diff --git a/src/main/java/com/android/tools/r8/graph/DexType.java b/src/main/java/com/android/tools/r8/graph/DexType.java
index 1bdd42a..b4e9ea1 100644
--- a/src/main/java/com/android/tools/r8/graph/DexType.java
+++ b/src/main/java/com/android/tools/r8/graph/DexType.java
@@ -173,8 +173,16 @@
 
   public boolean classInitializationMayHaveSideEffectsInContext(
       AppView<?> appView, ProgramDefinition context) {
+    // To ensure that we assume that there are no class initialization side effects directly on
+    // the super class in D8 we always return true if this is a new instance of a direct super type.
+    if (context.getContextClass().getSuperType().isIdenticalTo(this)
+        || context.getContextType().isIdenticalTo(this)) {
+      return false;
+    }
     DexClass clazz = appView.definitionFor(this);
-    return clazz == null || clazz.classInitializationMayHaveSideEffectsInContext(appView, context);
+    return clazz == null
+        || !appView.enableWholeProgramOptimizations()
+        || clazz.classInitializationMayHaveSideEffectsInContext(appView, context);
   }
 
   final boolean internalClassOrInterfaceMayHaveInitializationSideEffects(
diff --git a/src/test/java/com/android/tools/r8/regress/Regress366412380.java b/src/test/java/com/android/tools/r8/regress/Regress366412380.java
new file mode 100644
index 0000000..96e7bf0
--- /dev/null
+++ b/src/test/java/com/android/tools/r8/regress/Regress366412380.java
@@ -0,0 +1,83 @@
+// Copyright (c) 2024, the R8 project authors. Please see the AUTHORS file
+// for details. All rights reserved. Use of this source code is governed by a
+// BSD-style license that can be found in the LICENSE file.
+package com.android.tools.r8.regress;
+
+import static org.junit.Assert.assertFalse;
+import static org.junit.Assert.assertTrue;
+
+import com.android.tools.r8.TestBase;
+import com.android.tools.r8.TestParameters;
+import com.android.tools.r8.TestParametersCollection;
+import com.android.tools.r8.utils.codeinspector.InstructionSubject;
+import org.junit.Test;
+import org.junit.runner.RunWith;
+import org.junit.runners.Parameterized;
+
+@RunWith(Parameterized.class)
+public class Regress366412380 extends TestBase {
+
+  private final TestParameters parameters;
+
+  @Parameterized.Parameters(name = "{0}")
+  public static TestParametersCollection data() {
+    return getTestParameters().withDefaultRuntimes().withAllApiLevels().build();
+  }
+
+  public Regress366412380(TestParameters parameters) {
+    this.parameters = parameters;
+  }
+
+  @Test
+  public void testD8() throws Exception {
+    testForD8(parameters.getBackend())
+        .addInnerClasses(Regress366412380.class)
+        .release()
+        .compile()
+        .inspect(
+            codeInspector -> {
+              // Ensure that we don't redundant field load eliminate the instance get of foo.
+              // In D8 we are not allowed to make assumptions about side effects of new instance.
+              assertTrue(
+                  codeInspector
+                      .clazz(TestClassNoSuper.class)
+                      .uniqueMethodWithOriginalName("useFoo")
+                      .iterateInstructions(InstructionSubject::isInstanceGet)
+                      .hasNext());
+              if (parameters.isDexRuntime()) {
+                assertFalse(
+                    codeInspector
+                        .clazz(TestClassExtendsBar.class)
+                        .uniqueMethodWithOriginalName("useFoo")
+                        .iterateInstructions(InstructionSubject::isInstanceGet)
+                        .hasNext());
+              }
+            });
+  }
+
+  public static class Foo {}
+
+  public static class Bar {
+    public Bar() {}
+
+    public Bar(Foo foo) {}
+  }
+
+  public static class TestClassExtendsBar extends Bar {
+    protected Foo foo;
+
+    public void useFoo() {
+      foo = new Foo();
+      new Bar(foo);
+    }
+  }
+
+  public static class TestClassNoSuper {
+    protected Foo foo;
+
+    public void useFoo() {
+      foo = new Foo();
+      new Bar(foo);
+    }
+  }
+}