diff --git a/activerecord/lib/active_record/serialization.rb b/activerecord/lib/active_record/serialization.rb
index be4354ce6a266044fab7eba24d405b2d76d6702b..e3185a9c5af370dd8cd024fd2a55af02cd8745be 100644
--- a/activerecord/lib/active_record/serialization.rb
+++ b/activerecord/lib/active_record/serialization.rb
@@ -31,9 +31,6 @@ def serializable_hash(options = nil)
       def serializable_add_includes(options = {})
         return unless include_associations = options.delete(:include)
 
-        base_only_or_except = { :except => options[:except],
-                                :only => options[:only] }
-
         include_has_options = include_associations.is_a?(Hash)
         associations = include_has_options ? include_associations.keys : Array.wrap(include_associations)
 
@@ -46,9 +43,8 @@ def serializable_add_includes(options = {})
           end
 
           if records
-            association_options = include_has_options ? include_associations[association] : base_only_or_except
-            opts = options.merge(association_options)
-            yield(association, records, opts)
+            association_options = include_has_options ? include_associations[association] : {}
+            yield(association, records, association_options)
           end
         end
 
diff --git a/activerecord/test/cases/json_serialization_test.rb b/activerecord/test/cases/json_serialization_test.rb
index 8664d63e8f45fc692d1791fbe9f358dad9b9b1da..d9e350abc0711b1486e50fdbb56768aa5936e0ee 100644
--- a/activerecord/test/cases/json_serialization_test.rb
+++ b/activerecord/test/cases/json_serialization_test.rb
@@ -161,6 +161,15 @@ def test_includes_fetches_nth_level_associations
     assert_match %r{"tag":\{"name":"General"\}}, json
   end
 
+  def test_includes_doesnt_merge_opts_from_base
+    json = @david.to_json(
+      :only => :id,
+      :include => :posts
+    )
+
+    assert_match %{"title":"Welcome to the weblog"}, json
+  end
+
   def test_should_not_call_methods_on_associations_that_dont_respond
     def @david.favorite_quote; "Constraints are liberating"; end
     json = @david.to_json(:include => :posts, :methods => :favorite_quote)