1. (a) Except as provided in subsection (b), a governmental entity may not substantially burden a person's exercise of religion, even if the burden results from a rule of general applicability.

2. (b) A governmental entity may substantially burden a person's exercise of religion only if the governmental entity demonstrates that application of the burden to the person:

   1. (1) is in furtherance of a compelling governmental interest; and
   2. (2) is the least restrictive means of furthering that compelling governmental interest.

As added by P.L.3-2015, SEC.1.