diff --git a/include/linux/hardirq.h b/include/linux/hardirq.h
index d5b387669dab1f044406826847fdfa7646ab829d..e37a77cbd58808380716009271734362c440fb96 100644
--- a/include/linux/hardirq.h
+++ b/include/linux/hardirq.h
@@ -64,6 +64,8 @@
 #define HARDIRQ_OFFSET	(1UL << HARDIRQ_SHIFT)
 #define NMI_OFFSET	(1UL << NMI_SHIFT)
 
+#define SOFTIRQ_DISABLE_OFFSET	(2 * SOFTIRQ_OFFSET)
+
 #ifndef PREEMPT_ACTIVE
 #define PREEMPT_ACTIVE_BITS	1
 #define PREEMPT_ACTIVE_SHIFT	(NMI_SHIFT + NMI_BITS)
@@ -82,10 +84,13 @@
 /*
  * Are we doing bottom half or hardware interrupt processing?
  * Are we in a softirq context? Interrupt context?
+ * in_softirq - Are we currently processing softirq or have bh disabled?
+ * in_serving_softirq - Are we currently processing softirq?
  */
 #define in_irq()		(hardirq_count())
 #define in_softirq()		(softirq_count())
 #define in_interrupt()		(irq_count())
+#define in_serving_softirq()	(softirq_count() & SOFTIRQ_OFFSET)
 
 /*
  * Are we in NMI context?
diff --git a/include/linux/sched.h b/include/linux/sched.h
index cdf56693ecbf5460a8302805de2b8724c45101d7..8744e50cb0835048ba422f5e3210c371c4f363f1 100644
--- a/include/linux/sched.h
+++ b/include/linux/sched.h
@@ -2366,9 +2366,9 @@ extern int __cond_resched_lock(spinlock_t *lock);
 
 extern int __cond_resched_softirq(void);
 
-#define cond_resched_softirq() ({				\
-	__might_sleep(__FILE__, __LINE__, SOFTIRQ_OFFSET);	\
-	__cond_resched_softirq();				\
+#define cond_resched_softirq() ({					\
+	__might_sleep(__FILE__, __LINE__, SOFTIRQ_DISABLE_OFFSET);	\
+	__cond_resched_softirq();					\
 })
 
 /*
diff --git a/kernel/sched.c b/kernel/sched.c
index 771b518e5f1f9f522fe0403f34f884f9aa045f83..089be8adb0746ac6680fc26dc7344fbc1a3697d2 100644
--- a/kernel/sched.c
+++ b/kernel/sched.c
@@ -3422,7 +3422,7 @@ void account_system_time(struct task_struct *p, int hardirq_offset,
 	tmp = cputime_to_cputime64(cputime);
 	if (hardirq_count() - hardirq_offset)
 		cpustat->irq = cputime64_add(cpustat->irq, tmp);
-	else if (softirq_count())
+	else if (in_serving_softirq())
 		cpustat->softirq = cputime64_add(cpustat->softirq, tmp);
 	else
 		cpustat->system = cputime64_add(cpustat->system, tmp);
diff --git a/kernel/softirq.c b/kernel/softirq.c
index 07b4f1b1a73a9b6a309a3e7fe249c813007b5d17..988dfbe6bbe87666ad61ef8efd3b64255609ba6d 100644
--- a/kernel/softirq.c
+++ b/kernel/softirq.c
@@ -76,12 +76,22 @@ void wakeup_softirqd(void)
 		wake_up_process(tsk);
 }
 
+/*
+ * preempt_count and SOFTIRQ_OFFSET usage:
+ * - preempt_count is changed by SOFTIRQ_OFFSET on entering or leaving
+ *   softirq processing.
+ * - preempt_count is changed by SOFTIRQ_DISABLE_OFFSET (= 2 * SOFTIRQ_OFFSET)
+ *   on local_bh_disable or local_bh_enable.
+ * This lets us distinguish between whether we are currently processing
+ * softirq and whether we just have bh disabled.
+ */
+
 /*
  * This one is for softirq.c-internal use,
  * where hardirqs are disabled legitimately:
  */
 #ifdef CONFIG_TRACE_IRQFLAGS
-static void __local_bh_disable(unsigned long ip)
+static void __local_bh_disable(unsigned long ip, unsigned int cnt)
 {
 	unsigned long flags;
 
@@ -95,32 +105,43 @@ static void __local_bh_disable(unsigned long ip)
 	 * We must manually increment preempt_count here and manually
 	 * call the trace_preempt_off later.
 	 */
-	preempt_count() += SOFTIRQ_OFFSET;
+	preempt_count() += cnt;
 	/*
 	 * Were softirqs turned off above:
 	 */
-	if (softirq_count() == SOFTIRQ_OFFSET)
+	if (softirq_count() == cnt)
 		trace_softirqs_off(ip);
 	raw_local_irq_restore(flags);
 
