https://gcc.gnu.org/bugzilla/show_bug.cgi?id=93888

--- Comment #3 from Jakub Jelinek <jakub at gcc dot gnu.org> ---
--- gcc/tree-inline.c.jj        2020-02-07 19:11:57.444981885 +0100
+++ gcc/tree-inline.c   2020-03-03 13:27:57.811046011 +0100
@@ -5929,6 +5929,7 @@ copy_decl_to_var (tree decl, copy_body_d
   TREE_READONLY (copy) = TREE_READONLY (decl);
   TREE_THIS_VOLATILE (copy) = TREE_THIS_VOLATILE (decl);
   DECL_GIMPLE_REG_P (copy) = DECL_GIMPLE_REG_P (decl);
+  DECL_BY_REFERENCE (copy) = DECL_BY_REFERENCE (decl);

   return copy_decl_for_dup_finish (id, decl, copy);
 }

fixes that, but will need to see what it will that do e.g. to OpenMP/OpenACC...

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