diff --git a/CHANGELOG.md b/CHANGELOG.md
index a5c7a80effcf..75a770ec8eb4 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -17,6 +17,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 - Ensure dashes are allowed in variant modifiers ([#13303](https://github.com/tailwindlabs/tailwindcss/pull/13303))
 - Fix crash showing completions in Intellisense when using a custom separator ([#13306](https://github.com/tailwindlabs/tailwindcss/pull/13306))
 - Transpile `import.meta.url` in config files ([#13322](https://github.com/tailwindlabs/tailwindcss/pull/13322))
+- Reset letter spacing for form elements ([#13150](https://github.com/tailwindlabs/tailwindcss/pull/13150))
 
 ## [3.4.1] - 2024-01-05
 
diff --git a/src/css/preflight.css b/src/css/preflight.css
index 7552e50354d9..7a0d82d46e04 100644
--- a/src/css/preflight.css
+++ b/src/css/preflight.css
@@ -175,6 +175,7 @@ textarea {
   font-size: 100%; /* 1 */
   font-weight: inherit; /* 1 */
   line-height: inherit; /* 1 */
+  letter-spacing: inherit; /* 1 */
   color: inherit; /* 1 */
   margin: 0; /* 2 */
   padding: 0; /* 3 */
diff --git a/tests/source-maps.test.js b/tests/source-maps.test.js
index 1f2e258d867b..2b43137b8cc3 100644
--- a/tests/source-maps.test.js
+++ b/tests/source-maps.test.js
@@ -184,229 +184,230 @@ test('preflight + base have source maps', async () => {
     '2:4-18 -> 177:2-25',
     '2:4-18 -> 178:2-30',
     '2:4-18 -> 179:2-30',
-    '2:4-18 -> 180:2-24',
-    '2:4-18 -> 181:2-19',
-    '2:4-18 -> 182:2-20',
-    '2:18 -> 183:0',
-    '2:4 -> 185:0',
-    '2:18 -> 187:1',
-    '2:4 -> 189:0',
-    '2:4-18 -> 191:2-22',
-    '2:18 -> 192:0',
-    '2:4 -> 194:0',
-    '2:18 -> 197:1',
-    '2:4 -> 199:0',
-    '2:4-18 -> 203:2-36',
-    '2:4-18 -> 204:2-39',
-    '2:4-18 -> 205:2-32',
-    '2:18 -> 206:0',
-    '2:4 -> 208:0',
-    '2:18 -> 210:1',
-    '2:4 -> 212:0',
-    '2:4-18 -> 213:2-15',
-    '2:18 -> 214:0',
-    '2:4 -> 216:0',
-    '2:18 -> 218:1',
-    '2:4 -> 220:0',
-    '2:4-18 -> 221:2-18',
-    '2:18 -> 222:0',
-    '2:4 -> 224:0',
-    '2:18 -> 226:1',
-    '2:4 -> 228:0',
-    '2:4-18 -> 229:2-26',
-    '2:18 -> 230:0',
-    '2:4 -> 232:0',
-    '2:18 -> 234:1',
-    '2:4 -> 236:0',
-    '2:4-18 -> 238:2-14',
-    '2:18 -> 239:0',
-    '2:4 -> 241:0',
-    '2:18 -> 244:1',
-    '2:4 -> 246:0',
-    '2:4-18 -> 247:2-39',
-    '2:4-18 -> 248:2-30',
-    '2:18 -> 249:0',
-    '2:4 -> 251:0',
-    '2:18 -> 253:1',
