tailwindcss/packages/tsconfig.base.json

{
  "compilerOptions": {
    "lib": ["ESNext", "DOM"],
    "target": "ESNext",
    "module": "ESNext",
    "moduleDetection": "force",
    "allowJs": true,

    "moduleResolution": "Bundler",
    "allowImportingTsExtensions": true,
    "verbatimModuleSyntax": true,
    "isolatedModules": true,
    "preserveConstEnums": true,
    "noEmit": true,

    "skipLibCheck": true,
    "strict": true,
    "noFallthroughCasesInSwitch": true,
    "forceConsistentCasingInFileNames": true
  },
  "include": ["**/*.ts"],
  "exclude": ["node_modules"]
}