diff --git a/libraries/tools/kotlin-gradle-plugin/src/common/kotlin/org/jetbrains/kotlin/gradle/plugin/Kotlin2JsSourceSetProcessor.kt b/libraries/tools/kotlin-gradle-plugin/src/common/kotlin/org/jetbrains/kotlin/gradle/plugin/Kotlin2JsSourceSetProcessor.kt
new file mode 100644
index 00000000000..4299259972e
--- /dev/null
+++ b/libraries/tools/kotlin-gradle-plugin/src/common/kotlin/org/jetbrains/kotlin/gradle/plugin/Kotlin2JsSourceSetProcessor.kt
@@ -0,0 +1,60 @@
+/*
+ * Copyright 2010-2022 JetBrains s.r.o. and Kotlin Programming Language contributors.
+ * Use of this source code is governed by the Apache 2.0 license that can be found in the license/LICENSE.txt file.
+ */
+
+package org.jetbrains.kotlin.gradle.plugin
+
+import org.gradle.api.Project
+import org.gradle.api.tasks.SourceSet
+import org.gradle.api.tasks.TaskProvider
+import org.jetbrains.kotlin.gradle.dsl.CompilerJsOptions
+import org.jetbrains.kotlin.gradle.plugin.mpp.KotlinWithJavaCompilation
+import org.jetbrains.kotlin.gradle.plugin.mpp.pm20.KotlinCompilationData
+import org.jetbrains.kotlin.gradle.tasks.Kotlin2JsCompile
+import org.jetbrains.kotlin.gradle.tasks.KotlinTasksProvider
+import org.jetbrains.kotlin.gradle.tasks.configuration.Kotlin2JsCompileConfig
+import java.io.File
+
+internal class Kotlin2JsSourceSetProcessor(
+    tasksProvider: KotlinTasksProvider,
+    kotlinCompilation: KotlinCompilationData<*>
+) : KotlinSourceSetProcessor<Kotlin2JsCompile>(
+    tasksProvider,
+    taskDescription = "Compiles the Kotlin sources in $kotlinCompilation to JavaScript.",
+    kotlinCompilation = kotlinCompilation
+) {
+    override fun doRegisterTask(project: Project, taskName: String): TaskProvider<out Kotlin2JsCompile> {
+        val configAction = Kotlin2JsCompileConfig(kotlinCompilation)
+        applyStandardTaskConfiguration(configAction)
+        return tasksProvider.registerKotlinJSTask(
+            project,
+            taskName,
+            kotlinCompilation.compilerOptions.options as CompilerJsOptions,
+            configAction
+        )
+    }
+
+    override fun doTargetSpecificProcessing() {
+        project.tasks.named(kotlinCompilation.compileAllTaskName).configure {
+            it.dependsOn(kotlinTask)
+        }
+
+        if (kotlinCompilation is KotlinWithJavaCompilation<*, *>) {
+            kotlinCompilation.javaSourceSet.clearJavaSrcDirs()
+        }
+
+
+        project.whenEvaluated {
+            val subpluginEnvironment: SubpluginEnvironment = SubpluginEnvironment.loadSubplugins(project)
+            if (kotlinCompilation is KotlinCompilation<*>) { // FIXME support compiler plugins with PM20
+                subpluginEnvironment.addSubpluginOptions(project, kotlinCompilation)
+            }
+        }
+    }
+
+}
+
+private fun SourceSet.clearJavaSrcDirs() {
+    java.setSrcDirs(emptyList<File>())
+}
diff --git a/libraries/tools/kotlin-gradle-plugin/src/common/kotlin/org/jetbrains/kotlin/gradle/plugin/KotlinPlugin.kt b/libraries/tools/kotlin-gradle-plugin/src/common/kotlin/org/jetbrains/kotlin/gradle/plugin/KotlinPlugin.kt
index d3ded84537a..9c08256918e 100755
--- a/libraries/tools/kotlin-gradle-plugin/src/common/kotlin/org/jetbrains/kotlin/gradle/plugin/KotlinPlugin.kt
+++ b/libraries/tools/kotlin-gradle-plugin/src/common/kotlin/org/jetbrains/kotlin/gradle/plugin/KotlinPlugin.kt
@@ -47,47 +47,7 @@ val KOTLIN_DSL_NAME = "kotlin"
 val KOTLIN_JS_DSL_NAME = "kotlin2js"
 val KOTLIN_OPTIONS_DSL_NAME = "kotlinOptions"
 
-internal fun KotlinCompilationOutput.addClassesDir(classesDirProvider: () -> FileCollection) {
-    classesDirs.from(Callable { classesDirProvider() })
-}
 
-internal class Kotlin2JsSourceSetProcessor(
-    tasksProvider: KotlinTasksProvider,
-    kotlinCompilation: KotlinCompilationData<*>
-) : KotlinSourceSetProcessor<Kotlin2JsCompile>(
-    tasksProvider,
-    taskDescription = "Compiles the Kotlin sources in $kotlinCompilation to JavaScript.",
-    kotlinCompilation = kotlinCompilation
-) {
-    override fun doRegisterTask(project: Project, taskName: String): TaskProvider<out Kotlin2JsCompile> {
-        val configAction = Kotlin2JsCompileConfig(kotlinCompilation)
-        applyStandardTaskConfiguration(configAction)
-        return tasksProvider.registerKotlinJSTask(
-            project,
-            taskName,
-            kotlinCompilation.compilerOptions.options as KotlinJsCompilerOptions,
-            configAction
-        )
-    }
-
-    override fun doTargetSpecificProcessing() {
-        project.tasks.named(kotlinCompilation.compileAllTaskName).configure {
-            it.dependsOn(kotlinTask)
-        }
-
-        if (kotlinCompilation is KotlinWithJavaCompilation<*, *>) {
-            kotlinCompilation.javaSourceSet.clearJavaSrcDirs()
-        }
-
-
-        project.whenEvaluated {
-            val subpluginEnvironment: SubpluginEnvironment = SubpluginEnvironment.loadSubplugins(project)
-            if (kotlinCompilation is KotlinCompilation<*>) { // FIXME support compiler plugins with PM20
-                subpluginEnvironment.addSubpluginOptions(project, kotlinCompilation)
-            }
-        }
-    }
-}
 
 internal class KotlinJsIrSourceSetProcessor(
     tasksProvider: KotlinTasksProvider,
@@ -609,8 +569,3 @@ class KotlinConfigurationTools internal constructor(
     @Suppress("EXPOSED_PROPERTY_TYPE_IN_CONSTRUCTOR_WARNING", "EXPOSED_PROPERTY_TYPE_IN_CONSTRUCTOR_ERROR")
     val kotlinTasksProvider: KotlinTasksProvider
 )
-
-
-private fun SourceSet.clearJavaSrcDirs() {
-    java.setSrcDirs(emptyList<File>())
-}