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. 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.
Added by Laws 2000, c. 272, § 3, eff. Nov. 1, 2000. Amended by Laws 2021, c. 235, § 1, eff. July 1, 2021.