(a) State action shall not substantially burden a person's right to the exercise of religion, even if the burden results from a rule of general applicability, unless it is demonstrated that applying the burden to that person's exercise of religion in that particular instance is:

(i) Essential to further a compelling governmental interest; and

(ii) The least restrictive means of furthering that compelling governmental interest.

(b) This act shall apply to all state and local laws, ordinances, rules, regulations and policies, and their implementation, whether statutory or otherwise and whether adopted before, on or after the effective date of this act.