diff --git a/gmon.out b/gmon.out
new file mode 100644
index 000000000..cba10a19b
Binary files /dev/null and b/gmon.out differ
diff --git a/src/ast/rewriter/CMakeLists.txt b/src/ast/rewriter/CMakeLists.txt
index 9d529f9b5..ba7eda277 100644
--- a/src/ast/rewriter/CMakeLists.txt
+++ b/src/ast/rewriter/CMakeLists.txt
@@ -39,6 +39,7 @@ z3_add_component(rewriter
     rewriter.cpp
     seq_axioms.cpp
     seq_eq_solver.cpp
+    seq_subset.cpp
     seq_rewriter.cpp
     seq_skolem.cpp
     th_rewriter.cpp
diff --git a/src/ast/rewriter/seq_rewriter.cpp b/src/ast/rewriter/seq_rewriter.cpp
index 4453c94a7..26455e2f1 100644
--- a/src/ast/rewriter/seq_rewriter.cpp
+++ b/src/ast/rewriter/seq_rewriter.cpp
@@ -4587,51 +4587,7 @@ bool seq_rewriter::are_complements(expr* r1, expr* r2) const {
  * basic subset checker.
  */
 bool seq_rewriter::is_subset(expr* r1, expr* r2) const {
-    // return false;
-    expr* ra1 = nullptr, *ra2 = nullptr, *ra3 = nullptr;
-    expr* rb1 = nullptr, *rb2 = nullptr, *rb3 = nullptr;
-    unsigned la, ua, lb, ub;
-    if (re().is_complement(r1, ra1) && 
-        re().is_complement(r2, rb1)) {
-        return is_subset(rb1, ra1);
-    }
-    auto is_concat = [&](expr* r, expr*& a, expr*& b, expr*& c) {
-        return re().is_concat(r, a, b) && re().is_concat(b, b, c);
-    };
-    while (true) {
-        if (r1 == r2)
-            return true;
-        if (re().is_full_seq(r2))
-            return true;
-        if (re().is_dot_plus(r2) && re().get_info(r1).nullable == l_false)
-            return true;
-        if (is_concat(r1, ra1, ra2, ra3) &&
-            is_concat(r2, rb1, rb2, rb3) && ra1 == rb1 && ra2 == rb2) {
-            r1 = ra3;
-            r2 = rb3;
-            continue;
-        }
-        if (re().is_concat(r1, ra1, ra2) && 
-            re().is_concat(r2, rb1, rb2) && re().is_full_seq(rb1)) {
-            r1 = ra2;
-            continue;
-        }
-        // r1=ra3{la,ua}ra2, r2=rb3{lb,ub}rb2, ra3=rb3, lb<=la, ua<=ub
-        if (re().is_concat(r1, ra1, ra2) && re().is_loop(ra1, ra3, la, ua) &&
-            re().is_concat(r2, rb1, rb2) && re().is_loop(rb1, rb3, lb, ub) &&
-            ra3 == rb3 && lb <= la && ua <= ub) {
-            r1 = ra2;
-            r2 = rb2;
-            continue;
-        }
-        // ra1=ra3{la,ua}, r2=rb3{lb,ub}, ra3=rb3, lb<=la, ua<=ub
-        if (re().is_loop(r1, ra3, la, ua) &&
-            re().is_loop(r2, rb3, lb, ub) &&
-            ra3 == rb3 && lb <= la && ua <= ub) {
-            return true;
-        }
-        return false;
-    }
+    return m_subset.is_subset(r1, r2);
 }
 
 br_status seq_rewriter::mk_re_union0(expr* a, expr* b, expr_ref& result) {
@@ -6163,4 +6119,3 @@ bool seq_rewriter::get_bounds(expr* e, unsigned& low, unsigned& high) {
     }
     return low <= high;
 }
-
diff --git a/src/ast/rewriter/seq_rewriter.h b/src/ast/rewriter/seq_rewriter.h
index 583720911..4ebd770a7 100644
--- a/src/ast/rewriter/seq_rewriter.h
+++ b/src/ast/rewriter/seq_rewriter.h
@@ -23,6 +23,7 @@ Notes:
 #include "ast/arith_decl_plugin.h"
 #include "ast/rewriter/rewriter_types.h"
 #include "ast/rewriter/bool_rewriter.h"
+#include "ast/rewriter/seq_subset.h"
 #include "util/params.h"
 #include "util/lbool.h"
 #include "util/sign.h"
