diff --git a/internal/terraform/node_resource_abstract.go b/internal/terraform/node_resource_abstract.go
index 73e8c4859b..4903cdbe37 100644
--- a/internal/terraform/node_resource_abstract.go
+++ b/internal/terraform/node_resource_abstract.go
@@ -394,14 +394,6 @@ func (n *NodeAbstractResource) readResourceInstanceState(ctx EvalContext, addr a
 
 	obj, err := src.Decode(schema.ImpliedType())
 	if err != nil {
-		// In the case of a data source which contains incompatible state
-		// migrations, we can just ignore decoding errors and skip comparing
-		// the prior state.
-		if addr.Resource.Resource.Mode == addrs.DataResourceMode {
-			log.Printf("[DEBUG] readResourceInstanceState: data source schema change for %s prevents decoding: %s", addr, err)
-			return nil, diags
-		}
-
 		diags = diags.Append(err)
 	}
 
diff --git a/internal/terraform/node_resource_plan_destroy.go b/internal/terraform/node_resource_plan_destroy.go
index 907f20519c..dd8216445d 100644
--- a/internal/terraform/node_resource_plan_destroy.go
+++ b/internal/terraform/node_resource_plan_destroy.go
@@ -1,10 +1,13 @@
 package terraform
 
 import (
+	"fmt"
+
 	"github.com/hashicorp/terraform/internal/addrs"
 	"github.com/hashicorp/terraform/internal/plans"
 	"github.com/hashicorp/terraform/internal/states"
 	"github.com/hashicorp/terraform/internal/tfdiags"
+	"github.com/zclconf/go-cty/cty"
 )
 
 // NodePlanDestroyableResourceInstance represents a resource that is ready
@@ -39,6 +42,19 @@ func (n *NodePlanDestroyableResourceInstance) DestroyAddr() *addrs.AbsResourceIn
 func (n *NodePlanDestroyableResourceInstance) Execute(ctx EvalContext, op walkOperation) (diags tfdiags.Diagnostics) {
 	addr := n.ResourceInstanceAddr()
 
+	switch addr.Resource.Resource.Mode {
+	case addrs.ManagedResourceMode:
+		return n.managedResourceExecute(ctx, op)
+	case addrs.DataResourceMode:
+		return n.dataResourceExecute(ctx, op)
+	default:
+		panic(fmt.Errorf("unsupported resource mode %s", n.Config.Mode))
+	}
+}
+
+func (n *NodePlanDestroyableResourceInstance) managedResourceExecute(ctx EvalContext, op walkOperation) (diags tfdiags.Diagnostics) {
+	addr := n.ResourceInstanceAddr()
+
 	// Declare a bunch of variables that are used for state during
 	// evaluation. These are written to by address in the EvalNodes we
 	// declare below.
@@ -85,3 +101,22 @@ func (n *NodePlanDestroyableResourceInstance) Execute(ctx EvalContext, op walkOp
 	diags = diags.Append(n.writeChange(ctx, change, ""))
 	return diags
 }
+
+func (n *NodePlanDestroyableResourceInstance) dataResourceExecute(ctx EvalContext, op walkOperation) (diags tfdiags.Diagnostics) {
+
+	// We may not be able to read a prior data source from the state if the
+	// schema was upgraded and we are destroying before ever refreshing that
+	// data source. Regardless, a data source  "destroy" is simply writing a
+	// null state, which we can do with a null prior state too.
+	change := &plans.ResourceInstanceChange{
+		Addr:        n.ResourceInstanceAddr(),
+		PrevRunAddr: n.prevRunAddr(ctx),
+		Change: plans.Change{
+			Action: plans.Delete,
+			Before: cty.NullVal(cty.DynamicPseudoType),
+			After:  cty.NullVal(cty.DynamicPseudoType),
+		},
+		ProviderAddr: n.ResolvedProvider,
+	}
+	return diags.Append(n.writeChange(ctx, change, ""))
+}
diff --git a/internal/terraform/upgrade_resource_state.go b/internal/terraform/upgrade_resource_state.go
index 647db361cc..906898e281 100644
--- a/internal/terraform/upgrade_resource_state.go
+++ b/internal/terraform/upgrade_resource_state.go
@@ -21,6 +21,14 @@ import (
 // If any errors occur during upgrade, error diagnostics are returned. In that
 // case it is not safe to proceed with using the original state object.
 func upgradeResourceState(addr addrs.AbsResourceInstance, provider providers.Interface, src *states.ResourceInstanceObjectSrc, currentSchema *configschema.Block, currentVersion uint64) (*states.ResourceInstanceObjectSrc, tfdiags.Diagnostics) {
+	if addr.Resource.Resource.Mode != addrs.ManagedResourceMode {
+		// We only do state upgrading for managed resources.
+		// This was a part of the normal workflow in older versions and
+		// returned early, so we are only going to log the error for now.
+		log.Printf("[ERROR] data resource %s should not require state upgrade", addr)
+		return src, nil
+	}
+
 	// Remove any attributes from state that are not present in the schema.
 	// This was previously taken care of by the provider, but data sources do
 	// not go through the UpgradeResourceState process.
@@ -32,11 +40,6 @@ func upgradeResourceState(addr addrs.AbsResourceInstance, provider providers.Int
 		src.AttrsJSON = stripRemovedStateAttributes(src.AttrsJSON, currentSchema.ImpliedType())
 	}
 
-	if addr.Resource.Resource.Mode != addrs.ManagedResourceMode {
-		// We only do state upgrading for managed resources.
-		return src, nil
-	}
-
 	stateIsFlatmap := len(src.AttrsJSON) == 0
 
 	// TODO: This should eventually use a proper FQN.