Louisiana § RS 13:5234 - Definitions

§ RS 13:5234. Definitions

            In this Part, unless the context otherwise requires:

            (1) "A person" includes an individual and also includes a church, association of churches or other religious order, body or institution which qualifies for exemption from taxation under Section 501(c)(3) or (d) of the Internal Revenue Code of 1986 (Public law 99-514, 26 U.S.C. Section 501).

            (2) "Burden" means that the government, directly or indirectly, does any of the following:

            (a) Constrains or inhibits conduct or expression mandated by a person's sincerely held religious tenet or belief.

            (b) Significantly curtails a person's ability to express adherence to the person's religious faith.

            (c) Denies a person a reasonable opportunity to engage in activities which are fundamental to the person's religion.

            (d) Compels conduct or expression which violates a tenet or belief of a person's religious faith.

            (3) "Compelling state interest" means a government interest of the highest magnitude that cannot otherwise be achieved without burdening a person's right to the free exercise of religion and includes the interest of the state to protect the best interest of a child and the health, safety, and welfare of a child.

            (4) "Demonstrates" means meeting the burdens of going forward with evidence and persuasion.

            (5) "Exercise of religion" means the practice or observance of religion under Article I, Section 8 of the Constitution of Louisiana and the First Amendment of the Constitution of the United States of America and includes the ability to act or refuse to act in a manner substantially motivated by a sincerely-held religious belief, whether or not the exercise is compulsory or a central part or central requirement of the person's religious belief and includes the freedom of worship in churches or other places of worship under Article XII, Section 17 of the Constitution of Louisiana.

            (6) "Government" ,"governmental agency", or "agency" means any of the following:

            (a) Any board, commission, court, department, agency, special district, authority, or other entity of the state.

            (b) Any political subdivision of this state including any parish, municipality, special district, school board, sheriff, public board, institution, department, commission, district, corporation, agency, court, or authority.

            (c) Any other public or governmental body of any kind which is not a state agency.

            (d) Any official or other person acting under color of law.

            Acts 2010, No. 793, §1; Acts 2025, No. 358, §1, eff. June 20, 2025.