diff --git a/internal/loader/buildtag/expr.go b/internal/loader/buildtag/expr.go
new file mode 100644
index 0000000000000000000000000000000000000000..f4f8032a9e8489d279bf8596b9942664711230a4
--- /dev/null
+++ b/internal/loader/buildtag/expr.go
@@ -0,0 +1,417 @@
+// Copyright 2020 The Go Authors. All rights reserved.
+// Use of this source code is governed by a BSD-style
+// license that can be found in the LICENSE file.
+
+package buildtag
+
+import (
+	"errors"
+	"strings"
+	"unicode"
+	"unicode/utf8"
+)
+
+// An Expr is a build tag constraint expression.
+// The underlying concrete type is *AndExpr, *OrExpr, *NotExpr, or *TagExpr.
+type Expr interface {
+	// String returns the string form of the expression,
+	// using the boolean syntax used in #wa:build lines.
+	String() string
+
+	// Eval reports whether the expression evaluates to true.
+	// It calls ok(tag) as needed to find out whether a given build tag
+	// is satisfied by the current build configuration.
+	Eval(ok func(tag string) bool) bool
+
+	// The presence of an isExpr method explicitly marks the type as an Expr.
+	// Only implementations in this package should be used as Exprs.
+	isExpr()
+}
+
+// A TagExpr is an Expr for the single tag Tag.
+type TagExpr struct {
+	Tag string // for example, “linux” or “cgo”
+}
+
+func (x *TagExpr) isExpr() {}
+
+func (x *TagExpr) Eval(ok func(tag string) bool) bool {
+	return ok(x.Tag)
+}
+
+func (x *TagExpr) String() string {
+	return x.Tag
+}
+
+func tag(tag string) Expr { return &TagExpr{tag} }
+
+// A NotExpr represents the expression !X (the negation of X).
+type NotExpr struct {
+	X Expr
+}
+
+func (x *NotExpr) isExpr() {}
+
+func (x *NotExpr) Eval(ok func(tag string) bool) bool {
+	return !x.X.Eval(ok)
+}
+
+func (x *NotExpr) String() string {
+	s := x.X.String()
+	switch x.X.(type) {
+	case *AndExpr, *OrExpr:
+		s = "(" + s + ")"
+	}
+	return "!" + s
+}
+
+func not(x Expr) Expr { return &NotExpr{x} }
+
+// An AndExpr represents the expression X && Y.
+type AndExpr struct {
+	X, Y Expr
+}
+
+func (x *AndExpr) isExpr() {}
+
+func (x *AndExpr) Eval(ok func(tag string) bool) bool {
+	// Note: Eval both, to make sure ok func observes all tags.
+	xok := x.X.Eval(ok)
+	yok := x.Y.Eval(ok)
+	return xok && yok
+}
+
+func (x *AndExpr) String() string {
+	return andArg(x.X) + " && " + andArg(x.Y)
+}
+
+func andArg(x Expr) string {
+	s := x.String()
+	if _, ok := x.(*OrExpr); ok {
+		s = "(" + s + ")"
+	}
+	return s
+}
+
+func and(x, y Expr) Expr {
+	return &AndExpr{x, y}
+}
+
+// An OrExpr represents the expression X || Y.
+type OrExpr struct {
+	X, Y Expr
+}
+
+func (x *OrExpr) isExpr() {}
+
+func (x *OrExpr) Eval(ok func(tag string) bool) bool {
+	// Note: Eval both, to make sure ok func observes all tags.
+	xok := x.X.Eval(ok)
+	yok := x.Y.Eval(ok)
+	return xok || yok
+}
+
+func (x *OrExpr) String() string {
+	return orArg(x.X) + " || " + orArg(x.Y)
+}
+
+func orArg(x Expr) string {
+	s := x.String()
+	if _, ok := x.(*AndExpr); ok {
+		s = "(" + s + ")"
+	}
+	return s
+}
+
+func or(x, y Expr) Expr {
+	return &OrExpr{x, y}
+}
+
+// A SyntaxError reports a syntax error in a parsed build expression.
