diff --git a/flang/lib/Lower/OpenACC.cpp b/flang/lib/Lower/OpenACC.cpp
--- a/flang/lib/Lower/OpenACC.cpp
+++ b/flang/lib/Lower/OpenACC.cpp
@@ -645,9 +645,6 @@
 static mlir::Value genReductionInitValue(fir::FirOpBuilder &builder,
                                          mlir::Location loc, mlir::Type ty,
                                          mlir::acc::ReductionOperator op) {
-  if (op == mlir::acc::ReductionOperator::AccNeqv)
-    TODO(loc, "reduction operator");
-
   if (ty.isIntOrIndex())
     return builder.create<mlir::arith::ConstantOp>(
         loc, ty,
@@ -797,6 +794,10 @@
   if (op == mlir::acc::ReductionOperator::AccEqv)
     return genComparisonCombiner(builder, loc, mlir::arith::CmpIPredicate::eq, value1, value2);
 
+  if (op == mlir::acc::ReductionOperator::AccNeqv)
+    return genComparisonCombiner(builder, loc, mlir::arith::CmpIPredicate::ne,
+                                 value1, value2);
+
   TODO(loc, "reduction operator");
 }
 
diff --git a/flang/test/Lower/OpenACC/acc-reduction.f90 b/flang/test/Lower/OpenACC/acc-reduction.f90
--- a/flang/test/Lower/OpenACC/acc-reduction.f90
+++ b/flang/test/Lower/OpenACC/acc-reduction.f90
@@ -2,6 +2,19 @@
 
 ! RUN: bbc -fopenacc -emit-fir %s -o - | FileCheck %s
 
+! CHECK-LABEL: acc.reduction.recipe @reduction_neqv_l32 : !fir.logical<4> reduction_operator <neqv> init {
+! CHECK: ^bb0(%{{.*}}: !fir.logical<4>):
+! CHECK:   %[[CST:.*]] = arith.constant false
+! CHECK:   acc.yield %[[CST]] : i1
+! CHECK: } combiner {
+! CHECK: ^bb0(%[[ARG0:.*]]: !fir.logical<4>, %[[ARG1:.*]]: !fir.logical<4>):
+! CHECK:   %[[V1:.*]] = fir.convert %[[ARG0]] : (!fir.logical<4>) -> i1
+! CHECK:   %[[V2:.*]] = fir.convert %[[ARG1]] : (!fir.logical<4>) -> i1
+! CHECK:   %[[NEQV:.*]] = arith.cmpi ne, %[[V1]], %[[V2]] : i1
+! CHECK:   %[[CONV:.*]] = fir.convert %[[NEQV]] : (i1) -> !fir.logical<4>
+! CHECK:   acc.yield %[[CONV]] : !fir.logical<4>
+! CHECK: }
+
 ! CHECK-LABEL: acc.reduction.recipe @reduction_eqv_l32 : !fir.logical<4> reduction_operator <eqv> init {
 ! CHECK: ^bb0(%{{.*}}: !fir.logical<4>):
 ! CHECK:   %[[CST:.*]] = arith.constant true
@@ -706,3 +719,13 @@
 ! CHECK-LABEL: func.func @_QPacc_reduction_eqv()
 ! CHECK: %[[RED:.*]] = acc.reduction varPtr(%{{.*}} : !fir.ref<!fir.logical<4>>) -> !fir.ref<!fir.logical<4>> {name = "l"}
 ! CHECK: acc.parallel reduction(@reduction_eqv_l32 -> %[[RED]] : !fir.ref<!fir.logical<4>>)
+
+subroutine acc_reduction_neqv()
+  logical :: l
+  !$acc parallel reduction(.neqv.:l)
+  !$acc end parallel
+end subroutine
+
+! CHECK-LABEL: func.func @_QPacc_reduction_neqv()
+! CHECK: %[[RED:.*]] = acc.reduction varPtr(%{{.*}} : !fir.ref<!fir.logical<4>>) -> !fir.ref<!fir.logical<4>> {name = "l"}
+! CHECK: acc.parallel reduction(@reduction_neqv_l32 -> %[[RED]] : !fir.ref<!fir.logical<4>>)