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.
Added by Laws 2000, c. 272, § 3, eff. Nov. 1, 2000. Amended by Laws 2021, c. 221, § 1, eff. Nov. 1, 2021.