diff --git a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/lower/SingleAbstractMethodLowering.kt b/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/lower/SingleAbstractMethodLowering.kt
index c05c9f19f9d..611ebb77411 100644
--- a/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/lower/SingleAbstractMethodLowering.kt
+++ b/compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/lower/SingleAbstractMethodLowering.kt
@@ -21,11 +21,9 @@ import org.jetbrains.kotlin.ir.IrStatement
 import org.jetbrains.kotlin.ir.builders.*
 import org.jetbrains.kotlin.ir.builders.declarations.*
 import org.jetbrains.kotlin.ir.declarations.*
-import org.jetbrains.kotlin.ir.expressions.IrExpression
-import org.jetbrains.kotlin.ir.expressions.IrGetValue
-import org.jetbrains.kotlin.ir.expressions.IrTypeOperator
-import org.jetbrains.kotlin.ir.expressions.IrTypeOperatorCall
+import org.jetbrains.kotlin.ir.expressions.*
 import org.jetbrains.kotlin.ir.expressions.impl.IrInstanceInitializerCallImpl
+import org.jetbrains.kotlin.ir.symbols.IrSymbol
 import org.jetbrains.kotlin.ir.types.IrType
 import org.jetbrains.kotlin.ir.types.classifierOrFail
 import org.jetbrains.kotlin.ir.types.isNullable
@@ -58,9 +56,9 @@ abstract class SingleAbstractMethodLowering(val context: CommonBackendContext) :
     // Coming from the frontend, every SAM interface is associated with exactly one function type
     // (see SamType.getKotlinFunctionType). This is why we can cache implementations just based on
     // the superType.
-    private val cachedImplementations = mutableMapOf<IrType, IrClass>()
-    private val inlineCachedImplementations = mutableMapOf<IrType, IrClass>()
-    private var enclosingContainer: IrDeclarationContainer? = null
+    protected val cachedImplementations = mutableMapOf<IrType, IrClass>()
+    protected val inlineCachedImplementations = mutableMapOf<IrType, IrClass>()
+    protected var enclosingContainer: IrDeclarationContainer? = null
 
     abstract fun getWrapperVisibility(expression: IrTypeOperatorCall, scopes: List<ScopeWithIr>): Visibility
 
@@ -81,6 +79,10 @@ abstract class SingleAbstractMethodLowering(val context: CommonBackendContext) :
         }
     }
 
+    protected open fun currentScopeSymbol(): IrSymbol? {
+        return currentScope?.scope?.scopeOwnerSymbol
+    }
+
     override fun visitClassNew(declaration: IrClass): IrStatement {
         val prevContainer = enclosingContainer
         if (prevContainer == null || prevContainer is IrFile)
@@ -99,7 +101,7 @@ abstract class SingleAbstractMethodLowering(val context: CommonBackendContext) :
         val erasedSuperType = getSuperTypeForWrapper(expression.typeOperand)
         val superType = if (expression.typeOperand.isNullable()) erasedSuperType.makeNullable() else erasedSuperType
         val invokable = expression.argument.transform(this, null)
-        context.createIrBuilder(currentScope!!.scope.scopeOwnerSymbol).apply {
+        context.createIrBuilder(currentScopeSymbol()!!).apply {
             // Do not generate a wrapper class for null, it has no invoke() anyway.
             if (invokable.isNullConst())
                 return invokable
diff --git a/compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/JsLoweringPhases.kt b/compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/JsLoweringPhases.kt
index 8b7bfe650b3..ebde00d7df1 100644
--- a/compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/JsLoweringPhases.kt
+++ b/compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/JsLoweringPhases.kt
@@ -521,11 +521,11 @@ private val bridgesConstructionPhase = makeDeclarationTransformerPhase(
     prerequisite = setOf(suspendFunctionsLoweringPhase)
 )
 
-private val singleAbstractMethodPhase = makeJsModulePhase(
+private val singleAbstractMethodPhase = makeBodyLoweringPhase(
     ::JsSingleAbstractMethodLowering,
     name = "SingleAbstractMethod",
     description = "Replace SAM conversions with instances of interface-implementing classes"
-).toModuleLowering()
+)
 
 private val typeOperatorLoweringPhase = makeBodyLoweringPhase(
     ::TypeOperatorLowering,
diff --git a/compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/lower/JsSingleAbstractMethodLowering.kt b/compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/lower/JsSingleAbstractMethodLowering.kt
index 2a1b3d6d148..5f30c6d3ff9 100644
--- a/compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/lower/JsSingleAbstractMethodLowering.kt
+++ b/compiler/ir/backend.js/src/org/jetbrains/kotlin/ir/backend/js/lower/JsSingleAbstractMethodLowering.kt
@@ -5,22 +5,55 @@
 
