How can we add same_site attribute on rails 4 application?

I have rails 4 application and I see now crome is expected to not supporting cookies without same_site attribute.

My application is iframe-based and I have tried to add

response.headers['Set-Cookie'] = 'Secure;SameSite=None'

in ApplicationController < ActionController::Base class on before action filter but it not working sill my session object not set to same_site attribute

can someone help me how we can set the same_site attribute without upgrade my rails version.