:root{--ink:#1a2332;--muted:#5a6b7f;--line:#e3e9f0;--bg:#f7f9fb;--card:#fff;--brand:#0b5cab;--brand-dark:#084a8a;--accent:#c8102e;--ok:#1d7d4f;--warn:#b45309}
*{box-sizing:border-box;margin:0;padding:0}
html{font-family:system-ui,-apple-system,"Segoe UI",Roboto,Helvetica,Arial,sans-serif;line-height:1.6;color:var(--ink);background:var(--bg)}
body{display:flex;flex-direction:column;min-height:100vh}
img,svg{max-width:100%;height:auto}
.wrap{max-width:1080px;margin:0 auto;padding:0 16px;width:100%}
main.wrap{flex:1;padding-top:14px;padding-bottom:40px}
p,li{max-width:72ch}
p{margin-bottom:.75em}
ul,ol{margin-bottom:.75em;padding-left:22px}
li{margin-bottom:.25em}
a{color:var(--brand)}
a:hover{color:var(--brand-dark)}
h1{font-size:clamp(1.5rem,4vw,1.9rem);line-height:1.25;margin:.6em 0 .4em}
h2{font-size:1.25rem;margin:1.4em 0 .5em}
h3{font-size:1.05rem}
.sr-only,.skip{position:absolute;left:-9999px}
.skip:focus{left:8px;top:8px;background:#fff;padding:8px;z-index:99}

.site-header{background:var(--card);border-bottom:1px solid var(--line);padding:12px 0}
.bar{display:grid;grid-template-columns:auto 1fr auto;align-items:center;gap:18px}
.logo{display:inline-flex;align-items:center;line-height:0}
.logo img{display:block;height:auto;max-height:30px;width:auto;max-width:100%}
.hdr-search{display:flex;align-items:center;gap:6px;min-width:220px}
.hdr-search input[type=search]{flex:1;padding:8px 12px;border:1px solid var(--line);border-radius:8px;font-size:.95rem;min-width:0}
button,.btn{background:var(--brand);color:#fff;border:none;border-radius:8px;padding:8px 14px;font-size:.95rem;cursor:pointer;text-decoration:none;display:inline-block}
button:hover,.btn:hover{background:var(--brand-dark);color:#fff}
.site-header nav{display:flex;align-items:center;gap:14px;flex-wrap:wrap}
.site-header nav a{font-size:.92rem;text-decoration:none;white-space:nowrap}

.crumbs ol{list-style:none;display:flex;flex-wrap:wrap;gap:4px 8px;font-size:.85rem;color:var(--muted);padding:10px 0;margin:0}
.crumbs li+li::before{content:"›";margin-right:8px;color:var(--muted)}
.hero{text-align:center;padding:34px 0 10px}
.hero h1{font-size:clamp(1.6rem,5vw,2.1rem)}
.hero .lede{margin-left:auto;margin-right:auto}
.hero .micro{margin-left:auto;margin-right:auto}
.big-search{display:flex;gap:8px;max-width:620px;margin:14px auto}
.big-search input{flex:1;padding:13px 16px;border:1.5px solid var(--line);border-radius:10px;font-size:1rem;min-width:0}
.micro{color:var(--muted);font-size:.83rem}
.publine{color:var(--muted);font-size:.85rem;margin-bottom:1em}

.stats-row{display:flex;gap:12px;flex-wrap:wrap;margin:18px 0}
.stat{flex:1 1 150px;background:var(--card);border:1px solid var(--line);border-radius:12px;padding:14px;text-align:center}
.stat-v{font-size:1.35rem;font-weight:800;color:var(--brand-dark)}
.stat-l{font-size:.82rem;color:var(--muted)}

.cards{display:grid;grid-template-columns:repeat(auto-fill,minmax(260px,1fr));gap:12px}
.card{background:var(--card);border:1px solid var(--line);border-left:4px solid var(--brand);border-radius:10px;padding:14px;text-decoration:none;display:block}
.card p{color:var(--muted);font-size:.9rem;margin-top:4px}
.chip-list{list-style:none;display:flex;flex-wrap:wrap;gap:8px;padding:0}
.chip-list a{display:inline-block;background:var(--card);border:1px solid var(--line);border-radius:999px;padding:5px 13px;text-decoration:none;font-size:.9rem}
.state-grid{list-style:none;display:grid;grid-template-columns:repeat(auto-fill,minmax(220px,1fr));gap:8px;padding:0}
.state-grid a{display:flex;justify-content:space-between;gap:8px;background:var(--card);border:1px solid var(--line);border-radius:10px;padding:10px 12px;text-decoration:none;font-size:.93rem}
.state-grid span{color:var(--muted);font-size:.8rem;white-space:nowrap}