+type SyntaxError struct {
+	Offset int    // byte offset in input where error was detected
+	Err    string // description of error
+}
+
+func (e *SyntaxError) Error() string {
+	return e.Err
+}
+
+var errNotConstraint = errors.New("not a build constraint")
+
+// Parse parses a single build constraint line of the form “#wa:build ...”
+// and returns the corresponding boolean expression.
+func Parse(line string) (Expr, error) {
+	if text, ok := splitWaBuild(line); ok {
+		return parseExpr(text)
+	}
+	return nil, errNotConstraint
+}
+
+// IsWaBuild reports whether the line of text is a “#wa:build” constraint.
+// It only checks the prefix of the text, not that the expression itself parses.
+func IsWaBuild(line string) bool {
+	_, ok := splitWaBuild(line)
+	return ok
+}
+
+// splitWaBuild splits apart the leading #wa:build prefix in line from the build expression itself.
+// It returns "", false if the input is not a #wa:build line or if the input contains multiple lines.
+func splitWaBuild(line string) (expr string, ok bool) {
+	// A single trailing newline is OK; otherwise multiple lines are not.
+	if len(line) > 0 && line[len(line)-1] == '\n' {
+		line = line[:len(line)-1]
+	}
+	if strings.Contains(line, "\n") {
+		return "", false
+	}
+
+	if !strings.HasPrefix(line, "#wa:build") {
+		return "", false
+	}
+
+	line = strings.TrimSpace(line)
+	line = line[len("#wa:build"):]
+
+	// If strings.TrimSpace finds more to trim after removing the #wa:build prefix,
+	// it means that the prefix was followed by a space, making this a #wa:build line
+	// (as opposed to a #wa:buildsomethingelse line).
+	// If line is empty, we had "#wa:build" by itself, which also counts.
+	trim := strings.TrimSpace(line)
+	if len(line) == len(trim) && line != "" {
+		return "", false
+	}
+
+	return trim, true
+}
+
+// An exprParser holds state for parsing a build expression.
+type exprParser struct {
+	s string // input string
+	i int    // next read location in s
+
+	tok   string // last token read
+	isTag bool
+	pos   int // position (start) of last token
+}
+
+// parseExpr parses a boolean build tag expression.
+func parseExpr(text string) (x Expr, err error) {
+	defer func() {
+		if e := recover(); e != nil {
+			if e, ok := e.(*SyntaxError); ok {
+				err = e
+				return
+			}
+			panic(e) // unreachable unless parser has a bug
+		}
+	}()
+
+	p := &exprParser{s: text}
+	x = p.or()
+	if p.tok != "" {
+		panic(&SyntaxError{Offset: p.pos, Err: "unexpected token " + p.tok})
+	}
+	return x, nil
+}
+
+// or parses a sequence of || expressions.
+// On entry, the next input token has not yet been lexed.
+// On exit, the next input token has been lexed and is in p.tok.
+func (p *exprParser) or() Expr {
+	x := p.and()
+	for p.tok == "||" {
+		x = or(x, p.and())
+	}
+	return x
+}
+
+// and parses a sequence of && expressions.
+// On entry, the next input token has not yet been lexed.
+// On exit, the next input token has been lexed and is in p.tok.
+func (p *exprParser) and() Expr {
+	x := p.not()
+	for p.tok == "&&" {
+		x = and(x, p.not())
+	}
+	return x
+}
+
+// not parses a ! expression.
+// On entry, the next input token has not yet been lexed.
+// On exit, the next input token has been lexed and is in p.tok.
