Edit in JSFiddle

<div class="file-input">
  <div class="attach-receipt">
    <button type="button" class="js-attach">Attach Receipt</button>
  </div>
  <div class="remove-receipt is-hidden">
    <button type="button" class="js-remove">Remove</button> Name of the Attached File
  </div>
</div>

.is-hidden {
    display: none !important;
}

.file-input {
    background: #efefef;
    border: 1px solid #ccc;
    font-size: 0.7rem;
    font-family: sans-serif;
    padding: 0.5rem;
    width: 75%;
}

$("button").on("click", function() {
    $(".file-input > div").toggleClass("is-hidden");
});