JSFiddle - React, Tailwind, and code Playground
HTML
<div id="content">
Lorem ipsum
<div>
dolor <a href="/">sit</a>
</div>
<hr>
<b>amet</b> adispisicing
elit
</div>JavaScript
const elm = document.getElementById('content')
var text = elm.innerText
text = '<p>' + text.replace(/\n+/g,'</p>\n<p>') + '</p>'
alert(text)