@@ -128,6 +129,7 @@ class seq_rewriter {
     };
 
     seq_util       m_util;
+    seq_subset     m_subset;
     arith_util     m_autil;
     bool_rewriter  m_br;
     // re2automaton   m_re2aut;
@@ -340,7 +342,7 @@ class seq_rewriter {
 
 public:
     seq_rewriter(ast_manager & m, params_ref const & p = params_ref()):
-        m_util(m), m_autil(m), m_br(m, p), // m_re2aut(m), 
+        m_util(m), m_subset(m_util.re), m_autil(m), m_br(m, p), // m_re2aut(m), 
         m_op_cache(m), m_es(m), 
         m_lhs(m), m_rhs(m), m_coalesce_chars(true) {
     }
@@ -424,4 +426,3 @@ public:
     */
     lbool some_string_in_re(expr* r, zstring& s);
 };
-
diff --git a/src/ast/rewriter/seq_subset.cpp b/src/ast/rewriter/seq_subset.cpp
new file mode 100644
index 000000000..2fc4d1f71
--- /dev/null
+++ b/src/ast/rewriter/seq_subset.cpp
@@ -0,0 +1,146 @@
+/*++
+Copyright (c) 2026 Microsoft Corporation
+
+Module Name:
+
+    seq_subset.cpp
+
+Abstract:
+
+    Heuristic regular-expression subset checks used by seq_rewriter.
+
+Author:
+
+    Nikolaj Bjorner (nbjorner) 2026-6-8
+
+--*/
+
+#include "ast/rewriter/seq_subset.h"
+
+bool seq_subset::is_subset_rec(expr* a, expr* b, unsigned depth) const {
+    while (true) {
+        
+        if (a == b)
+            return true;
+        if (m_re.is_empty(a))
+            return true;
+        if (m_re.is_full_seq(b))
+            return true;
+        if (m_re.is_epsilon(a) && m_re.get_info(b).nullable == l_true)
+            return true;
+
+        if (depth >= m_max_depth)
+            return false;        
+
+        expr* a1 = nullptr, * a2 = nullptr, * b1 = nullptr, * b2 = nullptr;
+        unsigned la, ua, lb, ub;
+
+        // a ⊆ .+ iff a is non-nullable
+        if (m_re.is_dot_plus(b) && m_re.get_info(a).nullable == l_false)
+            return true;
+
+        // a ⊆ a*
+        if (m_re.is_star(b, b1) && is_subset_rec(a, b1, depth))
+            return true;
+
+        // e ⊆ a*
+        if (m_re.is_epsilon(a) && m_re.is_star(b, b1))
+            return true;
+
+        // R ⊆ R*
+        if (m_re.is_star(b, b1) && is_subset_rec(a, b1, depth + 1))
+            return true;
+
+        // R1* ⊆ R2* if R1 ⊆ R2
+        if (m_re.is_star(a, a1) && m_re.is_star(b, b1) && is_subset_rec(a1, b1, depth + 1))
+            return true;
+
+        // R1+ ⊆ R2+ if R1 ⊆ R2
+        if (m_re.is_plus(a, a1) && m_re.is_plus(b, b1) && is_subset_rec(a1, b1, depth))
+            return true;
+
+        // R ⊆ R+
+        if (m_re.is_plus(b, b1) && is_subset_rec(a, b1, depth))
+            return true;
+
+        // R+ ⊆ R*
+        if (m_re.is_plus(a, a1) && m_re.is_star(b, b1) && is_subset_rec(a1, b1, depth + 1))
+            return true;
+
+        // range containment
+        if (m_re.is_range(a, la, ua) && m_re.is_range(b, lb, ub) && lb <= la && ua <= ub)
+            return true;
+
+        // to_re(s) ⊆ range
+        if (m_re.is_to_re(a, a1) && m_re.is_range(b, lb, ub) && is_app(a1)) {
+            func_decl* f = to_app(a1)->get_decl();
+            if (f->get_decl_kind() == OP_STRING_CONST && f->get_num_parameters() == 1) {
+                zstring const& s = f->get_parameter(0).get_zstring();
+                if (s.length() == 1 && lb <= s[0] && s[0] <= ub)