-    '2:4 -> 255:0',
-    '2:4-18 -> 256:2-26',
-    '2:18 -> 257:0',
-    '2:4 -> 259:0',
-    '2:18 -> 262:1',
-    '2:4 -> 264:0',
-    '2:4-18 -> 265:2-36',
-    '2:4-18 -> 266:2-23',
-    '2:18 -> 267:0',
-    '2:4 -> 269:0',
-    '2:18 -> 271:1',
-    '2:4 -> 273:0',
-    '2:4-18 -> 274:2-20',
-    '2:18 -> 275:0',
-    '2:4 -> 277:0',
-    '2:18 -> 279:1',
-    '2:4 -> 281:0',
-    '2:4-18 -> 294:2-11',
-    '2:18 -> 295:0',
-    '2:4 -> 297:0',
-    '2:4-18 -> 298:2-11',
-    '2:4-18 -> 299:2-12',
-    '2:18 -> 300:0',
-    '2:4 -> 302:0',
-    '2:4-18 -> 303:2-12',
-    '2:18 -> 304:0',
-    '2:4 -> 306:0',
-    '2:4-18 -> 309:2-18',
-    '2:4-18 -> 310:2-11',
-    '2:4-18 -> 311:2-12',
-    '2:18 -> 312:0',
-    '2:4 -> 314:0',
-    '2:18 -> 316:1',
-    '2:4 -> 317:0',
-    '2:4-18 -> 318:2-12',
-    '2:18 -> 319:0',
-    '2:4 -> 321:0',
-    '2:18 -> 323:1',
-    '2:4 -> 325:0',
-    '2:4-18 -> 326:2-18',
-    '2:18 -> 327:0',
-    '2:4 -> 329:0',
-    '2:18 -> 332:1',
-    '2:4 -> 334:0',
-    '2:4-18 -> 336:2-20',
-    '2:4-18 -> 337:2-24',
-    '2:18 -> 338:0',
-    '2:4 -> 340:0',
-    '2:18 -> 342:1',
-    '2:4 -> 344:0',
-    '2:4-18 -> 346:2-17',
-    '2:18 -> 347:0',
-    '2:4 -> 349:0',
-    '2:18 -> 351:1',
-    '2:4 -> 352:0',
-    '2:4-18 -> 353:2-17',
-    '2:18 -> 354:0',
-    '2:4 -> 356:0',
-    '2:18 -> 360:1',
-    '2:4 -> 362:0',
-    '2:4-18 -> 370:2-24',
-    '2:4-18 -> 371:2-32',
-    '2:18 -> 372:0',
-    '2:4 -> 374:0',
-    '2:18 -> 376:1',
-    '2:4 -> 378:0',
-    '2:4-18 -> 380:2-17',
-    '2:4-18 -> 381:2-14',
-    '2:18 -> 382:0',
-    '2:4-18 -> 384:0-72',
-    '2:4 -> 385:0',
-    '2:4-18 -> 386:2-15',
-    '2:18 -> 387:0',
-    '2:4 -> 389:0',
-    '2:4-18 -> 390:2-26',
+    '2:4-18 -> 180:2-33',
+    '2:4-18 -> 181:2-24',
+    '2:4-18 -> 182:2-19',
+    '2:4-18 -> 183:2-20',
+    '2:18 -> 184:0',
+    '2:4 -> 186:0',
+    '2:18 -> 188:1',
+    '2:4 -> 190:0',
+    '2:4-18 -> 192:2-22',
+    '2:18 -> 193:0',
+    '2:4 -> 195:0',
+    '2:18 -> 198:1',
+    '2:4 -> 200:0',
+    '2:4-18 -> 204:2-36',
+    '2:4-18 -> 205:2-39',
+    '2:4-18 -> 206:2-32',
+    '2:18 -> 207:0',
+    '2:4 -> 209:0',
+    '2:18 -> 211:1',
+    '2:4 -> 213:0',
+    '2:4-18 -> 214:2-15',
+    '2:18 -> 215:0',
+    '2:4 -> 217:0',
+    '2:18 -> 219:1',
+    '2:4 -> 221:0',
+    '2:4-18 -> 222:2-18',
+    '2:18 -> 223:0',
+    '2:4 -> 225:0',
+    '2:18 -> 227:1',
+    '2:4 -> 229:0',
