diff --git a/lib/internal/test_runner/coverage.js b/lib/internal/test_runner/coverage.js
index b9d44c70df8b12..5da1d7e04b3146 100644
--- a/lib/internal/test_runner/coverage.js
+++ b/lib/internal/test_runner/coverage.js
@@ -1,7 +1,6 @@
 'use strict';
 const {
   ArrayFrom,
-  ArrayPrototypeForEach,
   ArrayPrototypeMap,
   ArrayPrototypePush,
   JSONParse,
@@ -58,21 +57,12 @@ class CoverageLine {
 }
 
 class TestCoverage {
-  constructor(
-    coverageDirectory,
-    originalCoverageDirectory,
-    workingDirectory,
-    excludeGlobs,
-    includeGlobs,
-    sourceMaps,
-    thresholds,
-  ) {
+  constructor(coverageDirectory, originalCoverageDirectory, workingDirectory, excludeGlobs, includeGlobs, thresholds) {
     this.coverageDirectory = coverageDirectory;
     this.originalCoverageDirectory = originalCoverageDirectory;
     this.workingDirectory = workingDirectory;
     this.excludeGlobs = excludeGlobs;
     this.includeGlobs = includeGlobs;
-    this.sourceMaps = sourceMaps;
     this.thresholds = thresholds;
   }
 
@@ -376,13 +366,7 @@ class TestCoverage {
           this.getLines(data.sources[j], data.sourcesContent[j]);
         }
       }
-
       const sourceMap = new SourceMap(data, { __proto__: null, lineLengths });
-      const linesToCover = new SafeSet();
-
-      for (let i = 0; i < sourceMap[kMappings].length; i++) {
-        linesToCover.add(sourceMap[kMappings][i][3] + 1);
-      }
 
       for (let j = 0; j < functions.length; ++j) {
         const { ranges, functionName, isBlockCoverage } = functions[j];
@@ -431,15 +415,6 @@ class TestCoverage {
           // No mappable ranges. Skip the function.
           continue;
         }
-
-        if (this.sourceMaps) {
-          ArrayPrototypeForEach(this.getLines(newUrl), (mappedLine) => {
-            if (!linesToCover.has(mappedLine.line)) {
-              mappedLine.ignore = true;
-            }
-          });
-        }
-
         const newScript = newResult.get(newUrl) ?? { __proto__: null, url: newUrl, functions: [] };
         ArrayPrototypePush(newScript.functions, { __proto__: null, functionName, ranges: newRanges, isBlockCoverage });
         newResult.set(newUrl, newScript);
@@ -539,7 +514,6 @@ function setupCoverage(options) {
     options.cwd,
     options.coverageExcludeGlobs,
     options.coverageIncludeGlobs,
-    options.sourceMaps,
     {
       __proto__: null,
       line: options.lineCoverage,
diff --git a/test/parallel/test-runner-coverage-source-map.js b/test/parallel/test-runner-coverage-source-map.js
index 9dc2a85f2e523f..0ded33713c784a 100644
--- a/test/parallel/test-runner-coverage-source-map.js
+++ b/test/parallel/test-runner-coverage-source-map.js
@@ -45,31 +45,6 @@ describe('Coverage with source maps', async () => {
     t.assert.strictEqual(spawned.code, 1);
   });
 
-  it('accounts only mapped lines when --enable-source-maps is provided', async (t) => {
-    const report = generateReport([
-      '# --------------------------------------------------------------',
-      '# file          | line % | branch % | funcs % | uncovered lines',
-      '# --------------------------------------------------------------',
-      '# a.test.ts     | 100.00 |   100.00 |  100.00 | ', // part of a bundle
-      '# b.test.ts     |  88.89 |   100.00 |  100.00 | 1', // part of a bundle
-      '# index.test.js |  71.43 |    66.67 |  100.00 | 6-7', // no source map
-      '# stdin.test.ts | 100.00 |   100.00 |  100.00 | ', // Source map without original file
-      '# --------------------------------------------------------------',
-      '# all files     |  91.67 |    87.50 |  100.00 | ',
-      '# --------------------------------------------------------------',
-    ]);
-
-    const spawned = await common.spawnPromisified(process.execPath, [
-      '--test', '--experimental-test-coverage', '--enable-source-maps', '--test-reporter', 'tap',
-    ], {
-      cwd: fixtures.path('test-runner', 'coverage')
-    });
-
-    t.assert.strictEqual(spawned.stderr, '');
-    t.assert.ok(spawned.stdout.includes(report));
-    t.assert.strictEqual(spawned.code, 1);
-  });
-
   await it('properly accounts for line endings in source maps', async (t) => {
     const report = generateReport([
       '# ------------------------------------------------------------------',
@@ -114,7 +89,6 @@ describe('Coverage with source maps', async () => {
       const spawned = await common.spawnPromisified(process.execPath, [...flags, file]);
 
       const error = `The source map for '${pathToFileURL(file)}' does not exist or is corrupt`;
-
       t.assert.strictEqual(spawned.stderr, '');
       t.assert.ok(spawned.stdout.includes(error));
       t.assert.strictEqual(spawned.code, 1);