 package org.jetbrains.kotlin.ir.backend.js.lower
 
-import org.jetbrains.kotlin.backend.common.ScopeWithIr
+import org.jetbrains.kotlin.backend.common.BodyLoweringPass
 import org.jetbrains.kotlin.backend.common.lower.SingleAbstractMethodLowering
+import org.jetbrains.kotlin.backend.common.ScopeWithIr
 import org.jetbrains.kotlin.descriptors.Visibilities
 import org.jetbrains.kotlin.descriptors.Visibility
 import org.jetbrains.kotlin.ir.backend.js.JsIrBackendContext
+import org.jetbrains.kotlin.ir.declarations.*
+import org.jetbrains.kotlin.ir.expressions.IrBody
+import org.jetbrains.kotlin.ir.symbols.IrSymbol
 import org.jetbrains.kotlin.ir.expressions.IrTypeOperatorCall
 import org.jetbrains.kotlin.ir.types.IrType
 import org.jetbrains.kotlin.ir.types.classOrNull
 import org.jetbrains.kotlin.ir.types.defaultType
+import org.jetbrains.kotlin.ir.util.file
+import org.jetbrains.kotlin.ir.util.parentClassOrNull
 import org.jetbrains.kotlin.ir.util.render
 
-class JsSingleAbstractMethodLowering(context: JsIrBackendContext) : SingleAbstractMethodLowering(context) {
+class JsSingleAbstractMethodLowering(context: JsIrBackendContext) : SingleAbstractMethodLowering(context), BodyLoweringPass {
+
     override fun getWrapperVisibility(expression: IrTypeOperatorCall, scopes: List<ScopeWithIr>): Visibility {
         return Visibilities.PRIVATE
     }
 
+    private var enclosingBodyContainer: IrDeclaration? = null
+
+    override fun lower(irFile: IrFile) {
+        super<SingleAbstractMethodLowering>.lower(irFile)
+    }
+
+    override fun lower(irBody: IrBody, container: IrDeclaration) {
+        cachedImplementations.clear()
+        inlineCachedImplementations.clear()
+        enclosingContainer = container.parentClassOrNull ?: container.file
+        enclosingBodyContainer = container
+
+        irBody.transformChildrenVoid()
+
+        for (wrapper in cachedImplementations.values + inlineCachedImplementations.values) {
+            val parentClass = wrapper.parent as IrDeclarationContainer
+            stageController.unrestrictDeclarationListsAccess {
+                parentClass.declarations += wrapper
+            }
+        }
+    }
+
+    override fun currentScopeSymbol(): IrSymbol? {
+        return super.currentScopeSymbol() ?: (enclosingBodyContainer as? IrSymbolOwner)?.symbol
+    }
+
     override fun getSuperTypeForWrapper(typeOperand: IrType): IrType {
         // FE doesn't allow type parameters for now.
         // And since there is a to-do in common SingleAbstractMethodLowering (at function visitTypeOperator),
diff --git a/compiler/testData/codegen/box/funInterface/basicFunInterfaceConversion.kt b/compiler/testData/codegen/box/funInterface/basicFunInterfaceConversion.kt
index 8baf88358f2..b13d2bb2e25 100644
--- a/compiler/testData/codegen/box/funInterface/basicFunInterfaceConversion.kt
+++ b/compiler/testData/codegen/box/funInterface/basicFunInterfaceConversion.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +NewInference +FunctionalInterfaceConversion +SamConversionPerArgument +SamConversionForKotlinFunctions
-// SKIP_DCE_DRIVEN
 
 fun interface Foo {
     fun invoke(): String
diff --git a/compiler/testData/codegen/box/funInterface/basicFunInterfaceConversionClash.kt b/compiler/testData/codegen/box/funInterface/basicFunInterfaceConversionClash.kt
index accf83cdd5b..ea1368517af 100644
--- a/compiler/testData/codegen/box/funInterface/basicFunInterfaceConversionClash.kt
+++ b/compiler/testData/codegen/box/funInterface/basicFunInterfaceConversionClash.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +NewInference +FunctionalInterfaceConversion +SamConversionPerArgument +SamConversionForKotlinFunctions
-// SKIP_DCE_DRIVEN
 
