.exemption-page-section{padding:34px 0 56px}.exemption-page-grid{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:24px;align-items:start}.exemption-page-grid>*,.exemption-form-card{min-width:0}.exemption-page-section *,#permanent_exemption *{box-sizing:border-box}.exemption-page-hero{padding:54px 0;background:linear-gradient(135deg,#f5f9ff,#eef7f4)}.exemption-page-hero h1{margin:0 0 12px;color:#10243e}.exemption-page-hero p{max-width:800px;margin:0;color:#475569;line-height:1.7}.hero-kicker,.section-kicker{display:block;margin-bottom:8px;color:#1f6b55;font-size:.82rem;font-weight:700;letter-spacing:.08em;text-transform:uppercase}.detail-card{width:100%;padding:24px;border:1px solid #e3e8ef;border-radius:16px;background:#fff;box-shadow:0 10px 30px rgba(15,23,42,.06)}.exemption-content-section{padding-top:28px}.exemption-page-content{line-height:1.75}.exemption-page-content.is-collapsed{position:relative;max-height:190px;overflow:hidden}.exemption-page-content.is-collapsed:after{content:"";position:absolute;right:0;bottom:0;left:0;height:65px;background:linear-gradient(to bottom,rgba(255,255,255,0),#fff)}.text-button{border:0;background:transparent;color:#145da0;font-weight:700;cursor:pointer;padding:12px 0 0}.exemption-form-heading{display:flex;justify-content:space-between;align-items:flex-start;gap:20px;margin-bottom:22px}.exemption-form-heading h2{margin:0 0 8px}.mandatory-note{margin:0;color:#64748b;white-space:nowrap}.mandatory-note strong,.red-req{color:#dc2626}.form-intro-message,.application-note{margin-bottom:24px;padding:14px 16px;border:1px solid #cfe2d9;border-radius:10px;background:#f4fbf8;color:#215c4a;line-height:1.65}#permanent_exemption fieldset{min-width:0;margin:0 0 28px;padding:22px;border:1px solid #dce3eb;border-radius:13px;background:#fff}#permanent_exemption legend{width:auto;max-width:calc(100% - 20px);margin:0;padding:0 10px;color:#123b63;background:#fff;font-size:1.08rem;font-weight:700}#permanent_exemption .form-row,#permanent_exemption .row{display:flex;flex-wrap:wrap;margin-right:-10px;margin-left:-10px}#permanent_exemption .form-row>[class*="col-"],#permanent_exemption .row>[class*="col-"]{min-width:0;padding-right:10px;padding-left:10px}#permanent_exemption .form-group{margin-bottom:19px}#permanent_exemption .form-group>label{display:block;margin-bottom:8px;color:#172033;font-size:.94rem;font-weight:700;line-height:1.45}#permanent_exemption .form-control{display:block;width:100%;min-width:0;height:45px;margin:0;padding:10px 13px;border:1px solid #cdd6e1;border-radius:9px;outline:none;background:#fff;color:#172033;font-family:inherit;font-size:15px;box-shadow:none}#permanent_exemption textarea.form-control{min-height:105px;height:auto;resize:vertical}#permanent_exemption .form-control:focus{border-color:#1f6b55;box-shadow:0 0 0 3px rgba(31,107,85,.12)}#permanent_exemption input[type=file].form-control{min-height:46px;height:auto;padding:7px}#permanent_exemption input[type=file]::file-selector-button{margin-right:10px;padding:8px 12px;border:0;border-radius:6px;background:#e8f2ef;color:#155e4b;font-weight:700}.file-help{display:block;margin-top:6px;color:#64748b;font-size:.8rem}.radio-group{display:flex;flex-wrap:wrap;gap:10px}.radio-group label{display:inline-flex!important;align-items:center;gap:8px;min-height:44px;margin:0!important;padding:10px 14px;border:1px solid #d7dee8;border-radius:9px;background:#fff;color:#172033;font-weight:600!important;cursor:pointer}.radio-group label.is-selected{border-color:#1f6b55;background:#f4fbf8;box-shadow:0 0 0 3px rgba(31,107,85,.1)}#permanent_exemption input[type=radio],#permanent_exemption input[type=checkbox]{flex:0 0 auto;width:17px;height:17px;margin:0;accent-color:#1f6b55}.conditional-panel{margin-top:14px;padding:18px;border:1px solid #dce3eb;border-radius:11px;background:#f8fafc}.is-hidden{display:none!important}.exemption-declaration{display:flex;align-items:flex-start;gap:10px;margin:0 0 24px;padding:14px;border:1px solid #dce3eb;border-radius:10px;background:#f8fafc}.exemption-declaration input{margin-top:3px!important}.exemption-declaration label{flex:1;margin:0;color:#334155;line-height:1.6;cursor:pointer}.form-submit-row{display:flex;justify-content:flex-end}#permanent_exemption .btn{min-height:44px;padding:10px 18px;border-radius:8px;font-weight:700;cursor:pointer}#permanent_exemption .btn.primary{border:1px solid #145da0;background:#145da0;color:#fff}#permanent_exemption .btn.primary:hover{background:#0f4f89}.exemption-sidebar{display:grid;gap:18px;position:sticky;top:90px}.exemption-sidebar .detail-card{padding:20px}.exemption-sidebar h3{margin-top:0}.check-list{margin:0;padding-left:20px}.check-list li{margin:8px 0;color:#475569;line-height:1.6}.exemption-processing-overlay{position:fixed;inset:0;z-index:9999;display:grid;place-items:center;padding:20px;background:rgba(15,23,42,.72)}.exemption-processing-overlay[hidden]{display:none!important}.processing-box{display:flex;align-items:center;gap:14px;padding:24px 30px;border-radius:14px;background:#fff}.processing-spinner{width:24px;height:24px;border:3px solid #dbe3ea;border-top-color:#145da0;border-radius:50%;animation:exemption-spin .8s linear infinite}@keyframes exemption-spin{to{transform:rotate(360deg)}}@media(max-width:900px){.exemption-page-grid{grid-template-columns:1fr}.exemption-sidebar{position:static}.exemption-form-heading{display:block}.mandatory-note{margin-top:10px;white-space:normal}}@media(max-width:767px){.exemption-page-hero{padding:38px 0}.detail-card{padding:18px;border-radius:12px}#permanent_exemption fieldset{padding:16px}#permanent_exemption .form-row,#permanent_exemption .row{display:block;margin:0}#permanent_exemption .form-row>[class*="col-"],#permanent_exemption .row>[class*="col-"]{width:100%;max-width:100%;padding:0}.radio-group{display:grid;grid-template-columns:1fr}.radio-group label,.form-submit-row .btn{width:100%}}