+    '2:4-18 -> 230:2-26',
+    '2:18 -> 231:0',
+    '2:4 -> 233:0',
+    '2:18 -> 235:1',
+    '2:4 -> 237:0',
+    '2:4-18 -> 239:2-14',
+    '2:18 -> 240:0',
+    '2:4 -> 242:0',
+    '2:18 -> 245:1',
+    '2:4 -> 247:0',
+    '2:4-18 -> 248:2-39',
+    '2:4-18 -> 249:2-30',
+    '2:18 -> 250:0',
+    '2:4 -> 252:0',
+    '2:18 -> 254:1',
+    '2:4 -> 256:0',
+    '2:4-18 -> 257:2-26',
+    '2:18 -> 258:0',
+    '2:4 -> 260:0',
+    '2:18 -> 263:1',
+    '2:4 -> 265:0',
+    '2:4-18 -> 266:2-36',
+    '2:4-18 -> 267:2-23',
+    '2:18 -> 268:0',
+    '2:4 -> 270:0',
+    '2:18 -> 272:1',
+    '2:4 -> 274:0',
+    '2:4-18 -> 275:2-20',
+    '2:18 -> 276:0',
+    '2:4 -> 278:0',
+    '2:18 -> 280:1',
+    '2:4 -> 282:0',
+    '2:4-18 -> 295:2-11',
+    '2:18 -> 296:0',
+    '2:4 -> 298:0',
+    '2:4-18 -> 299:2-11',
+    '2:4-18 -> 300:2-12',
+    '2:18 -> 301:0',
+    '2:4 -> 303:0',
+    '2:4-18 -> 304:2-12',
+    '2:18 -> 305:0',
+    '2:4 -> 307:0',
+    '2:4-18 -> 310:2-18',
+    '2:4-18 -> 311:2-11',
+    '2:4-18 -> 312:2-12',
+    '2:18 -> 313:0',
+    '2:4 -> 315:0',
+    '2:18 -> 317:1',
+    '2:4 -> 318:0',
+    '2:4-18 -> 319:2-12',
+    '2:18 -> 320:0',
+    '2:4 -> 322:0',
+    '2:18 -> 324:1',
+    '2:4 -> 326:0',
+    '2:4-18 -> 327:2-18',
+    '2:18 -> 328:0',
+    '2:4 -> 330:0',
+    '2:18 -> 333:1',
+    '2:4 -> 335:0',
+    '2:4-18 -> 337:2-20',
+    '2:4-18 -> 338:2-24',
+    '2:18 -> 339:0',
+    '2:4 -> 341:0',
+    '2:18 -> 343:1',
+    '2:4 -> 345:0',
+    '2:4-18 -> 347:2-17',
+    '2:18 -> 348:0',
+    '2:4 -> 350:0',
+    '2:18 -> 352:1',
+    '2:4 -> 353:0',
+    '2:4-18 -> 354:2-17',
+    '2:18 -> 355:0',
+    '2:4 -> 357:0',
+    '2:18 -> 361:1',
+    '2:4 -> 363:0',
+    '2:4-18 -> 371:2-24',
+    '2:4-18 -> 372:2-32',
+    '2:18 -> 373:0',
+    '2:4 -> 375:0',
+    '2:18 -> 377:1',
+    '2:4 -> 379:0',
+    '2:4-18 -> 381:2-17',
+    '2:4-18 -> 382:2-14',
+    '2:18 -> 383:0',
+    '2:4-18 -> 385:0-72',
+    '2:4 -> 386:0',
+    '2:4-18 -> 387:2-15',
+    '2:18 -> 388:0',
+    '2:4 -> 390:0',
     '2:4-18 -> 391:2-26',
-    '2:4-18 -> 392:2-21',
+    '2:4-18 -> 392:2-26',
     '2:4-18 -> 393:2-21',
-    '2:4-18 -> 394:2-16',
+    '2:4-18 -> 394:2-21',
     '2:4-18 -> 395:2-16',
     '2:4-18 -> 396:2-16',
-    '2:4-18 -> 397:2-17',
+    '2:4-18 -> 397:2-16',
     '2:4-18 -> 398:2-17',
-    '2:4-18 -> 399:2-15',
+    '2:4-18 -> 399:2-17',
     '2:4-18 -> 400:2-15',