 // FILE: lib.kt
 
diff --git a/compiler/testData/codegen/box/funInterface/castFromAny.kt b/compiler/testData/codegen/box/funInterface/castFromAny.kt
index 423dfdb28f9..51db56520e0 100644
--- a/compiler/testData/codegen/box/funInterface/castFromAny.kt
+++ b/compiler/testData/codegen/box/funInterface/castFromAny.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +NewInference +FunctionalInterfaceConversion +SamConversionPerArgument +SamConversionForKotlinFunctions
-// SKIP_DCE_DRIVEN
 
 
 fun interface KRunnable {
diff --git a/compiler/testData/codegen/box/funInterface/equality/simpleLambdas.kt b/compiler/testData/codegen/box/funInterface/equality/simpleLambdas.kt
index 1e1bd2bcdbd..f70e3d5608a 100644
--- a/compiler/testData/codegen/box/funInterface/equality/simpleLambdas.kt
+++ b/compiler/testData/codegen/box/funInterface/equality/simpleLambdas.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND: JS_IR
 
 fun interface FunInterface {
     fun invoke()
diff --git a/compiler/testData/codegen/box/funInterface/funConversionInVararg.kt b/compiler/testData/codegen/box/funInterface/funConversionInVararg.kt
index 034ba4e0093..5741ce3e58b 100644
--- a/compiler/testData/codegen/box/funInterface/funConversionInVararg.kt
+++ b/compiler/testData/codegen/box/funInterface/funConversionInVararg.kt
@@ -1,6 +1,5 @@
 // !LANGUAGE: +NewInference +FunctionalInterfaceConversion +SamConversionPerArgument
 // IGNORE_BACKEND_FIR: JVM_IR
-// SKIP_DCE_DRIVEN
 
 fun interface MyRunnable {
     fun run()
diff --git a/compiler/testData/codegen/box/funInterface/funInterfaceInheritance.kt b/compiler/testData/codegen/box/funInterface/funInterfaceInheritance.kt
index cd114b5c31e..81a3e135b25 100644
--- a/compiler/testData/codegen/box/funInterface/funInterfaceInheritance.kt
+++ b/compiler/testData/codegen/box/funInterface/funInterfaceInheritance.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +NewInference +FunctionalInterfaceConversion +SamConversionPerArgument +SamConversionForKotlinFunctions
-// SKIP_DCE_DRIVEN
 
 fun interface Base {
     fun doStuff(): String
@@ -27,4 +26,4 @@ fun box(): String {
     if (runProxy { 10 } != "10") return "fail2"
 
     return runBase { "OK" }
-}
+}
\ No newline at end of file
diff --git a/compiler/testData/codegen/box/funInterface/funInterfaceWithReceiver.kt b/compiler/testData/codegen/box/funInterface/funInterfaceWithReceiver.kt
index 3c19e4fb9fb..6b628186bef 100644
--- a/compiler/testData/codegen/box/funInterface/funInterfaceWithReceiver.kt
+++ b/compiler/testData/codegen/box/funInterface/funInterfaceWithReceiver.kt
@@ -1,6 +1,5 @@
 // IGNORE_BACKEND_FIR: JVM_IR
 // IGNORE_BACKEND: JS_IR_ES6
-// SKIP_DCE_DRIVEN
 
 fun interface FunWithReceiver {
     fun String.foo(): String
diff --git a/compiler/testData/codegen/box/funInterface/inlinedSamWrapper.kt b/compiler/testData/codegen/box/funInterface/inlinedSamWrapper.kt
index 97cd9b4ecfe..30e520ea6dc 100644
--- a/compiler/testData/codegen/box/funInterface/inlinedSamWrapper.kt
+++ b/compiler/testData/codegen/box/funInterface/inlinedSamWrapper.kt
@@ -1,6 +1,5 @@
 // !LANGUAGE: +NewInference +FunctionalInterfaceConversion +SamConversionPerArgument +SamConversionForKotlinFunctions
 // WITH_RUNTIME
-// SKIP_DCE_DRIVEN
 
 fun interface MyRunnable {
     fun invoke()
diff --git a/compiler/testData/codegen/box/funInterface/multimodule.kt b/compiler/testData/codegen/box/funInterface/multimodule.kt
index c1eef7d5aac..764eb3d1e68 100644
--- a/compiler/testData/codegen/box/funInterface/multimodule.kt
+++ b/compiler/testData/codegen/box/funInterface/multimodule.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +NewInference +FunctionalInterfaceConversion +SamConversionPerArgument +SamConversionForKotlinFunctions
-// SKIP_DCE_DRIVEN
 