+func (p *exprParser) not() Expr {
+	p.lex()
+	if p.tok == "!" {
+		p.lex()
+		if p.tok == "!" {
+			panic(&SyntaxError{Offset: p.pos, Err: "double negation not allowed"})
+		}
+		return not(p.atom())
+	}
+	return p.atom()
+}
+
+// atom parses a tag or a parenthesized expression.
+// On entry, the next input token HAS been lexed.
+// On exit, the next input token has been lexed and is in p.tok.
+func (p *exprParser) atom() Expr {
+	// first token already in p.tok
+	if p.tok == "(" {
+		pos := p.pos
+		defer func() {
+			if e := recover(); e != nil {
+				if e, ok := e.(*SyntaxError); ok && e.Err == "unexpected end of expression" {
+					e.Err = "missing close paren"
+				}
+				panic(e)
+			}
+		}()
+		x := p.or()
+		if p.tok != ")" {
+			panic(&SyntaxError{Offset: pos, Err: "missing close paren"})
+		}
+		p.lex()
+		return x
+	}
+
+	if !p.isTag {
+		if p.tok == "" {
+			panic(&SyntaxError{Offset: p.pos, Err: "unexpected end of expression"})
+		}
+		panic(&SyntaxError{Offset: p.pos, Err: "unexpected token " + p.tok})
+	}
+	tok := p.tok
+	p.lex()
+	return tag(tok)
+}
+
+// lex finds and consumes the next token in the input stream.
+// On return, p.tok is set to the token text,
+// p.isTag reports whether the token was a tag,
+// and p.pos records the byte offset of the start of the token in the input stream.
+// If lex reaches the end of the input, p.tok is set to the empty string.
+// For any other syntax error, lex panics with a SyntaxError.
+func (p *exprParser) lex() {
+	p.isTag = false
+	for p.i < len(p.s) && (p.s[p.i] == ' ' || p.s[p.i] == '\t') {
+		p.i++
+	}
+	if p.i >= len(p.s) {
+		p.tok = ""
+		p.pos = p.i
+		return
+	}
+	switch p.s[p.i] {
+	case '(', ')', '!':
+		p.pos = p.i
+		p.i++
+		p.tok = p.s[p.pos:p.i]
+		return
+
+	case '&', '|':
+		if p.i+1 >= len(p.s) || p.s[p.i+1] != p.s[p.i] {
+			panic(&SyntaxError{Offset: p.i, Err: "invalid syntax at " + string(rune(p.s[p.i]))})
+		}
+		p.pos = p.i
+		p.i += 2
+		p.tok = p.s[p.pos:p.i]
+		return
+	}
+
+	tag := p.s[p.i:]
+	for i, c := range tag {
+		if !unicode.IsLetter(c) && !unicode.IsDigit(c) && c != '_' && c != '.' {
+			tag = tag[:i]
+			break
+		}
+	}
+	if tag == "" {
+		c, _ := utf8.DecodeRuneInString(p.s[p.i:])
+		panic(&SyntaxError{Offset: p.i, Err: "invalid syntax at " + string(c)})
+	}
+
+	p.pos = p.i
+	p.i += len(tag)
+	p.tok = p.s[p.pos:p.i]
+	p.isTag = true
+	return
+}
+
+// isValidTag reports whether the word is a valid build tag.
+// Tags must be letters, digits, underscores or dots.
+// Unlike in Go identifiers, all digits are fine (e.g., "386").
+func isValidTag(word string) bool {
+	if word == "" {
+		return false
+	}
+	for _, c := range word {
+		if !unicode.IsLetter(c) && !unicode.IsDigit(c) && c != '_' && c != '.' {
+			return false
+		}
+	}
+	return true
+}
+
+// pushNot applies DeMorgan's law to push negations down the expression,
+// so that only tags are negated in the result.
+// (It applies the rewrites !(X && Y) => (!X || !Y) and !(X || Y) => (!X && !Y).)
