diff --git a/packages/vite/src/node/server/transformRequest.ts b/packages/vite/src/node/server/transformRequest.ts
index db9909fcadc273..b7bed216348504 100644
--- a/packages/vite/src/node/server/transformRequest.ts
+++ b/packages/vite/src/node/server/transformRequest.ts
@@ -5,7 +5,6 @@ import getEtag from 'etag'
 import convertSourceMap from 'convert-source-map'
 import type { SourceDescription, SourceMap } from 'rollup'
 import colors from 'picocolors'
-import MagicString from 'magic-string'
 import type { ViteDevServer } from '..'
 import {
   blankReplacer,
@@ -19,8 +18,6 @@ import {
 } from '../utils'
 import { checkPublicFile } from '../plugins/asset'
 import { getDepsOptimizer } from '../optimizer'
-import { isCSSRequest } from '../plugins/css'
-import { SPECIAL_QUERY_RE } from '../constants'
 import { injectSourcesContent } from './sourcemap'
 import { isFileServingAllowed } from './middlewares/static'
 
@@ -257,26 +254,11 @@ async function loadAndTransform(
     isDebug && debugTransform(`${timeFrom(transformStart)} ${prettyUrl}`)
     code = transformResult.code!
     map = transformResult.map
-
-    // To enable IDE debugging, add a minimal sourcemap for modified JS files without one
-    if (
-      !map &&
-      mod.file &&
-      mod.type === 'js' &&
-      code !== originalCode &&
-      !(isCSSRequest(id) && !SPECIAL_QUERY_RE.test(id)) // skip CSS : #9914
-    ) {
-      map = new MagicString(code).generateMap({ source: mod.file })
-    }
   }
 
   if (map && mod.file) {
     map = (typeof map === 'string' ? JSON.parse(map) : map) as SourceMap
-    if (
-      map.mappings &&
-      (!map.sourcesContent ||
-        (map.sourcesContent as Array<string | null>).includes(null))
-    ) {
+    if (map.mappings && !map.sourcesContent) {
       await injectSourcesContent(map, mod.file, logger)
     }
   }
diff --git a/playground/js-sourcemap/__tests__/js-sourcemap.spec.ts b/playground/js-sourcemap/__tests__/js-sourcemap.spec.ts
index 7f1a0004619599..a54bd761f13592 100644
--- a/playground/js-sourcemap/__tests__/js-sourcemap.spec.ts
+++ b/playground/js-sourcemap/__tests__/js-sourcemap.spec.ts
@@ -9,34 +9,13 @@ import {
 } from '~utils'
 
 if (!isBuild) {
-  test('js without import', async () => {
+  test('js', async () => {
     const res = await page.request.get(new URL('./foo.js', page.url()).href)
     const js = await res.text()
     const lines = js.split('\n')
     expect(lines[lines.length - 1].includes('//')).toBe(false) // expect no sourcemap
   })
 
-  test('js', async () => {
-    const res = await page.request.get(new URL('./qux.js', page.url()).href)
-    const js = await res.text()
-    const map = extractSourcemap(js)
-    expect(formatSourcemapForSnapshot(map)).toMatchInlineSnapshot(`
-      {
-        "mappings": "AAAA;AACA;AACA;",
-        "sources": [
-          "/root/qux.js",
-        ],
-        "sourcesContent": [
-          "import { foo } from './foo'
-
-export const qux = 'qux'
-",
-        ],
-        "version": 3,
-      }
-    `)
-  })
-
   test('ts', async () => {
     const res = await page.request.get(new URL('./bar.ts', page.url()).href)
     const js = await res.text()
diff --git a/playground/js-sourcemap/qux.js b/playground/js-sourcemap/qux.js
deleted file mode 100644
index 1536173b2f96d0..00000000000000
--- a/playground/js-sourcemap/qux.js
+++ /dev/null
@@ -1,3 +0,0 @@
-import { foo } from './foo'
-
-export const qux = 'qux'