-    '2:4-18 -> 401:2-20',
-    '2:4-18 -> 402:2-40',
-    '2:4-18 -> 403:2-32',
-    '2:4-18 -> 404:2-31',
-    '2:4-18 -> 405:2-30',
-    '2:4-18 -> 406:2-17',
-    '2:4-18 -> 407:2-22',
-    '2:4-18 -> 408:2-24',
-    '2:4-18 -> 409:2-25',
-    '2:4-18 -> 410:2-26',
-    '2:4-18 -> 411:2-20',
-    '2:4-18 -> 412:2-29',
-    '2:4-18 -> 413:2-30',
-    '2:4-18 -> 414:2-40',
-    '2:4-18 -> 415:2-36',
-    '2:4-18 -> 416:2-29',
-    '2:4-18 -> 417:2-24',
-    '2:4-18 -> 418:2-32',
-    '2:4-18 -> 419:2-14',
-    '2:4-18 -> 420:2-20',
-    '2:4-18 -> 421:2-18',
-    '2:4-18 -> 422:2-19',
-    '2:4-18 -> 423:2-20',
-    '2:4-18 -> 424:2-16',
-    '2:4-18 -> 425:2-18',
-    '2:4-18 -> 426:2-15',
-    '2:4-18 -> 427:2-21',
-    '2:4-18 -> 428:2-23',
-    '2:4-18 -> 429:2-29',
-    '2:4-18 -> 430:2-27',
-    '2:4-18 -> 431:2-28',
-    '2:4-18 -> 432:2-29',
-    '2:4-18 -> 433:2-25',
-    '2:4-18 -> 434:2-26',
-    '2:4-18 -> 435:2-27',
-    '2:4-18 -> 436:2-24',
-    '2:4-18 -> 437:2-22',
-    '2:4-18 -> 438:2-24',
-    '2:4-18 -> 439:2-23',
-    '2:4 -> 440:2',
-    '2:18 -> 441:0',
-    '2:4 -> 443:0',
-    '2:4-18 -> 444:2-26',
+    '2:4-18 -> 401:2-15',
+    '2:4-18 -> 402:2-20',
+    '2:4-18 -> 403:2-40',
+    '2:4-18 -> 404:2-32',
+    '2:4-18 -> 405:2-31',
+    '2:4-18 -> 406:2-30',
+    '2:4-18 -> 407:2-17',
+    '2:4-18 -> 408:2-22',
+    '2:4-18 -> 409:2-24',
+    '2:4-18 -> 410:2-25',
+    '2:4-18 -> 411:2-26',
+    '2:4-18 -> 412:2-20',
+    '2:4-18 -> 413:2-29',
+    '2:4-18 -> 414:2-30',
+    '2:4-18 -> 415:2-40',
+    '2:4-18 -> 416:2-36',
+    '2:4-18 -> 417:2-29',
+    '2:4-18 -> 418:2-24',
+    '2:4-18 -> 419:2-32',
+    '2:4-18 -> 420:2-14',
+    '2:4-18 -> 421:2-20',
+    '2:4-18 -> 422:2-18',
+    '2:4-18 -> 423:2-19',
+    '2:4-18 -> 424:2-20',
+    '2:4-18 -> 425:2-16',
+    '2:4-18 -> 426:2-18',
+    '2:4-18 -> 427:2-15',
+    '2:4-18 -> 428:2-21',
+    '2:4-18 -> 429:2-23',
+    '2:4-18 -> 430:2-29',
+    '2:4-18 -> 431:2-27',
+    '2:4-18 -> 432:2-28',
+    '2:4-18 -> 433:2-29',
+    '2:4-18 -> 434:2-25',
+    '2:4-18 -> 435:2-26',
+    '2:4-18 -> 436:2-27',
+    '2:4-18 -> 437:2-24',
+    '2:4-18 -> 438:2-22',
+    '2:4-18 -> 439:2-24',
+    '2:4-18 -> 440:2-23',
+    '2:4 -> 441:2',
+    '2:18 -> 442:0',
+    '2:4 -> 444:0',
     '2:4-18 -> 445:2-26',
-    '2:4-18 -> 446:2-21',
+    '2:4-18 -> 446:2-26',
     '2:4-18 -> 447:2-21',
-    '2:4-18 -> 448:2-16',
+    '2:4-18 -> 448:2-21',
