JSFiddle - React, Tailwind, and code Playground

HTML

<p>normal</p>
<p>normal</p>
<p>normal</p>
<p>normal</p>
<p>normal</p>
<p>normal</p>
<p>normal</p>
<p>normal</p>
<p>normal</p>
<p>normal</p>
<p>normal</p>
<p>Lucifer</p>
<p style="text-indent:55px; margin-top:-16px;">himself</p>
<p>normal</p>
<p>normal</p>
<p>normal</p>
<p>normal</p>
<p>normal</p>

JavaScript

function sameHorizon( obj1, obj2, tolerance ) {

    var tolerance = tolerance || 0;

    var obj1top = obj1.offset().top;
    var obj2top = obj2.offset().top;

    return (Math.abs(obj1top - obj2top) <= tolerance);
    
}

$('p').each(function(i,obj) {
    if ($(obj).css('margin-top').replace('px','') < 0) {
        var p1 = $(obj).prev('p');
        var p2 = $(obj);
        var pTol = 4; // pixel tolerance to be considered aligned
        
        if (sameHorizon(p1, p2, pTol)) {
            // put what you want to do with these objects here
            // I just highlighted them for example
            p1.css('background','#cc0');
            p2.css('background','#c0c');
            
            // but you can manipulate their contents
            console.log(p1.html(), p2.html());
        }
    }
});