skip_action_callback_test.rb

rails_version = ENV['R4'] ? '4.2.8' : '5.0.2'

def bundle_install(version)
  gemfile = "./Gemfile-#{version}"
  ENV.update('BUNDLE_GEMFILE' => gemfile)
  unless File.exists?(gemfile)
    File.write(gemfile, <<~GEMFILE)
      source 'http://rubygems.org'
      gem 'rails', "#{version}"
    GEMFILE
    system 'bundle install --path=vendor/bundle'
  end
end

bundle_install(rails_version)

require 'bundler/setup'
require 'action_controller/railtie'

class TestApp < Rails::Application
  config.root = File.dirname(__FILE__)
  config.session_store :cookie_store, key: 'cookie_store_key'
  secrets.secret_token    = 'secret_token'
  secrets.secret_key_base = 'secret_key_base'

  config.logger = Logger.new($stdout)
  Rails.logger  = config.logger

  routes.draw do
    get '/' => 'test#index'
  end
end

class TestController < ActionController::Base
  include Rails.application.routes.url_helpers

  ActiveSupport::Deprecation.silence do
    before_filter :test_exception

    skip_filter :test_exception, if: :test_condition?
  end

  def test_condition?
    false
  end

  def test_exception
    raise
  end

  def index
    render plain: 'Home'
  end
end

require 'minitest/autorun'
require 'rack/test'

class BugTest < Minitest::Test
  include Rack::Test::Methods

  def test_returns_success
    get '/'
    assert last_response.server_error?
  end

  private
    def app
      Rails.application
    end
end

If we use skip_action_callback, we will get the same result.