diff --git a/Source/cmMakefile.cxx b/Source/cmMakefile.cxx
index 22d24d78d..3f941259a 100644
--- a/Source/cmMakefile.cxx
+++ b/Source/cmMakefile.cxx
@@ -55,8 +55,6 @@ cmMakefile::cmMakefile(cmGlobalGenerator* globalGenerator,
 
   this->SuppressWatches = false;
 
-  // Setup the default include file regular expression (match everything).
-  this->SetProperty("INCLUDE_REGULAR_EXPRESSION", "^.*$");
   // Setup the default include complaint regular expression (match nothing).
   this->ComplainFileRegularExpression = "^$";
   // Source and header file extensions that we can handle
diff --git a/Source/cmState.cxx b/Source/cmState.cxx
index 364b75e7b..01fd4e200 100644
--- a/Source/cmState.cxx
+++ b/Source/cmState.cxx
@@ -1381,6 +1381,10 @@ void cmState::Snapshot::SetDefaultDefinitions()
 
     this->SetDefinition("CMAKE_FILES_DIRECTORY",
                         cmake::GetCMakeFilesDirectory());
+
+  // Setup the default include file regular expression (match everything).
+  this->Position->BuildSystemDirectory
+      ->Properties.SetProperty("INCLUDE_REGULAR_EXPRESSION", "^.*$");
 }
 
 void cmState::Snapshot::SetDirectoryDefinitions()