How could std::experimental::source_location be implemented?

C++ Extensions for Library Fundamentals, Version 2 (N4564) introduces the type std::experimental::source_location.

§ 14.1.2 [reflection.src_loc.creation] says:

static constexpr source_location current() noexcept;

Returns: When invoked by a function call (C++14 § 5.2.2) whose postfix-expression is a (possibly parenthesized) id-expression naming current, returns a source_location with an implementation-defined value. The value should be affected by #line (C++14 § 16.4) in the same manner as for __LINE__ and __FILE__. If invoked in some other way, the value returned is unspecified.

Remarks: When a brace-or-equal-initializer is used to initialize a non-static data member, any calls to current should correspond to the location of the constructor or aggregate initialization that initializes the member.

[ Note: When used as a default argument (C++14 § 8.3.6), the value of the source_location will be the location of the call to current at the call site. — end note ]

If I understand correctly, then the feature is intended to be used like this.

#include <experimental/source_location>  // I don't actually have this header
#include <iostream>
#include <string>
#include <utility>

struct my_exception
{

  std::string message {};
  std::experimental::source_location location {};

  my_exception(std::string msg,
               std::experimental::source_location loc = std::experimental::source_location::current()) :
    message {std::move(msg)},
    location {std::move(loc)}
  {
  }

};

int
do_stuff(const int a, const int b)
{
  if (a > b)
    throw my_exception {"a > b"};  // line 25 of file main.cxx
  return b - a;
}

int
main()
{
  try
    {
      std::cout << do_stuff(2, 1) << "\n";
    }
  catch (const my_exception& e)
    {
      std::cerr << e.location.file_name() << ":" << e.location.line() << ": "
                << "error: " << e.message << "\n";
    }
}

Expected output:

main.cxx:25: error: a > b

Without std::experimental::source_location, we might have used a helper macro THROW_WITH_SOURCE_LOCATION that internally makes use of the __FILE__ and __LINE__ macros to initialize the exception object properly.

I was wondering how a library could implement std::experimental::source_location. Unless I'm completely missing the point, doing so is not possible without special compiler support. But what kind of magic compiler features would be needed to make this work? Would it be comparable to the trick deployed for std::initializer_list? Is there any experimental implementation of this feature available to look at? I have checked the SVN sources for GCC but didn't find anything yet.