+func pushNot(x Expr, not bool) Expr {
+	switch x := x.(type) {
+	default:
+		// unreachable
+		return x
+	case *NotExpr:
+		if _, ok := x.X.(*TagExpr); ok && !not {
+			return x
+		}
+		return pushNot(x.X, !not)
+	case *TagExpr:
+		if not {
+			return &NotExpr{X: x}
+		}
+		return x
+	case *AndExpr:
+		x1 := pushNot(x.X, not)
+		y1 := pushNot(x.Y, not)
+		if not {
+			return or(x1, y1)
+		}
+		if x1 == x.X && y1 == x.Y {
+			return x
+		}
+		return and(x1, y1)
+	case *OrExpr:
+		x1 := pushNot(x.X, not)
+		y1 := pushNot(x.Y, not)
+		if not {
+			return and(x1, y1)
+		}
+		if x1 == x.X && y1 == x.Y {
+			return x
+		}
+		return or(x1, y1)
+	}
+}
+
+// appendSplitAnd appends x to list while splitting apart any top-level && expressions.
+// For example, appendSplitAnd({W}, X && Y && Z) = {W, X, Y, Z}.
+func appendSplitAnd(list []Expr, x Expr) []Expr {
+	if x, ok := x.(*AndExpr); ok {
+		list = appendSplitAnd(list, x.X)
+		list = appendSplitAnd(list, x.Y)
+		return list
+	}
+	return append(list, x)
+}
+
+// appendSplitOr appends x to list while splitting apart any top-level || expressions.
+// For example, appendSplitOr({W}, X || Y || Z) = {W, X, Y, Z}.
+func appendSplitOr(list []Expr, x Expr) []Expr {
+	if x, ok := x.(*OrExpr); ok {
+		list = appendSplitOr(list, x.X)
+		list = appendSplitOr(list, x.Y)
+		return list
+	}
+	return append(list, x)
+}
diff --git a/internal/loader/buildtag/expr_test.go b/internal/loader/buildtag/expr_test.go
new file mode 100644
index 0000000000000000000000000000000000000000..57aeacb5b52a7e9536f36e6dfe3eb058efdd282c
--- /dev/null
+++ b/internal/loader/buildtag/expr_test.go
@@ -0,0 +1,270 @@
+// Copyright 2020 The Go Authors. All rights reserved.
+// Use of this source code is governed by a BSD-style
+// license that can be found in the LICENSE file.
+
+package buildtag
+
+import (
+	"fmt"
+	"reflect"
+	"strings"
+	"testing"
+)
+
+var exprStringTests = []struct {
+	x   Expr
+	out string
+}{
+	{
+		x:   tag("abc"),
+		out: "abc",
+	},
+	{
+		x:   not(tag("abc")),
+		out: "!abc",
+	},
+	{
+		x:   not(and(tag("abc"), tag("def"))),
+		out: "!(abc && def)",
+	},
+	{
+		x:   and(tag("abc"), or(tag("def"), tag("ghi"))),
+		out: "abc && (def || ghi)",
+	},
+	{
+		x:   or(and(tag("abc"), tag("def")), tag("ghi")),
+		out: "(abc && def) || ghi",
+	},
+}
+
+func TestExprString(t *testing.T) {
+	for i, tt := range exprStringTests {
+		t.Run(fmt.Sprint(i), func(t *testing.T) {
+			s := tt.x.String()
+			if s != tt.out {
+				t.Errorf("String() mismatch:\nhave %s\nwant %s", s, tt.out)
+			}
+		})
+	}
+}
+
+var lexTests = []struct {
+	in  string
+	out string
+}{
+	{"", ""},
+	{"x", "x"},
+	{"x.y", "x.y"},
+	{"x_y", "x_y"},
+	{"αx", "αx"},
+	{"αx²", "αx err: invalid syntax at ²"},
