How does the First Amendment’s free-exercise clause treat laws that apply generally and do not single out religion?

Under the First Amendment’s free-exercise clause, the government is prohibited from deliberately persecuting or discriminating against religious practices. However, the clause does not limit generally applicable laws that do not single out religion. Under this standard, religious objections do not grant individuals a constitutional right to avoid compliance with neutral laws, such as those regarding taxes, employment discrimination, or criminal prohibitions.1

While the Supreme Court previously utilized the "Sherbert/Yoder" balancing test to require religious exemptions from such laws, the Court largely rejected this approach in Employment Division v. Smith (1990), holding that the free-exercise clause does not mandate such exemptions.1

In response, Congress enacted the Religious Freedom Restoration Act (RFRA), which restored the balancing test for federal actions. In Burwell v. Hobby Lobby Stores, Inc. (2014), the Court held that under the RFRA, for-profit corporations could be exempted from federal regulations that substantially burden their religious exercise if the government fails to demonstrate that the regulation is the least restrictive means of achieving a compelling interest.12