+                    return true;
+            }
+        }
+
+        // a ⊆ b1 ∪ b2 if a ⊆ b1 or a ⊆ b2
+        if (m_re.is_union(b, b1, b2) && (is_subset_rec(a, b1, depth + 1) || is_subset_rec(a, b2, depth + 1)))
+            return true;
+
+        // a1 ∪ a2 ⊆ b if a1 ⊆ b and a2 ⊆ b
+        if (m_re.is_union(a, a1, a2) && is_subset_rec(a1, b, depth + 1) && is_subset_rec(a2, b, depth + 1))
+            return true;
+
+        // a1 ∩ a2 ⊆ b if a1 ⊆ b or a2 ⊆ b
+        if (m_re.is_intersection(a, a1, a2) && (is_subset_rec(a1, b, depth + 1) || is_subset_rec(a2, b, depth + 1)))
+            return true;
+
+        // a ⊆ b1 ∩ b2 if a ⊆ b1 and a ⊆ b2
+        if (m_re.is_intersection(b, b1, b2) && is_subset_rec(a, b1, depth + 1) && is_subset_rec(a, b2, depth + 1))
+            return true;
+
+        // R{la,ua} ⊆  R'{lb,ub} if  R ⊆ R', lb<=la, ua<=ub
+        if (m_re.is_loop(a, a1, la, ua) &&
+            m_re.is_loop(b, b1, lb, ub) &&
+            lb <= la && ua <= ub && is_subset_rec(a1, b1, depth + 1)) {
+            return true;
+        }
+
+        // a1 \ a2 ⊆ b if a1 ⊆ b
+        if (m_re.is_diff(a, a1, a2) && is_subset_rec(a1, b, depth + 1))
+            return true;
+
+        // R ⊆ Σ*·R' if R ⊆ R'
+        if (m_re.is_concat(b, b1, b2) && m_re.is_full_seq(b1) && is_subset_rec(a, b2, depth))
+            return true;
+
+        // R ⊆ R'·Σ* if R ⊆ R'
+        if (m_re.is_concat(b, b1, b2) && m_re.is_full_seq(b2) && is_subset_rec(a, b1, depth))
+            return true;
+
+        // star absorption: R·R* ⊆ R*, R*·R ⊆ R*
+        bool const is_concat_star = m_re.is_concat(a, a1, a2) && m_re.is_star(b, b1);
+        if (is_concat_star &&
+            is_subset_rec(a1, b1, depth + 1) && is_subset_rec(a2, b, depth + 1))
+            return true;
+        if (is_concat_star &&
+            is_subset_rec(a2, b1, depth + 1) && is_subset_rec(a1, b, depth + 1))
+            return true;
+
+        // concat monotonicity:
+        // tail-recursive on second arguments (without increasing depth bound).
+        if (m_re.is_concat(a, a1, a2) && m_re.is_concat(b, b1, b2) && is_subset_rec(a1, b1, depth + 1)) {
+            a = a2;
+            b = b2;
+            continue;
+        }
+
+        // complement: ~a ⊆ ~b if b ⊆ a
+        if (m_re.is_complement(a, a1) && m_re.is_complement(b, b1))
+            return is_subset_rec(b1, a1, depth + 1);
+
+        return false;
+    }
+}
+
+bool seq_subset::is_subset(expr* a, expr* b) const {
+    return is_subset_rec(a, b, 0);
+}
diff --git a/src/ast/rewriter/seq_subset.h b/src/ast/rewriter/seq_subset.h
new file mode 100644
index 000000000..7329c898e
--- /dev/null
+++ b/src/ast/rewriter/seq_subset.h
@@ -0,0 +1,30 @@
+/*++
+Copyright (c) 2026 Microsoft Corporation
+
+Module Name:
+
+    seq_subset.h
+
+Abstract:
+
+    Heuristic regular-expression subset checks used by seq_rewriter.
+
+Author:
+
+    Nikolaj Bjorner (nbjorner) 2026-6-8
+
+--*/
+#pragma once
+
+#include "ast/seq_decl_plugin.h"
+
+class seq_subset {
+    seq_util::rex& m_re;
+    static constexpr unsigned m_max_depth = 3;
+
+    bool is_subset_rec(expr* a, expr* b, unsigned depth) const;
+
+public:
+    explicit seq_subset(seq_util::rex& re) : m_re(re) {}
+    bool is_subset(expr* a, expr* b) const;
+};