This bill establishes a Religious Freedom Restoration Act in New Hampshire, which aims to protect individuals' rights to exercise their religion without substantial government interference. The legislation stipulates that the government cannot impose a substantial burden on a person's religious exercise unless it can demonstrate that such a burden serves a compelling governmental interest and is the least restrictive means of achieving that interest. The bill also includes provisions for individuals to seek remedies in court if their religious exercise is unlawfully burdened, allowing for the recovery of reasonable attorneys' fees for prevailing parties, except in cases against judicial officers acting within their official capacity.

The bill introduces new legal language by inserting a new chapter, CHAPTER 354-C, into the Revised Statutes Annotated (RSA), which defines key terms such as "demonstrates," "exercise of religion," and "government." It emphasizes that the protections afforded by this act align with the compelling interest test established in the federal Religious Freedom Restoration Act, as referenced in the Supreme Court case City of Boerne v. Flores. Additionally, the bill clarifies that it does not alter the Establishment Clause of the First Amendment, stating that government funding or benefits permissible under that clause do not violate the act. The act is set to take effect 60 days after its passage.