     '2:4-18 -> 449:2-16',
     '2:4-18 -> 450:2-16',
-    '2:4-18 -> 451:2-17',
+    '2:4-18 -> 451:2-16',
     '2:4-18 -> 452:2-17',
-    '2:4-18 -> 453:2-15',
+    '2:4-18 -> 453:2-17',
     '2:4-18 -> 454:2-15',
-    '2:4-18 -> 455:2-20',
-    '2:4-18 -> 456:2-40',
-    '2:4-18 -> 457:2-32',
-    '2:4-18 -> 458:2-31',
-    '2:4-18 -> 459:2-30',
-    '2:4-18 -> 460:2-17',
-    '2:4-18 -> 461:2-22',
-    '2:4-18 -> 462:2-24',
-    '2:4-18 -> 463:2-25',
-    '2:4-18 -> 464:2-26',
-    '2:4-18 -> 465:2-20',
-    '2:4-18 -> 466:2-29',
-    '2:4-18 -> 467:2-30',
-    '2:4-18 -> 468:2-40',
-    '2:4-18 -> 469:2-36',
-    '2:4-18 -> 470:2-29',
-    '2:4-18 -> 471:2-24',
-    '2:4-18 -> 472:2-32',
-    '2:4-18 -> 473:2-14',
-    '2:4-18 -> 474:2-20',
-    '2:4-18 -> 475:2-18',
-    '2:4-18 -> 476:2-19',
-    '2:4-18 -> 477:2-20',
-    '2:4-18 -> 478:2-16',
-    '2:4-18 -> 479:2-18',
-    '2:4-18 -> 480:2-15',
-    '2:4-18 -> 481:2-21',
-    '2:4-18 -> 482:2-23',
-    '2:4-18 -> 483:2-29',
-    '2:4-18 -> 484:2-27',
-    '2:4-18 -> 485:2-28',
-    '2:4-18 -> 486:2-29',
-    '2:4-18 -> 487:2-25',
-    '2:4-18 -> 488:2-26',
-    '2:4-18 -> 489:2-27',
-    '2:4-18 -> 490:2-24',
-    '2:4-18 -> 491:2-22',
-    '2:4-18 -> 492:2-24',
-    '2:4-18 -> 493:2-23',
-    '2:4 -> 494:2',
-    '2:18 -> 495:0',
+    '2:4-18 -> 455:2-15',
+    '2:4-18 -> 456:2-20',
+    '2:4-18 -> 457:2-40',
+    '2:4-18 -> 458:2-32',
+    '2:4-18 -> 459:2-31',
+    '2:4-18 -> 460:2-30',
+    '2:4-18 -> 461:2-17',
+    '2:4-18 -> 462:2-22',
+    '2:4-18 -> 463:2-24',
+    '2:4-18 -> 464:2-25',
+    '2:4-18 -> 465:2-26',
+    '2:4-18 -> 466:2-20',
+    '2:4-18 -> 467:2-29',
+    '2:4-18 -> 468:2-30',
+    '2:4-18 -> 469:2-40',
+    '2:4-18 -> 470:2-36',
+    '2:4-18 -> 471:2-29',
+    '2:4-18 -> 472:2-24',
+    '2:4-18 -> 473:2-32',
+    '2:4-18 -> 474:2-14',
+    '2:4-18 -> 475:2-20',
+    '2:4-18 -> 476:2-18',
+    '2:4-18 -> 477:2-19',
+    '2:4-18 -> 478:2-20',
+    '2:4-18 -> 479:2-16',
+    '2:4-18 -> 480:2-18',
+    '2:4-18 -> 481:2-15',
+    '2:4-18 -> 482:2-21',
+    '2:4-18 -> 483:2-23',
+    '2:4-18 -> 484:2-29',
+    '2:4-18 -> 485:2-27',
+    '2:4-18 -> 486:2-28',
+    '2:4-18 -> 487:2-29',
+    '2:4-18 -> 488:2-25',
+    '2:4-18 -> 489:2-26',
+    '2:4-18 -> 490:2-27',
+    '2:4-18 -> 491:2-24',
+    '2:4-18 -> 492:2-22',
+    '2:4-18 -> 493:2-24',
+    '2:4-18 -> 494:2-23',
+    '2:4 -> 495:2',
+    '2:18 -> 496:0',
   ])
 })