diff --git a/core/includes/update.inc b/core/includes/update.inc
index fe8034c..bd13dc7 100644
--- a/core/includes/update.inc
+++ b/core/includes/update.inc
@@ -1183,6 +1183,33 @@ function update_variables_to_config($config_name, array $variable_map) {
 }
 
 /**
+ * Updates 7.x variables to state records.
+ *
+ * Provides a generalized method to migrate variables from 7.x to 8.x's
+ * state() system.
+ *
+ * @param array $variable_map
+ *   An associative array that maps old variables names to new state record
+ *   names; e.g.:
+ *   @code
+ *     array('old_variable' => 'extension.new_name')
+ *   @endcode
+ *   This would migrate the value contained in variable name 'old_variable' into
+ *   the state item 'extension.new_name'.
+ *   Non-existing variables and variables with NULL values are omitted.
+ */
+function update_variables_to_state(array $variable_map) {
+  foreach ($variable_map as $variable_name => $state_name) {
+    if (NULL !== $value = update_variable_get($variable_name)) {
+      state()->set($state_name, $value);
+    }
+  }
+
+  // Delete the migrated variables.
+  db_delete('variable')->condition('name', array_keys($variable_map), 'IN')->execute();
+}
+
+/**
  * Helper function to update entities with uuid.
  *
  * @param array $sandbox
diff --git a/core/modules/system/lib/Drupal/system/Tests/Upgrade/StateSystemUpgradePathTest.php b/core/modules/system/lib/Drupal/system/Tests/Upgrade/StateSystemUpgradePathTest.php
new file mode 100644
index 0000000..280faad
--- /dev/null
+++ b/core/modules/system/lib/Drupal/system/Tests/Upgrade/StateSystemUpgradePathTest.php
@@ -0,0 +1,59 @@
+<?php
+
+/**
+ * @file
+ * Definition of Drupal\system\Tests\Upgrade\StateSystemUpgradePathTest.
+ */
+
+namespace Drupal\system\Tests\Upgrade;
+
+/**
+ * Tests upgrade of system variables.
+ */
+class StateSystemUpgradePathTest extends UpgradePathTestBase {
+  public static function getInfo() {
+    return array(
+      'name' => 'State system upgrade test',
+      'description' => 'Tests upgrade of system variables to the state system.',
+      'group' => 'Upgrade path',
+    );
+  }
+
+  public function setUp() {
+    $this->databaseDumpFiles = array(
+      drupal_get_path('module', 'system') . '/tests/upgrade/drupal-7.bare.standard_all.database.php.gz',
+      drupal_get_path('module', 'system') . '/tests/upgrade/drupal-7.state.system.database.php',
+    );
+    parent::setUp();
+  }
+
+  /**
+   * Tests upgrade of system variables to state system.
+   */
+  public function testSystemVariableUpgrade() {
+    $this->assertTrue($this->performUpgrade(), 'The upgrade was completed successfully.');
+
+    $expected_state = array();
+
+    $expected_state['system.install_time'] = array(
+      'value' => 1304208000,
+      'variable_name' => 'install_time',
+    );
+    $expected_state['system.install_task'] = array(
+      'value' => 'done',
+      'variable_name' => 'install_task',
+    );
+    $expected_state['system.path_alias_whitelist'] = array(
+      'value' => array(
+
+      ),
+      'variable_name' => 'path_alias_whitelist',
+    );
+
+    foreach ($expected_state as $name => $data) {
+      $this->assertIdentical(state()->get($name), $data['value']);
+      $deleted = !db_query('SELECT value FROM {variable} WHERE name = :name', array(':name' => $data['variable_name']))->fetchField();
+      $this->assertTrue($deleted, format_string('Variable !name has been deleted.', array('!name' => $data['variable_name'])));
+    }
+  }
+}
diff --git a/core/modules/system/system.install b/core/modules/system/system.install
index a8819c1..4c827e9 100644
--- a/core/modules/system/system.install
+++ b/core/modules/system/system.install
@@ -2132,17 +2132,15 @@ function system_update_8025() {
 }
 
 /**
- * Convert install_task and install_time variables to state api values.
+ * Migrates install_task and install_time variables to State API.
+ *
+ * @ingroup config_upgrade
  */
 function system_update_8026() {
-  $variables = array('system.install_task', 'system.install_time');
-
-  foreach ($variables as $variable) {
-    if ($value = update_variable_get($variable, FALSE)) {
-      state()->set($variable, $value);
-    }
-    update_variable_del($variable);
-  }
+  update_variables_to_state(array(
+    'install_task' => 'system.install_task',
+    'install_time' => 'system.install_time',
+  ));
 }
 
 /**
diff --git a/core/modules/system/tests/upgrade/drupal-7.state.system.database.php b/core/modules/system/tests/upgrade/drupal-7.state.system.database.php
new file mode 100644
index 0000000..54676b9
--- /dev/null
+++ b/core/modules/system/tests/upgrade/drupal-7.state.system.database.php
@@ -0,0 +1,18 @@
+<?php
+
+/**
+ * @file
+ * Database additions for state system upgrade tests.
+ *
+ * This dump only contains data and schema components relevant for system
+ * functionality. The drupal-7.filled.bare.php file is imported before
+ * this dump, so the two form the database structure expected in tests
+ * altogether.
+ */
+
+// Update system settings to known values.
+db_merge('variable')
+  ->key(array('name' => 'install_time'))->fields(array('value' => serialize(1304208000)))
+  ->execute();
+
+// Add non-default system settings.