diff --git a/CHANGELOG.md b/CHANGELOG.md
index 6c8069f4e79f..72717402c74f 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -89,6 +89,7 @@ Every module contains its own CHANGELOG.md. Please refer to the module you are i
 * (types) [#18963](https://github.com/cosmos/cosmos-sdk/pull/18963) Swap out amino json encoding of `ABCIMessageLogs` for std lib json encoding
 * (x/auth) [#19651](https://github.com/cosmos/cosmos-sdk/pull/19651) Allow empty public keys in `GetSignBytesAdapter`.
 * (x/genutil) [#19735](https://github.com/cosmos/cosmos-sdk/pull/19735) Update genesis api to match new `appmodule.HasGenesis` interface.
+* (baseapp) [#19893](https://github.com/cosmos/cosmos-sdk/pull/19893) Remove the noop code that merge empty tracing context.
 
 ### Bug Fixes
 
diff --git a/baseapp/abci.go b/baseapp/abci.go
index e54824f41e0f..eb1d62cf6798 100644
--- a/baseapp/abci.go
+++ b/baseapp/abci.go
@@ -833,10 +833,6 @@ func (app *BaseApp) internalFinalizeBlock(ctx context.Context, req *abci.Request
 		txResults = append(txResults, response)
 	}
 
-	if app.finalizeBlockState.ms.TracingEnabled() {
-		app.finalizeBlockState.ms = app.finalizeBlockState.ms.SetTracingContext(nil).(storetypes.CacheMultiStore)
-	}
-
 	endBlock, err := app.endBlock(app.finalizeBlockState.Context())
 	if err != nil {
 		return nil, err