JSFiddle - React, Tailwind, and code Playground
HTML
<div class="a">
<div>
<ul class="b">
<li class="c">
<input id="123" type="checkbox" checked></input>
<label for="123">test</label>
</li>
<li class="c">
<input id="456" type="checkbox"></input>
<label for="456">test</label>
</li>
</ul>
</div>
</div>
CSS
.a {
text-decoration: line-through;
}
.a .b .c input[type="checkbox"]:not(:checked) + label {
position: absolute;
}