diff --git a/test/val/bug2947.c b/test/val/bug2947.c
new file mode 100644
index 000000000..dbb479f2c
--- /dev/null
+++ b/test/val/bug2947.c
@@ -0,0 +1,22 @@
+
+/* bug #2947: Opt_a_tosbitwise() attempts to remove non-removable Rhs X */
+
+#include <stdio.h>
+#include <stdlib.h>
+
+unsigned char a, b = 0;
+unsigned char c = 10;
+unsigned char d = 1;
+
+int main(void) {
+    /* 'if' needed to produce a label below, moved by OptJumpTarget3  */
+    if (b != 0) {
+        /* Operation not important; it only affects the removal of one LDX #$00 */
+        b = 0;
+    }
+
+    /* d >= 0 is const, A/X=1 (Warning: Result of comparison is always true) */
+    a = c ^ (d >= 0);
+
+    return !(a == 11);
+}