-	if (preempt_count() == SOFTIRQ_OFFSET)
+	if (preempt_count() == cnt)
 		trace_preempt_off(CALLER_ADDR0, get_parent_ip(CALLER_ADDR1));
 }
 #else /* !CONFIG_TRACE_IRQFLAGS */
-static inline void __local_bh_disable(unsigned long ip)
+static inline void __local_bh_disable(unsigned long ip, unsigned int cnt)
 {
-	add_preempt_count(SOFTIRQ_OFFSET);
+	add_preempt_count(cnt);
 	barrier();
 }
 #endif /* CONFIG_TRACE_IRQFLAGS */
 
 void local_bh_disable(void)
 {
-	__local_bh_disable((unsigned long)__builtin_return_address(0));
+	__local_bh_disable((unsigned long)__builtin_return_address(0),
+				SOFTIRQ_DISABLE_OFFSET);
 }
 
 EXPORT_SYMBOL(local_bh_disable);
 
+static void __local_bh_enable(unsigned int cnt)
+{
+	WARN_ON_ONCE(in_irq());
+	WARN_ON_ONCE(!irqs_disabled());
+
+	if (softirq_count() == cnt)
+		trace_softirqs_on((unsigned long)__builtin_return_address(0));
+	sub_preempt_count(cnt);
+}
+
 /*
  * Special-case - softirqs can safely be enabled in
  * cond_resched_softirq(), or by __do_softirq(),
@@ -128,12 +149,7 @@ EXPORT_SYMBOL(local_bh_disable);
  */
 void _local_bh_enable(void)
 {
-	WARN_ON_ONCE(in_irq());
-	WARN_ON_ONCE(!irqs_disabled());
-
-	if (softirq_count() == SOFTIRQ_OFFSET)
-		trace_softirqs_on((unsigned long)__builtin_return_address(0));
-	sub_preempt_count(SOFTIRQ_OFFSET);
+	__local_bh_enable(SOFTIRQ_DISABLE_OFFSET);
 }
 
 EXPORT_SYMBOL(_local_bh_enable);
@@ -147,13 +163,13 @@ static inline void _local_bh_enable_ip(unsigned long ip)
 	/*
 	 * Are softirqs going to be turned on now:
 	 */
-	if (softirq_count() == SOFTIRQ_OFFSET)
+	if (softirq_count() == SOFTIRQ_DISABLE_OFFSET)
 		trace_softirqs_on(ip);
 	/*
 	 * Keep preemption disabled until we are done with
 	 * softirq processing:
  	 */
- 	sub_preempt_count(SOFTIRQ_OFFSET - 1);
+	sub_preempt_count(SOFTIRQ_DISABLE_OFFSET - 1);
 
 	if (unlikely(!in_interrupt() && local_softirq_pending()))
 		do_softirq();
@@ -198,7 +214,8 @@ asmlinkage void __do_softirq(void)
 	pending = local_softirq_pending();
 	account_system_vtime(current);
 
-	__local_bh_disable((unsigned long)__builtin_return_address(0));
+	__local_bh_disable((unsigned long)__builtin_return_address(0),
+				SOFTIRQ_OFFSET);
 	lockdep_softirq_enter();
 
 	cpu = smp_processor_id();
@@ -245,7 +262,7 @@ asmlinkage void __do_softirq(void)
 	lockdep_softirq_exit();
 
 	account_system_vtime(current);
-	_local_bh_enable();
+	__local_bh_enable(SOFTIRQ_OFFSET);
 }
 
 #ifndef __ARCH_HAS_DO_SOFTIRQ
diff --git a/net/sched/cls_cgroup.c b/net/sched/cls_cgroup.c
index 78ef2c5e130ba9224512dd3872d86226b36306f3..37dff78e9cb17c6fcf35e5302d57b84dd5e9f5f9 100644
--- a/net/sched/cls_cgroup.c
+++ b/net/sched/cls_cgroup.c
@@ -123,7 +123,7 @@ static int cls_cgroup_classify(struct sk_buff *skb, struct tcf_proto *tp,
 	 * calls by looking at the number of nested bh disable calls because
 	 * softirqs always disables bh.
 	 */
-	if (softirq_count() != SOFTIRQ_OFFSET) {
+	if (in_serving_softirq()) {
 		/* If there is an sk_classid we'll use that. */
 		if (!skb->sk)
 			return -1;