diff --git a/packages/transformers/js/core/src/global_replacer.rs b/packages/transformers/js/core/src/global_replacer.rs
index 3237b0f7e0d..d91aca37af9 100644
--- a/packages/transformers/js/core/src/global_replacer.rs
+++ b/packages/transformers/js/core/src/global_replacer.rs
@@ -18,7 +18,6 @@ pub struct GlobalReplacer<'a> {
   pub project_root: &'a Path,
   pub filename: &'a Path,
   pub decls: &'a mut HashSet<(JsWord, SyntaxContext)>,
-  pub global_mark: swc_common::Mark,
   pub scope_hoist: bool,
 }
 
@@ -150,15 +149,8 @@ impl<'a> Fold for GlobalReplacer<'a> {
   }
 }
 
-fn create_decl_stmt(
-  name: swc_atoms::JsWord,
-  global_mark: swc_common::Mark,
-  init: ast::Expr,
-) -> (ast::Stmt, SyntaxContext) {
-  let span = DUMMY_SP
-    // TODO this shouldn't actually be marked global because it's generated
-    .apply_mark(global_mark)
-    .apply_mark(Mark::fresh(Mark::root()));
+fn create_decl_stmt(name: swc_atoms::JsWord, init: ast::Expr) -> (ast::Stmt, SyntaxContext) {
+  let span = DUMMY_SP.apply_mark(Mark::fresh(Mark::root()));
 
   (
     ast::Stmt::Decl(ast::Decl::Var(ast::VarDecl {
@@ -185,7 +177,7 @@ impl GlobalReplacer<'_> {
       id.span.ctxt = *ctxt;
       false
     } else {
-      let (decl, ctxt) = create_decl_stmt(id.sym.clone(), self.global_mark, expr(self));
+      let (decl, ctxt) = create_decl_stmt(id.sym.clone(), expr(self));
 
       id.span.ctxt = ctxt;
 
diff --git a/packages/transformers/js/core/src/hoist.rs b/packages/transformers/js/core/src/hoist.rs
index 6f9b4a1b604..1a9f9783f6a 100644
--- a/packages/transformers/js/core/src/hoist.rs
+++ b/packages/transformers/js/core/src/hoist.rs
@@ -785,10 +785,6 @@ impl<'a> Fold for Hoist<'a> {
       return Ident::new("$parcel$global".into(), node.span);
     }
 
-    // TODO
-    // neither ctxt == DUMMY_SP.apply_mark(global_mark)
-    // nor     span.has_mark(self.collect.global_mark)
-    // are correct.
     if node.span.has_mark(self.collect.global_mark)
       && self.collect.decls.contains(&id!(node))
       && !self.collect.should_wrap
@@ -1078,7 +1074,6 @@ pub struct Collect {
   pub decls: HashSet<IdentId>,
   pub ignore_mark: Mark,
   pub global_mark: Mark,
-  pub global_ctxt: SyntaxContext,
   pub static_cjs_exports: bool,
   pub has_cjs_exports: bool,
   pub is_esm: bool,
@@ -1145,7 +1140,6 @@ impl Collect {
       decls,
       ignore_mark,
       global_mark,
-      global_ctxt: SyntaxContext::empty().apply_mark(global_mark),
       static_cjs_exports: true,
       has_cjs_exports: false,
       is_esm: false,
@@ -1554,11 +1548,7 @@ impl Visit for Collect {
         .or_insert_with(|| node.id.sym.clone());
     }
 
-    // TODO
-    // neither ctxt == DUMMY_SP.apply_mark(global_mark)
-    // nor     span.has_mark(self.collect.global_mark)
-    // are correct.
-    if self.in_assign && node.id.span.ctxt() == self.global_ctxt {
+    if self.in_assign && node.id.span.has_mark(self.global_mark) {
       self
         .non_const_bindings
         .entry(id!(node.id))
@@ -1583,11 +1573,7 @@ impl Visit for Collect {
         .or_insert_with(|| node.key.sym.clone());
     }
 
