JSFiddle - React, Tailwind, and code Playground

HTML

<div id="foo"></div>
<div id="result"></div>

CSS

* {
    box-sizing: border-box;
    -moz-box-sizing: border-box;
    -ms-box-sizing: border-box;
    -webkit-box-sizing: border-box;
}

body {
    height: 100em;
}

#foo {
    position: absolute;
    top: 100px;
    width: 100px;
    height: 100px;
    border: 1px solid red;
}

JavaScript

var foo = $('#foo'), oldOffset = foo.offset().top;
window.scrollTo(0, 100);
foo.css('top', foo.offset().top);
$('#result').append(foo.offset().top === oldOffset ? 'OK' : 'Fail');
window.scrollTo(0, 0);