/* Reforma Tributária — Gadelha dos Santos · módulo /reforma/ · 2026 */
:root{--rt-navy:#092b43;--rt-navy2:#144b60;--rt-orange:#f47f27;--rt-teal:#1b9baa;--rt-cream:#faf8f3;--rt-line:#e5e9e9;--rt-text:#1c3446;--rt-muted:#60717c}
html{scroll-padding-top:24px}.rt-page{color:var(--rt-text)}.rt-page p{color:var(--rt-muted)}.rt-wrap{width:min(1130px,calc(100% - 60px));margin-inline:auto}.rt-breadcrumb{display:flex;align-items:center;gap:10px;padding:20px 0;font-size:12px;color:#657685}.rt-breadcrumb a{color:#294657}.rt-breadcrumb a:hover{color:#e9671b}.rt-breadcrumb span[aria-hidden]{color:#f47f27}
.rt-hero{background:linear-gradient(118deg,#fefdfa 0%,#f8f3ec 60%,#fff5e7 100%);overflow:hidden}.rt-hero-grid{min-height:590px;display:grid;grid-template-columns:minmax(0,1.2fr) minmax(310px,.78fr);align-items:center;gap:42px;padding-top:24px;padding-bottom:50px}.rt-hero-copy{padding:28px 0;position:relative;z-index:2}.rt-eyebrow{font-size:10px;letter-spacing:.15em;font-weight:800;color:#bf5d1d;display:inline-flex;gap:9px;align-items:center;margin-bottom:24px}.rt-eyebrow-pip{width:7px;height:7px;border-radius:50%;background:var(--rt-teal)}.rt-hero h1{font-size:clamp(38px,4.2vw,62px);line-height:1.1;letter-spacing:-.059em;font-weight:750;color:var(--rt-navy);max-width:700px;margin:0 0 24px}.rt-hero h1 em{font-style:normal;color:#ed6d1a}.rt-lead{font-size:16px;line-height:1.86;max-width:610px;margin-bottom:29px}.rt-actions{display:flex;gap:12px;flex-wrap:wrap}.rt-button{min-height:48px;display:inline-flex;align-items:center;justify-content:center;gap:11px;padding:11px 19px;border-radius:12px;font-size:13px;font-weight:700;line-height:1.3;transition:background .2s,transform .2s,box-shadow .2s,border-color .2s;text-align:center}.rt-button:hover{transform:translateY(-3px)}.rt-button:focus-visible,.rt-mini-links a:focus-visible,.rt-topic a:focus-visible,.rt-text-link:focus-visible{outline:3px solid #168fa7;outline-offset:3px}.rt-button-orange{background:#f17a23;color:#fff!important;box-shadow:0 11px 20px rgba(184,90,15,.13)}.rt-button-orange:hover{background:#dc5c0e;box-shadow:0 14px 26px rgba(184,90,15,.21)}.rt-button-outline{border:1px solid #ccd5da;background:#fff;color:var(--rt-navy)!important}.rt-button-outline:hover{border-color:var(--rt-teal);background:#f6fdfd}.rt-button-icon{border:1px solid rgba(255,255,255,.6);border-radius:7px;width:22px;height:22px;display:grid;place-items:center}.rt-hero-meta{font-size:11px;letter-spacing:.02em;margin:18px 0 0}.rt-hero-meta span{color:var(--rt-orange);padding:0 4px}.rt-book-display{min-height:486px;position:relative;display:flex;justify-content:center;align-items:center;isolation:isolate}.rt-halo{position:absolute;z-index:-1;border-radius:50%}.rt-halo-a{width:435px;height:435px;background:#fbe7d1;right:-70px;top:30px}.rt-halo-b{width:158px;height:158px;background:#d8f1ee;left:-5px;bottom:28px}.rt-book-shadow{height:445px;width:315px;overflow:hidden;box-shadow:19px 23px 34px rgba(18,54,75,.21),3px 4px 10px rgba(20,60,80,.11);transform:rotate(3deg);border:5px solid #fff;border-radius:3px;transition:transform .35s}.rt-book-shadow:hover{transform:rotate(0deg) translateY(-4px)}.rt-book-shadow img{width:100%;height:100%;object-fit:cover}.rt-book-tag{position:absolute;right:-2px;bottom:51px;background:var(--rt-navy);color:#fff;font-size:10px;letter-spacing:.11em;line-height:1.5;padding:12px 19px;border-radius:10px;box-shadow:0 12px 26px #123d5226}.rt-book-tag strong{font-size:18px;letter-spacing:0}
