This bill aims to protect the use of land and structures for religious purposes, specifically when it comes to residential housing. It prohibits zoning ordinances and local land use regulations from discriminating against land or structures based on their religious use. The bill repeals and reenacts RSA 674:76 to ensure that no zoning ordinance or local land use regulation can prohibit, regulate, or restrict the use of land or structures solely on the grounds of their religious nature.

Furthermore, the bill stipulates that no local land use regulation can impose a substantial burden on religious exercise, including activities by religious assemblies or institutions, unless it serves a compelling governmental interest and is the least restrictive means of achieving that interest. Notably, the construction of housing for the unhoused by a religious organization is explicitly recognized as a form of religious exercise. The act is set to take effect 60 days after its passage. There are no specific insertions or deletions marked in the provided text.