4ed8)}
.icon-teal{background:linear-gradient(135deg,#2dd4bf,#0e7490)}

/* impact */
.stats{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:1.25rem;margin-bottom:3rem}
.stat{background:rgba(255,255,255,.06);border:1px solid rgba(255,255,255,.12);border-radius:var(--radius);padding:1.75rem 1.5rem}
.stat-num{display:block;margin-bottom:.4rem;font-size:clamp(1.3rem,2vw,1.65rem);font-weight:800;background:linear-gradient(135deg,#4ade80,#38bdf8);-webkit-background-clip:text;background-clip:text;color:transparent}
.stat-label{color:#cbd5e1;font-size:.95rem}
.impact-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:2rem}
.impact-item p{color:#cbd5e1}
.impact-item h3{display:flex;align-items:center;gap:.6rem}
.dot{width:12px;height:12px;border-radius:50%}
.dot-green{background:#4ade80}.dot-blue{background:#38bdf8}.dot-amber{background:#fbbf24}
.note{margin-top:2.5rem;font-size:.85rem;color:#94a3b8}

/* steps */
.steps{list-style:none;display:grid;grid-template-columns:repeat(4,1fr);gap:1.5rem;counter-reset:s;position:relative}
.step{position:relative;background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:2rem 1.5rem}
.step p{color:var(--muted);font-size:.95rem;margin-bottom:1rem}
.step-num{display:grid;place-items:center;width:44px;height:44px;border-radius:50%;background:var(--grad);color:#fff;font-weight:800;margin-bottom:1rem}
.tag{display:inline-block;font-size:.75rem;font-weight:700;color:var(--green-d);background:#dcfce7;padding:.25rem .65rem;border-radius:999px}

/* contact */
.contact-grid{display:grid;grid-template-columns:1fr 1fr;gap:3rem;align-items:start}
.contact-list{list-style:none;display:grid;gap:.6rem;font-size:1.05rem}
.contact-list a{color:var(--green);font-weight:600}
.contact-form{background:#fff;border:1px solid var(--line);border-radius:20px;padding:2rem;display:grid;gap:1rem;box-shadow:0 20px 40px -24px rgba(15,23,42,.25)}
.contact-form label{display:grid;gap:.35rem;font-weight:600;font-size:.9rem}
.contact-form input,.contact-form select,.contact-form textarea{font:inherit;font-weight:400;padding:.75rem .9rem;border:1px solid #cbd5e1;border-radius:10px;background:#f8fafc;width:100%}
.contact-form input:focus,.contact-form select:focus,.contact-form textarea:focus{outline:2px solid var(--blue);border-color:transparent;background:#fff}

/* footer */
.site-footer{background:#04170f;color:#cbd5e1;padding:3.5rem 0 2rem}
.footer-grid{display:flex;justify-content:space-between;gap:2rem;flex-wrap:wrap;padding-bottom:2rem;border-bottom:1px solid rgba(255,255,255,.08)}
.footer-tag{max-width:26rem;margin-top:.9rem;font-size:.95rem}
.footer-links{display:flex;gap:1.5rem;flex-wrap:wrap;align-items:center}
.footer-links a{text-decoration:none;color:#e2e8f0}
.footer-links a:hover{color:#6ee7b7}
.footer-bottom{display:flex;justify-content:space-between;flex-wrap:wrap;gap:.5rem;padding-top:1.5rem;font-size:.85rem}
.muted{color:#64748b}

/* responsive */
@media (max-width:960px){
  .hero-grid,.contact-grid{grid-template-columns:1fr}
  .hero-art{max-width:520px}
  .cards,.impact-grid{grid-template-columns:1fr}
  .stats,.steps{grid-template-columns:repeat(2,1fr)}
}
@media (max-width:720px){
  .nav-toggle{display:block}
  .nav-links{position:absolute;top:72px;left:0;right:0;flex-direction:column;align-items:stretch;gap:0;background:#062b1f;padding:.5rem 1.25rem 1.25rem;display:none;border-bottom:1px solid rgba(255,255,255,.1)}
  .nav-links.open{display:flex}
  .nav-links a{padding:.85rem 0;border-bottom:1px solid rgba(255,255,255,.08)}
  .nav-links .btn{margin-top:.75rem;text-align:center;border-bottom:0}
  .hero{padding:4rem 0}
  .section{padding:4.5rem 0}
  .stats,.steps{grid-template-columns:1fr}
  .brand{font-size:1rem}
}

/* tax incentives */
.tax-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:1.5rem}
.tax-card{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:1.75rem;transition:transform .2s,box-shadow .2s}
.tax-card:hover{transform:translateY(-4px);box-shadow:0 20px 40px -20px rgba(15,23,42,.25)}
.tax-card>p{color:var(--muted);margin-bottom:.9rem;font-size:.97rem}
.tax-card ul{list-style:none;display:grid;gap:.5rem}
.tax-card li{position:relative;padding-left:1.3rem;font-size:.92rem;color:#334155}
.tax-card li::before{content:"";position:absolute;left:0;top:.6em;width:.5rem;height:.5rem;border-radius:50%;background:var(--grad)}
.tax-card li strong{color:var(--ink)}
.disclaimer{margin-top:2.25rem;font-size:.85rem;color:var(--muted);border-left:3px solid var(--green);padding:.25rem 0 .25rem 1rem;max-width:56rem}
@media (max-width:960px){.tax-grid{grid-template-columns:repeat(2,1fr)}}
@media (max-width:720px){.tax-grid{grid-template-columns:1fr}}
@media (max-width:1000px) and (min-width:721px){.nav-links{gap:1.1rem}}
.hero-art.hero-photo{padding:0;overflow:hidden;background:none}
.hero-photo img{display:block;width:100%;height:auto;aspect-ratio:16/9;object-fit:cover}