diff --git a/CHANGELOG.md b/CHANGELOG.md
index 6ab9f7f..f87d6a6 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -1,6 +1,14 @@
+# Change Log
+
+All notable changes to this project will be documented in this file.
+
 ## Unreleased
 
+* Default to the request's `cookies_same_site_protection` setting, brining
+    `ActiveRecordStore` in line with the default behavior of `CookieStore`.
+    [@sharman [#222](https://github.com/rails/activerecord-session_store/pull/222)]
 * Drop Rails 7.0 support.
+    [@sharman [#221](https://github.com/rails/activerecord-session_store/pull/221)]
 
 ## 2.2.0
 
diff --git a/lib/action_dispatch/session/active_record_store.rb b/lib/action_dispatch/session/active_record_store.rb
index 85e4424..3cf3662 100644
--- a/lib/action_dispatch/session/active_record_store.rb
+++ b/lib/action_dispatch/session/active_record_store.rb
@@ -1,5 +1,5 @@
 require "active_support/core_ext/module/attribute_accessors"
-require 'action_dispatch/middleware/session/abstract_store'
+require "action_dispatch/middleware/session/abstract_store"
 
 module ActionDispatch
   module Session
@@ -57,12 +57,14 @@ class ActiveRecordStore < ActionDispatch::Session::AbstractSecureStore
       # ActiveRecord::SessionStore::Session
       class_attribute :session_class
 
-      SESSION_RECORD_KEY = 'rack.session.record'
+      DEFAULT_SAME_SITE = proc { |request| request.cookies_same_site_protection } # :nodoc:
       ENV_SESSION_OPTIONS_KEY = Rack::RACK_SESSION_OPTIONS
+      SESSION_RECORD_KEY = "rack.session.record"
 
       def initialize(app, options = {})
         @secure_session_only = options.delete(:secure_session_only) { false }
-        super(app, options)
+        options[:same_site] = DEFAULT_SAME_SITE unless options.key?(:same_site)
+        super
       end
 
     private
@@ -167,7 +169,6 @@ def self.private_session_id?(session_id)
         # user tried to retrieve a session by a private key?
         session_id =~ /\A\d+::/
       end
-
     end
   end
 end
diff --git a/test/action_controller_test.rb b/test/action_controller_test.rb
index 4988fb0..42bb718 100644
--- a/test/action_controller_test.rb
+++ b/test/action_controller_test.rb
@@ -90,6 +90,31 @@ def test_getting_nil_session_value
     end
   end
 
+  def test_default_same_site_derives_SameSite_from_env
+    with_test_route_set do
+      get "/set_session_value"
+      assert_match %r{SameSite=Lax}i, headers["Set-Cookie"]
+    end
+  end
+
+  def test_explicit_same_site_sets_SameSite
+    session_options(same_site: :strict)
+
+    with_test_route_set do
+      get "/set_session_value"
+      assert_match %r{SameSite=Strict}i, headers["Set-Cookie"]
+    end
+  end
+
+  def test_explicit_nil_same_site_omits_SameSite
+    session_options(same_site: nil)
+
+    with_test_route_set do
+      get "/set_session_value"
+      assert_no_match %r{SameSite=}i, headers["Set-Cookie"]
+    end
+  end
+
   def test_calling_reset_session_twice_does_not_raise_errors
     with_test_route_set do
       get '/call_reset_session', :params => { :twice => "true" }
diff --git a/test/helper.rb b/test/helper.rb
index 4a9ad7c..ac341a4 100644
--- a/test/helper.rb
+++ b/test/helper.rb
@@ -61,6 +61,16 @@ def self.build_app(routes = nil)
 
   private
 
+    # Overwrite `get` to set env hash
+    def get(path, **options)
+      options[:headers] ||= {}
+      options[:headers].tap do |config|
+        config["action_dispatch.cookies_same_site_protection"] ||= ->(_) { :lax }
+      end
+
+      super
+    end
+
     def session_options(options = {})
       (@session_options ||= {key: "_session_id"}).merge!(options)
     end