+	{"go1.2", "go1.2"},
+	{"x y", "x y"},
+	{"x!y", "x ! y"},
+	{"&&||!()xy yx ", "&& || ! ( ) xy yx"},
+	{"x~", "x err: invalid syntax at ~"},
+	{"x ~", "x err: invalid syntax at ~"},
+	{"x &", "x err: invalid syntax at &"},
+	{"x &y", "x err: invalid syntax at &"},
+}
+
+func TestLex(t *testing.T) {
+	for i, tt := range lexTests {
+		t.Run(fmt.Sprint(i), func(t *testing.T) {
+			p := &exprParser{s: tt.in}
+			out := ""
+			for {
+				tok, err := lexHelp(p)
+				if tok == "" && err == nil {
+					break
+				}
+				if out != "" {
+					out += " "
+				}
+				if err != nil {
+					out += "err: " + err.Error()
+					break
+				}
+				out += tok
+			}
+			if out != tt.out {
+				t.Errorf("lex(%q):\nhave %s\nwant %s", tt.in, out, tt.out)
+			}
+		})
+	}
+}
+
+func lexHelp(p *exprParser) (tok string, err error) {
+	defer func() {
+		if e := recover(); e != nil {
+			if e, ok := e.(*SyntaxError); ok {
+				err = e
+				return
+			}
+			panic(e)
+		}
+	}()
+
+	p.lex()
+	return p.tok, nil
+}
+
+var parseExprTests = []struct {
+	in string
+	x  Expr
+}{
+	{"x", tag("x")},
+	{"x&&y", and(tag("x"), tag("y"))},
+	{"x||y", or(tag("x"), tag("y"))},
+	{"(x)", tag("x")},
+	{"x||y&&z", or(tag("x"), and(tag("y"), tag("z")))},
+	{"x&&y||z", or(and(tag("x"), tag("y")), tag("z"))},
+	{"x&&(y||z)", and(tag("x"), or(tag("y"), tag("z")))},
+	{"(x||y)&&z", and(or(tag("x"), tag("y")), tag("z"))},
+	{"!(x&&y)", not(and(tag("x"), tag("y")))},
+}
+
+func TestParseExpr(t *testing.T) {
+	for i, tt := range parseExprTests {
+		t.Run(fmt.Sprint(i), func(t *testing.T) {
+			x, err := parseExpr(tt.in)
+			if err != nil {
+				t.Fatal(err)
+			}
+			if x.String() != tt.x.String() {
+				t.Errorf("parseExpr(%q):\nhave %s\nwant %s", tt.in, x, tt.x)
+			}
+		})
+	}
+}
+
+var parseExprErrorTests = []struct {
+	in  string
+	err error
+}{
+	{"x && ", &SyntaxError{Offset: 5, Err: "unexpected end of expression"}},
+	{"x && (", &SyntaxError{Offset: 6, Err: "missing close paren"}},
+	{"x && ||", &SyntaxError{Offset: 5, Err: "unexpected token ||"}},
+	{"x && !", &SyntaxError{Offset: 6, Err: "unexpected end of expression"}},
+	{"x && !!", &SyntaxError{Offset: 6, Err: "double negation not allowed"}},
+	{"x !", &SyntaxError{Offset: 2, Err: "unexpected token !"}},
+	{"x && (y", &SyntaxError{Offset: 5, Err: "missing close paren"}},
+}
+
+func TestParseError(t *testing.T) {
+	for i, tt := range parseExprErrorTests {
+		t.Run(fmt.Sprint(i), func(t *testing.T) {
+			x, err := parseExpr(tt.in)
+			if err == nil {
+				t.Fatalf("parseExpr(%q) = %v, want error", tt.in, x)
+			}
+			if !reflect.DeepEqual(err, tt.err) {
+				t.Fatalf("parseExpr(%q): wrong error:\nhave %#v\nwant %#v", tt.in, err, tt.err)
+			}
+		})
+	}
+}
+
+var exprEvalTests = []struct {
