https://gcc.gnu.org/bugzilla/show_bug.cgi?id=107320

--- Comment #1 from Richard Biener <rguenth at gcc dot gnu.org> ---
Confirmed, the reason is that isascii folding does

8818          arg = fold_build2 (BIT_AND_EXPR, integer_type_node, arg,
8819                             build_int_cst (integer_type_node,
8820                                            ~ (unsigned HOST_WIDE_INT)
0x7f));

with invalid types (because of the invalid input types).

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