JSFiddle - React, Tailwind, and code Playground

HTML

<select class="soma1">
    <option>item1</option>
    <option>item2</option>
    <option>item3</option>
    <option>item4</option>
</select>

<select class="soma2">
    <option disabled selected>Select</option>
    <option>item1</option>
    <option>item2</option>
    <option>item3</option>
    <option>item4</option>
</select>

JavaScript

$(document).ready(function(){

    var default_values = $('.soma2').children();

    $('.soma1').change(function () {
        var cm = $('.soma1').val();
        $('.soma2').html(default_values);
        $('.soma2').children().each(function(index, element) {
            // loop each children and compare
            if($(element).text() == cm) {
                $(this).remove();
            }
        });
        $('.soma2').prop('selectedIndex', 0); // reset selected value
    });

});