I met the same issue and found this https://medium.com/front-end-weekly/solve-breakpoint-ignored-with-visual-studio-code-vscode-1-19-chrome-debugger-6d484c88b829 it worked

I added this to launch.json. "sourceMapPathOverrides": {"*": "${workspaceFolder}/src/*"}

my file launch.json

{
  "version": "0.2.0",
  "configurations": [
    {
      // "command": "npm run start:dev",
      "runtimeExecutable": "npm",
      "runtimeArgs": ["run", "start:debug"],
      "name": "Run npm start",
      "request": "launch",
      "type": "node",
      "sourceMaps": true,
      "console": "integratedTerminal",
      "sourceMapPathOverrides": {
        "*": "${workspaceFolder}/src/*"
      }
    }
  ]
}