.rt-mini-nav{border-bottom:1px solid var(--rt-line);background:#fff}.rt-mini-links{display:flex;gap:30px;align-items:center;overflow-x:auto;scrollbar-width:thin;white-space:nowrap}.rt-mini-links a{font-size:12px;padding:16px 2px;color:#4f6674;border-bottom:2px solid transparent;transition:color .2s,border-color .2s}.rt-mini-links a:hover{color:#d75e1d;border-color:#e97c26}.rt-block{padding:79px 0;scroll-margin-top:15px}.rt-kicker{color:#d26017!important;letter-spacing:.15em;font-size:11px;font-weight:750;margin:0 0 13px;text-transform:uppercase}.rt-block h2,.rt-contact-strip h2{font-size:clamp(27px,3.0vw,38px);line-height:1.22;letter-spacing:-.046em;color:var(--rt-navy);font-weight:730;margin-bottom:19px}.rt-guide-grid{display:grid;grid-template-columns:minmax(0,1fr) minmax(300px,.86fr);gap:100px;align-items:center}.rt-guide-grid p{font-size:14px;line-height:1.86;max-width:560px}.rt-guide-links{display:flex;gap:29px;align-items:center;flex-wrap:wrap;margin-top:28px}.rt-text-link{font-weight:720;font-size:13px;display:inline-flex;gap:9px;align-items:center;border-bottom:1px solid #f17a23;padding-bottom:6px;color:var(--rt-navy);transition:color .2s}.rt-text-link:hover{color:#ed7126}.rt-text-subtle{border-color:#cfd9df}.rt-microcopy{font-size:11px!important;margin-top:17px!important;line-height:1.65!important;color:#7c8991!important}.rt-guide-topics{background:#f8fbfc;border:1px solid #e3ebee;border-radius:22px;padding:34px 31px}.rt-guide-topics h3{font-size:17px;color:var(--rt-navy);font-weight:700;margin-bottom:22px}.rt-guide-topics ul{padding:0;list-style:none;margin:0 0 20px}.rt-guide-topics li{display:flex;align-items:baseline;gap:14px;font-size:13px;color:#415768;line-height:1.55;padding:12px 0;border-bottom:1px solid #e2e9ec}.rt-guide-topics li span{font-weight:750;font-size:11px;color:#ef751b;flex:0 0 24px}.rt-guide-topics a{font-size:12px;font-weight:700;color:#0d6176}.rt-guide-topics a:hover{color:#d5601a}
.rt-timeline-section{background:#f7f9f9}.rt-section-head{display:flex;align-items:end;justify-content:space-between;gap:60px;margin-bottom:36px}.rt-section-head h2{margin:0}.rt-section-head>p{width:min(400px,44%);font-size:13px;line-height:1.75;margin:0 0 4px}.rt-timeline{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px}.rt-time-card{position:relative;padding:28px 21px 25px;background:#fff;border:1px solid #e4ebed;border-radius:17px;border-top:4px solid #168c9a;transition:border-color .2s,transform .2s,box-shadow .2s}.rt-time-card:nth-child(2){border-top-color:#f17c22}.rt-time-card:nth-child(3){border-top-color:#1384a6}.rt-time-card:nth-child(4){border-top-color:#113c55}.rt-time-card:hover{transform:translateY(-4px);box-shadow:0 16px 27px #0b304315;border-color:#bfcfd6}.rt-year{display:block;font-size:25px;color:#12384f;font-weight:750;letter-spacing:-.04em;margin-bottom:25px}.rt-time-card h3{font-size:16px;color:#152f42;font-weight:720;margin:0 0 10px}.rt-time-card p{font-size:12px;line-height:1.65;margin:0}.rt-footnote{font-size:11px!important;line-height:1.7!important;margin:16px 0 0!important;color:#73818a!important}
