https://gcc.gnu.org/bugzilla/show_bug.cgi?id=98183
--- Comment #4 from Jakub Jelinek <jakub at gcc dot gnu.org> --- And corresponding OpenMP -fopenmp -fexceptions -O0: void bar (); int x, y; void foo (void) { #pragma omp target data map(tofrom: x) { #pragma omp target data map(tofrom: y) bar (); } } ICEs too.