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 they believe their religious exercise has been unlawfully burdened.

Key insertions in the bill include the definitions of terms such as "demonstrates," "exercise of religion," and "government," as well as the establishment of a new chapter (354-C) dedicated to the Religious Freedom Restoration Act. Additionally, the bill outlines the process for individuals to assert claims in court and specifies that prevailing parties may be awarded reasonable attorneys' fees, with certain exceptions for judicial officers. The bill clarifies that it does not affect the Establishment Clause of the First Amendment, allowing for government funding and benefits as long as they comply with constitutional provisions. The act is set to take effect 60 days after its passage.