+	in   string
+	ok   bool
+	tags string
+}{
+	{"x", false, "x"},
+	{"x && y", false, "x y"},
+	{"x || y", false, "x y"},
+	{"!x && yes", true, "x yes"},
+	{"yes || y", true, "y yes"},
+}
+
+func TestExprEval(t *testing.T) {
+	for i, tt := range exprEvalTests {
+		t.Run(fmt.Sprint(i), func(t *testing.T) {
+			x, err := parseExpr(tt.in)
+			if err != nil {
+				t.Fatal(err)
+			}
+			tags := make(map[string]bool)
+			wantTags := make(map[string]bool)
+			for _, tag := range strings.Fields(tt.tags) {
+				wantTags[tag] = true
+			}
+			hasTag := func(tag string) bool {
+				tags[tag] = true
+				return tag == "yes"
+			}
+			ok := x.Eval(hasTag)
+			if ok != tt.ok || !reflect.DeepEqual(tags, wantTags) {
+				t.Errorf("Eval(%#q):\nhave ok=%v, tags=%v\nwant ok=%v, tags=%v",
+					tt.in, ok, tags, tt.ok, wantTags)
+			}
+		})
+	}
+}
+
+var parsePlusBuildExprTests = []struct {
+	in string
+	x  Expr
+}{
+	{"x", tag("x")},
+	{"x,y", and(tag("x"), tag("y"))},
+	{"x y", or(tag("x"), tag("y"))},
+	{"x y,z", or(tag("x"), and(tag("y"), tag("z")))},
+	{"x,y z", or(and(tag("x"), tag("y")), tag("z"))},
+	{"x,!y !z", or(and(tag("x"), not(tag("y"))), not(tag("z")))},
+	{"!! x", or(tag("ignore"), tag("x"))},
+	{"!!x", tag("ignore")},
+	{"!x", not(tag("x"))},
+	{"!", tag("ignore")},
+	{"", tag("ignore")},
+}
+
+var constraintTests = []struct {
+	in  string
+	x   Expr
+	err string
+}{
+	{"#wa:build x && y", and(tag("x"), tag("y")), ""},
+	{"#wa:build x && y\n", and(tag("x"), tag("y")), ""},
+	{"#wa:build x && y\n ", nil, "not a build constraint"},
+	{"#wa:build x && y\nmore", nil, "not a build constraint"},
+	{" #wa:build x && y", nil, "not a build constraint"},
+	{"#wa:build\n", nil, "unexpected end of expression"},
+}
+
+func TestParse(t *testing.T) {
+	for i, tt := range constraintTests {
+		t.Run(fmt.Sprint(i), func(t *testing.T) {
+			x, err := Parse(tt.in)
+			if err != nil {
+				if tt.err == "" {
+					t.Errorf("Constraint(%q): unexpected error: %v", tt.in, err)
+				} else if !strings.Contains(err.Error(), tt.err) {
+					t.Errorf("Constraint(%q): error %v, want %v", tt.in, err, tt.err)
+				}
+				return
+			}
+			if tt.err != "" {
+				t.Errorf("Constraint(%q) = %v, want error %v", tt.in, x, tt.err)
+				return
+			}
+			if x.String() != tt.x.String() {
+				t.Errorf("Constraint(%q):\nhave %v\nwant %v", tt.in, x, tt.x)
+			}
+		})
+	}
+}
+
+var plusBuildLinesTests = []struct {
+	in  string
+	out []string
+	err error
+}{
+	{"x", []string{"x"}, nil},
+	{"x && !y", []string{"x,!y"}, nil},
+	{"x || y", []string{"x y"}, nil},
+	{"x && (y || z)", []string{"x", "y z"}, nil},
+	{"!(x && y)", []string{"!x !y"}, nil},
+	{"x || (y && z)", []string{"x y,z"}, nil},
+	{"w && (x || (y && z))", []string{"w", "x y,z"}, nil},
+}