.rt-topics-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px}.rt-topic{border:1px solid #dfe9ee;border-radius:17px;padding:30px 26px 28px;min-height:220px;position:relative;background:#fff;transition:transform .2s,border-color .2s,box-shadow .2s}.rt-topic:hover{transform:translateY(-4px);border-color:#8dbfc9;box-shadow:0 15px 30px #12384c11}.rt-topic-no{font-size:10px;letter-spacing:.125em;color:#c96c2d;font-weight:750;display:block;margin-bottom:25px}.rt-topic h3{font-size:18px;color:var(--rt-navy);font-weight:720;margin:0 0 12px}.rt-topic p{font-size:12.5px;line-height:1.75;margin-bottom:0}.rt-content-band{background:#f9f6f2}.rt-articles{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px}.rt-article{position:relative;padding:29px 30px;border:1px solid #eadfd2;background:#fff;border-radius:17px;min-height:225px;transition:transform .2s,box-shadow .2s,border-color .2s;display:flex;flex-direction:column}.rt-article:hover{transform:translateY(-4px);border-color:#eca36e;box-shadow:0 16px 28px #49352512}.rt-article>span{font-size:10px;letter-spacing:.12em;color:#cc6728;font-weight:700;margin-bottom:19px}.rt-article h3{font-size:20px;font-weight:730;letter-spacing:-.035em;max-width:460px;color:var(--rt-navy);margin:0 0 10px}.rt-article p{font-size:12px;line-height:1.7;max-width:470px;margin:0}.rt-article b{color:var(--rt-orange);position:absolute;right:26px;top:27px;font-size:20px;font-weight:500}
.rt-outreach{background:linear-gradient(124deg,#0b3049,#164b60 68%,#1c5c6b);color:#fff;padding:74px 0}.rt-outreach-grid{display:grid;grid-template-columns:1fr minmax(300px,.62fr);gap:120px;align-items:center}.rt-outreach h2{color:#fff;max-width:470px}.rt-outreach p{color:#d9e7ec;font-size:13px;line-height:1.8;max-width:530px}.rt-outreach .rt-button{margin-top:10px}.rt-outreach .rt-kicker-light{color:#ffb17e!important}.rt-outreach-note{font-size:11px!important;margin-top:16px}.rt-outreach-aside{padding:31px 32px;border:1px solid #6a8b99;border-radius:17px;background:#ffffff0b}.rt-outreach-label{color:#83dbdc!important;font-size:10px!important;letter-spacing:.12em;font-weight:800}.rt-outreach-aside h3{font-size:21px;line-height:1.3;color:#fff;font-weight:700;margin-bottom:14px}.rt-outreach-aside p{font-size:12px}.rt-outreach-aside a{color:#fda56b;font-size:13px;font-weight:700}.rt-outreach-aside a:hover{color:#fff}
.rt-contact-strip{background:#f6f8f7;padding:52px 0}.rt-contact-inner{display:flex;align-items:center;justify-content:space-between;gap:40px}.rt-contact-strip h2{font-size:25px;max-width:580px;margin-bottom:8px}.rt-contact-strip p:not(.rt-kicker){font-size:13px;margin:0}.rt-button-navy{background:#0e354d;color:#fff!important;flex:0 0 auto}.rt-button-navy:hover{background:#176179}.rt-floating-wa{position:fixed;right:21px;bottom:22px;z-index:35;display:flex;align-items:center;gap:9px;border-radius:999px;background:#127f67;color:#fff!important;padding:11px 16px;box-shadow:0 9px 28px rgba(3,53,41,.25);font-size:12px;font-weight:700;transition:transform .2s,background .2s}.rt-floating-wa:hover{transform:translateY(-3px);background:#0d6954}.rt-floating-wa svg{height:19px;width:19px}.rt-floating-wa span{white-space:nowrap}body:has(.cookie-banner:not([hidden])) .rt-floating-wa{bottom:145px}
