To something like:
if !line[0] =="#" || line[0] == "p" || line[0] == "puts"
instead of include?. This should be more accurate b/c p could appear in a comment (w/ the word # Example for instance) which would prevent the test from ignoring that line.
There is the case when p could be the first letter in a variable, not using the p method, but that should also be safe to ignore since it's not a hard coded solution.