A. Except as provided in subsection B of this section, no governmental entity shall substantially burden a person’s free exercise of religion even if the burden results from a rule of general applicability.

B. No governmental entity shall substantially burden a person’s free exercise of religion unless it demonstrates that application of the burden to the person is:

1. Essential to further a compelling governmental interest; and

2. The least restrictive means of furthering that compelling governmental interest.

C. Any order or rule issued by any governmental entity pursuant to an emergency that requires closure of any place of worship entitled to the religious exemption found in Section 501(c)(3) of Title 26 of the United States Code shall be considered a substantial burden even if the order or rule is one of general applicability.

D. No governmental entity as defined pursuant to Section 252 of this title shall declare or deem a religious institution and any activity directly related to the institution’s discharge of its mission and purpose to be nonessential. No religious institution shall be subject to a closure or restriction for the purposes of health or security that is greater than that imposed upon any private entity facing the same or similar health or security conditions.

E. It shall be deemed a substantial burden to exclude any person or entity from participation in or receipt of governmental funds, benefits, programs, or exemptions based solely on the religious character or affiliation of the person or entity.

Historical Data

Laws 2000, SB 1162, c. 272, § 3, eff. November 1, 2000; Amended by Laws 2021, SB 368, c. 235, § 1, emerg. eff. July 1, 2021 (superseded document available); Amended by Laws 2021, HB 2648, c. 221, § 1, eff. November 1, 2021 (superseded document available); Amendment by Laws 2021, SB 368, c. 235, § 1, emerg. eff. July 1, 2021, amended by Laws 2023, SB 404, c. 189, § 1, eff. November 1, 2023 (superseded document available); Amendment by Laws 2023, SB 404, c. 189, § 1, eff. November 1, 2023, amended by Laws 2024, SB 2038, c. 452, § 113, emerg. eff. June 14, 2024 (superseded document available); Amendment by laws 2021, HB 2648, c. 221, § 1, eff. November 1, 2021,  repealed by Laws 2024, SB 2038, c. 452, § 114, emerg. eff. June 14, 2024.