JSFiddle - React, Tailwind, and code Playground

HTML

<div class="ac-container">
    <input type="checkbox" class="checkTax" />
    <article class="prorate">Article</article>
    <div class="prorateTax">
        Tax
    </div>
</div>

CSS

.ac-container input:checked ~ article.prorate {
    height: 150px;
    border: 1px solid red;
}
.prorateTax {
    display: none;
    background: #CEF6CE;
}

JavaScript

$('.checkTax').change(function () {
    if ($(this).prop('checked')) {
        $('.prorateTax').fadeIn();
        $('.ac-container input:checked ~ article.prorate').css("height", "+=47px");
    } else {
        $('.prorateTax').fadeOut();
        $('.ac-container input:not(:checked) ~ article.prorate').css("height", "-=47px");
    }
});