-    // TODO
-    // neither ctxt == DUMMY_SP.apply_mark(global_mark)
-    // nor     span.has_mark(self.collect.global_mark)
-    // are correct.
-    if self.in_assign && node.key.span.ctxt() == self.global_ctxt {
+    if self.in_assign && node.key.span.has_mark(self.global_mark) {
       self
         .non_const_bindings
         .entry(id!(node.key))
diff --git a/packages/transformers/js/core/src/lib.rs b/packages/transformers/js/core/src/lib.rs
index 106154aa1f6..fd03b1c6603 100644
--- a/packages/transformers/js/core/src/lib.rs
+++ b/packages/transformers/js/core/src/lib.rs
@@ -345,7 +345,6 @@ pub fn transform(config: Config) -> Result<TransformResult, std::io::Error> {
                       project_root: Path::new(&config.project_root),
                       filename: Path::new(&config.filename),
                       decls: &mut decls,
-                      global_mark,
                       scope_hoist: config.scope_hoist
                     },
                     config.insert_node_globals && config.source_type != SourceType::Script
@@ -370,6 +369,9 @@ pub fn transform(config: Config) -> Result<TransformResult, std::io::Error> {
                 module.fold_with(&mut passes)
               };
 
+              // regnerate decls after preset-env ran
+              let mut decls = collect_decls(&module);
+
               let mut has_node_replacements = false;
               let module = module.fold_with(
                 // Replace __dirname and __filename with placeholders in Node env
@@ -381,7 +383,6 @@ pub fn transform(config: Config) -> Result<TransformResult, std::io::Error> {
                     project_root: Path::new(&config.project_root),
                     filename: Path::new(&config.filename),
                     decls: &mut decls,
-                    global_mark,
                     scope_hoist: config.scope_hoist,
                     has_node_replacements: &mut has_node_replacements,
                   },
@@ -412,6 +413,19 @@ pub fn transform(config: Config) -> Result<TransformResult, std::io::Error> {
                 return Ok(result);
               }
 
+              // Flush (JsWord, SyntaxContexts) into unique names and reresolve to
+              // set global_mark for all nodes, even generated ones.
+              // (This changes the syntax context ids and therefore invalidates decls)
+              let (decls, module) = if config.scope_hoist {
+                let module = module.fold_with(&mut chain!(
+                  hygiene(),
+                  resolver(unresolved_mark, global_mark, false)
+                ));
+                (collect_decls(&module), module)
+              } else {
+                (decls, module)
+              };
+
               let mut collect = Collect::new(
                 source_map.clone(),
                 decls,
diff --git a/packages/transformers/js/core/src/node_replacer.rs b/packages/transformers/js/core/src/node_replacer.rs
index 7a7db70d634..ac439e5eb85 100644
--- a/packages/transformers/js/core/src/node_replacer.rs
+++ b/packages/transformers/js/core/src/node_replacer.rs
@@ -18,7 +18,6 @@ pub struct NodeReplacer<'a> {
   pub project_root: &'a Path,
   pub filename: &'a Path,
   pub decls: &'a mut HashSet<(JsWord, SyntaxContext)>,
-  pub global_mark: swc_common::Mark,
   pub scope_hoist: bool,
   pub has_node_replacements: &'a mut bool,
 }
@@ -184,15 +183,8 @@ impl<'a> Fold for NodeReplacer<'a> {
   }
 }
 
-fn create_decl_stmt(
-  name: swc_atoms::JsWord,
-  global_mark: swc_common::Mark,
-  init: ast::Expr,
-) -> (ast::Stmt, SyntaxContext) {
-  let span = DUMMY_SP
-    // TODO this shouldn't actually be marked global because it's generated
-    .apply_mark(global_mark)
-    .apply_mark(Mark::fresh(Mark::root()));
+fn create_decl_stmt(name: swc_atoms::JsWord, init: ast::Expr) -> (ast::Stmt, SyntaxContext) {
+  let span = DUMMY_SP.apply_mark(Mark::fresh(Mark::root()));
 
   (
     ast::Stmt::Decl(ast::Decl::Var(ast::VarDecl {
@@ -219,7 +211,7 @@ impl NodeReplacer<'_> {
       id.span.ctxt = *ctxt;
       false
     } else {
-      let (decl, ctxt) = create_decl_stmt(id.sym.clone(), self.global_mark, expr(self));
+      let (decl, ctxt) = create_decl_stmt(id.sym.clone(), expr(self));
 
       id.span.ctxt = ctxt;