.rt-sources{background:#fff;border-top:1px solid var(--rt-line);padding:34px 0}.rt-sources-layout{display:grid;grid-template-columns:minmax(0,.65fr) minmax(0,1fr);gap:55px;align-items:center}.rt-sources h2{font-size:20px;letter-spacing:-.035em;font-weight:730;color:var(--rt-navy);margin:0 0 7px}.rt-sources p:not(.rt-kicker){font-size:12px;line-height:1.75;margin:0}.rt-sources-links{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:8px}.rt-sources-links a{display:flex;align-items:center;justify-content:space-between;gap:8px;padding:12px 14px;background:#f4f8f9;border:1px solid #e2eaee;border-radius:9px;font-size:12px;font-weight:680;color:#20465e;transition:border-color .2s,background .2s}.rt-sources-links a:hover{border-color:#8ac1c8;background:#e9f5f5}.rt-sources-links span{color:#e7792c}
@media(max-width:840px){.rt-sources-layout{grid-template-columns:1fr;gap:15px}}@media(max-width:640px){.rt-sources-links{grid-template-columns:1fr}}
@media(max-width:1160px){.rt-hero-grid{gap:30px}.rt-wrap{width:min(1080px,calc(100% - 48px))}.rt-guide-grid{gap:50px}.rt-outreach-grid{gap:60px}}
@media(max-width:840px){.rt-hero-grid{grid-template-columns:1fr;min-height:0;padding-top:28px}.rt-hero-copy{padding:12px 0 0}.rt-book-display{min-height:390px}.rt-book-shadow{width:246px;height:347px}.rt-halo-a{right:9%;height:330px;width:330px}.rt-book-tag{right:16%;bottom:18px}.rt-guide-grid,.rt-outreach-grid{grid-template-columns:1fr;gap:37px}.rt-guide-topics{max-width:640px}.rt-timeline{grid-template-columns:repeat(2,minmax(0,1fr))}.rt-topics-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.rt-section-head{gap:22px}}
@media(max-width:640px){.rt-wrap{width:calc(100% - 36px)}.rt-breadcrumb{padding:14px 0}.rt-hero-grid{padding-top:16px;padding-bottom:18px}.rt-hero h1{font-size:clamp(36px,10.4vw,48px)}.rt-lead{font-size:14px;line-height:1.76}.rt-hero-meta{font-size:10px}.rt-actions{flex-direction:column;align-items:stretch}.rt-actions .rt-button{justify-content:center}.rt-book-display{min-height:335px}.rt-book-shadow{width:207px;height:296px}.rt-halo-a{right:3%;height:284px;width:284px}.rt-halo-b{width:113px;height:113px;left:14%}.rt-book-tag{right:4%;font-size:9px}.rt-block{padding:56px 0}.rt-guide-grid{gap:24px}.rt-guide-topics{padding:24px}.rt-section-head{display:block;margin-bottom:22px}.rt-section-head>p{width:auto;margin-top:13px}.rt-timeline,.rt-topics-grid,.rt-articles{grid-template-columns:1fr}.rt-time-card{min-height:0;padding:22px}.rt-year{margin-bottom:13px}.rt-topic{min-height:0;padding:23px}.rt-topic-no{margin-bottom:16px}.rt-contact-inner{display:block}.rt-contact-inner .rt-button{margin-top:21px}.rt-mini-links{gap:20px}.rt-outreach-aside{padding:24px}.rt-floating-wa{bottom:82px;right:14px;padding:12px}.rt-floating-wa span{display:none}body:has(.cookie-banner:not([hidden])) .rt-floating-wa{bottom:178px}}
@media(prefers-reduced-motion:reduce){.rt-page *, .rt-page *::before,.rt-page *::after{scroll-behavior:auto!important;transition:none!important;animation:none!important}}