 // MODULE: m1
 // FILE: m1.kt
diff --git a/compiler/testData/codegen/box/funInterface/nonAbstractMethod.kt b/compiler/testData/codegen/box/funInterface/nonAbstractMethod.kt
index b77615ddd35..e190edbd2dc 100644
--- a/compiler/testData/codegen/box/funInterface/nonAbstractMethod.kt
+++ b/compiler/testData/codegen/box/funInterface/nonAbstractMethod.kt
@@ -1,4 +1,3 @@
-// IGNORE_BACKEND: JS_IR
 
 interface I {
     fun inherited(s: String): String = privateInherited(s)
diff --git a/compiler/testData/codegen/box/funInterface/nullableSam.kt b/compiler/testData/codegen/box/funInterface/nullableSam.kt
index 24671f1f00b..ce5456238ab 100644
--- a/compiler/testData/codegen/box/funInterface/nullableSam.kt
+++ b/compiler/testData/codegen/box/funInterface/nullableSam.kt
@@ -1,6 +1,5 @@
 // !LANGUAGE: +NewInference +FunctionalInterfaceConversion +SamConversionPerArgument +SamConversionForKotlinFunctions
 // WITH_RUNTIME
-// SKIP_DCE_DRIVEN
 
 fun interface KRunnable {
     fun invoke()
diff --git a/compiler/testData/codegen/box/funInterface/partialSam.kt b/compiler/testData/codegen/box/funInterface/partialSam.kt
index 0ec67f087a0..f33c10526c2 100644
--- a/compiler/testData/codegen/box/funInterface/partialSam.kt
+++ b/compiler/testData/codegen/box/funInterface/partialSam.kt
@@ -1,6 +1,5 @@
 // !LANGUAGE: +NewInference +FunctionalInterfaceConversion +SamConversionPerArgument +SamConversionForKotlinFunctions
 // WITH_RUNTIME
-// SKIP_DCE_DRIVEN
 
 fun interface Fn<T, R> {
     fun run(s: String, i: Int, t: T): R
diff --git a/compiler/testData/codegen/box/funInterface/primitiveConversions.kt b/compiler/testData/codegen/box/funInterface/primitiveConversions.kt
index 6f7e7bf9d2a..5ef596ad9d8 100644
--- a/compiler/testData/codegen/box/funInterface/primitiveConversions.kt
+++ b/compiler/testData/codegen/box/funInterface/primitiveConversions.kt
@@ -1,7 +1,5 @@
 // !LANGUAGE: +NewInference +FunctionalInterfaceConversion +SamConversionPerArgument +SamConversionForKotlinFunctions
 
-// SKIP_DCE_DRIVEN
-
 // This test should check argument coercion between the SAM and the lambda.
 // For now it checks that Char is boxed in JS
 
diff --git a/compiler/testData/codegen/box/funInterface/receiverEvaluatedOnce.kt b/compiler/testData/codegen/box/funInterface/receiverEvaluatedOnce.kt
index 9de5c1e8b20..d23a0636950 100644
--- a/compiler/testData/codegen/box/funInterface/receiverEvaluatedOnce.kt
+++ b/compiler/testData/codegen/box/funInterface/receiverEvaluatedOnce.kt
@@ -1,6 +1,5 @@
 // !LANGUAGE: +NewInference +FunctionalInterfaceConversion +SamConversionPerArgument +SamConversionForKotlinFunctions
 // WITH_RUNTIME
-// SKIP_DCE_DRIVEN
 
 fun interface KRunnable {
     fun invoke()
diff --git a/compiler/testData/codegen/box/funInterface/samConstructorExplicitInvocation.kt b/compiler/testData/codegen/box/funInterface/samConstructorExplicitInvocation.kt
index 4c896ed2de4..03b20212dd4 100644
--- a/compiler/testData/codegen/box/funInterface/samConstructorExplicitInvocation.kt
+++ b/compiler/testData/codegen/box/funInterface/samConstructorExplicitInvocation.kt
@@ -1,5 +1,4 @@
 // !LANGUAGE: +FunctionalInterfaceConversion
-// SKIP_DCE_DRIVEN
 
 fun interface S {
     fun invoke(): String
diff --git a/compiler/testData/codegen/box/funInterface/suspendFunInterfaceConversionCodegen.kt b/compiler/testData/codegen/box/funInterface/suspendFunInterfaceConversionCodegen.kt
index 124d76de391..04c6bae74a0 100644
--- a/compiler/testData/codegen/box/funInterface/suspendFunInterfaceConversionCodegen.kt
+++ b/compiler/testData/codegen/box/funInterface/suspendFunInterfaceConversionCodegen.kt
@@ -1,7 +1,6 @@
 // !LANGUAGE: +NewInference +FunctionalInterfaceConversion +SamConversionPerArgument +SamConversionForKotlinFunctions
 // WITH_COROUTINES
 // WITH_RUNTIME
-// SKIP_DCE_DRIVEN
 
 import helpers.*
 import kotlin.coroutines.*