[6][7] The laws mandate that religious liberty of individuals can only be limited by the "least restrictive means of furthering a compelling government interest".
In 1997, the U.S. Supreme Court in City of Boerne v. Flores held that the Religious Freedom Restoration Act only applies to the federal government but not states and other local municipalities within them.
[10] State RFRA laws require the Sherbert Test, which was set forth by Sherbert v. Verner, and Wisconsin v. Yoder, mandating that strict scrutiny be used when determining whether the Free Exercise Clause of the First Amendment to the United States Constitution, guaranteeing religious freedom, has been violated.
In 2014, the United States Supreme Court handed down a landmark decision in Burwell v. Hobby Lobby Stores, Inc. recognizing a for-profit corporation's claim of religious belief.
The test Congress reinstated through RFRA ... extended free-exercise rights only to individuals and to religious, non-profit organizations.
[22][23][24] Stacey Evans proposed an amendment to change references of "persons" to "individuals", which would have eliminated closely held for-profit corporations from the proposed law, but the amendment was rejected because it would not give protections to closely held corporations to practice religious freedoms granted by the Supreme Court in the Hobby Lobby case.
[22] Some commentators believe that the existence of a state-level RFRA bill in Washington could have affected the outcome of the Arlene's Flowers lawsuit.
[25][26] Politifact reports that "Conservatives in Indiana and elsewhere see the Religious Freedom Restoration Act as a vehicle for fighting back against the legalization of same-sex marriage.
"[27] Despite being of intense interest to religious groups, state RFRAs have never been successfully used to defend discrimination against gay people—and have rarely been used at all.
"[30] The Supreme Court for example stated in Estate of Thornton v. Caldor, Inc. (1985): "The First Amendment ... gives no one the right to insist that, in pursuit of their own interests others must conform their conduct to his own religious necessities.'"
Relying on that statement they point that the U.S. Constitution allows special exemptions for religious actors, but only when they don't work to impose costs on others.
Insisting on "the constitutional importance of avoiding burdenshifting to third parties when considering accommodations for religion" they point out the case of United States v. Lee (1982).
[63] On March 10, 2017, Dennis Daugaard, the governor of South Dakota, signed into law SB 149, which allows taxpayer-funded adoption agencies to deny services under circumstances that conflict with religious beliefs.