.tbl{width:100%;border-collapse:collapse;background:var(--card);border:1px solid var(--line);border-radius:10px;overflow:hidden;font-size:.93rem;margin:10px 0}
.tbl th,.tbl td{padding:9px 12px;border-bottom:1px solid var(--line);text-align:left;vertical-align:top}
.tbl thead th{background:#eef3f8;font-size:.85rem}
.tbl tbody tr:last-child td{border-bottom:none}
.num{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap}
.kv th{width:38%;color:var(--muted);font-weight:600}
.badge{display:inline-block;font-size:.68rem;font-weight:700;border-radius:6px;padding:1.5px 7px;vertical-align:middle;margin-left:6px}
.badge-pb8{background:#e5effb;color:#0b5cab}.badge-ph{background:#e2f4ea;color:#1d7d4f}
.badge-lihtc{background:#fdf1e2;color:#b45309}.badge-prac{background:#f3e8fb;color:#7645b5}
.badge-s236{background:#eee;color:#444}
.two-col{columns:2;gap:28px;padding-left:20px}
.link-cols{columns:3;gap:22px;padding-left:20px;font-size:.93rem}
.letter-group h3{margin-top:14px;color:var(--brand-dark)}
.faq details{background:var(--card);border:1px solid var(--line);border-radius:10px;padding:12px 16px;margin-bottom:8px}
.faq summary{cursor:pointer;font-weight:600}
.partner{background:#fffdf3;border:1px dashed #d9c98a;border-radius:12px;padding:14px 16px;margin:22px 0;position:relative}
.partner-tag{position:absolute;top:-10px;right:12px;background:#d9c98a;color:#4d3f00;font-size:.68rem;font-weight:700;padding:2px 9px;border-radius:999px;letter-spacing:.04em}
.steps{padding-left:22px}
.apply-box{background:var(--card);border:1px solid var(--line);border-radius:12px;padding:6px 18px 16px;margin:20px 0}
.trust ul,.related-guides ul{padding-left:22px}
.attribution{margin-top:26px;border-top:1px solid var(--line);padding-top:10px}
.pagination{display:flex;gap:6px;flex-wrap:wrap;margin:14px 0}
.pagination a,.pagination strong{border:1px solid var(--line);border-radius:8px;padding:4px 11px;background:var(--card);text-decoration:none;font-size:.9rem}

.site-footer{background:#101b29;color:#c9d5e3;margin-top:auto}
.site-footer .cols{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:22px;padding:30px 16px 10px}
.site-footer h2{font-size:.95rem;color:#fff}
.site-footer a{color:#9fc2ea;text-decoration:none;font-size:.9rem}
.site-footer ul{list-style:none;padding:0;margin:0}
.site-footer li{margin:5px 0}
.legal{border-top:1px solid #22334a;padding:14px 16px 26px;font-size:.78rem;color:#8fa3ba}
.legal strong{color:#c9d5e3}
.contact-form label{display:block;margin:10px 0;font-weight:600;font-size:.95rem}
.contact-form input,.contact-form textarea{width:100%;max-width:480px;padding:9px;border:1px solid var(--line);border-radius:8px;font:inherit}
.ext{font-size:.85rem}
.h1-sub{display:block;font-size:.95rem;color:var(--muted);font-weight:500;margin-top:4px}
.sho-calc{background:var(--card);border:1px solid var(--line);border-left:4px solid var(--ok);border-radius:12px;padding:14px 16px;margin:22px 0}
.calc-title{margin-top:0}
.calc-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:12px;margin:10px 0}
.calc-grid label{font-size:.85rem;font-weight:600;display:flex;flex-direction:column;gap:4px}
.calc-grid input,.calc-grid select{padding:8px;border:1px solid var(--line);border-radius:8px;font:inherit;font-weight:400}
.c-out{margin-top:10px}
.calc-row{display:flex;justify-content:space-between;gap:10px;padding:6px 0;border-bottom:1px dashed var(--line);font-size:.95rem}
.calc-row strong{color:var(--ok)}
.calc-note{font-size:.83rem;color:var(--muted);padding-top:8px}

@media(max-width:900px){
  .bar{grid-template-columns:auto 1fr;gap:12px}
  .site-header nav{grid-column:1/-1;justify-content:center;width:100%;gap:12px}
  .logo{justify-content:flex-start}
  .logo img{max-height:28px}
  .link-cols{columns:2}
}

@media(max-width:640px){
  .bar{display:flex;flex-direction:column;align-items:stretch;gap:10px}
  .logo{justify-content:center}
  .logo img{max-height:26px;margin:0 auto}
  .hdr-search{width:100%;min-width:auto}
  .site-header nav{justify-content:center;gap:10px}
  .site-header nav a{font-size:.9rem}
  .hero{padding:24px 0 8px}
  .big-search{flex-direction:column}
  .stats-row{gap:8px}
  .stat{flex:1 1 45%;min-width:140px}
  .cards{grid-template-columns:1fr}
  .two-col{columns:1}
  .link-cols{columns:1}
  .site-footer .cols{grid-template-columns:1fr}
  .tbl{display:block;overflow-x:auto;white-space:nowrap}
}