Internet Explorer does not play well with "empty" elements. By making the background: none
and having no content, IE treats the top textarea
as if it was not there.
To get around this, you can use a transparent png for the background instead:
background: url(/images/transparent.png) repeat scroll 0 0 transparent;
JSFiddle: http://jsfiddle.net/j8Gkd/
Edit
As suggested by @Ryan, you can use data URI to add a transaparent gif to the background, meaning you do not need to create an actual transparent png:
background: transparent 0 0 repeat scroll url("data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBR??AA7");
Another solution, as suggested in this answer, is to add a coloured background with full opacity:
background:white; filter:alpha(opacity=1);
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