(a)As used in this section:
(1)"Discriminatory action" means an action taken by the Governor to:
(A)Alter the tax treatment of, or cause any tax, penalty, or payment to be assessed against, or deny, delay, revoke, or otherwise make unavailable an exemption from taxation;
(B)Disallow, deny, or otherwise make unavailable a deduction for state tax purposes of any charitable contribution made to or by a religious organization;
(C)Impose, levy, or assess a monetary fine, fee, civil or criminal penalty, damages award, or injunction; or (D) Withhold, reduce, exclude, terminate, materially alter the terms or conditions of, or otherwise make unavailable or deny any:
(i)State grant, contract, subcontract, cooperative agreement, guarantee, loan, scholarship, or other similar benefit from or to
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(a) As used in this section: (1) "Discriminatory action" means an action taken by the Governor to: (A) Alter the tax treatment of, or cause any tax, penalty, or payment to be assessed against, or deny, delay, revoke, or otherwise make unavailable an exemption from taxation; (B) Disallow, deny, or otherwise make unavailable a deduction for state tax purposes of any charitable contribution made to or by a religious organization; (C) Impose, levy, or assess a monetary fine, fee, civil or criminal penalty, damages award, or injunction; or (D) Withhold, reduce, exclude, terminate, materially alter the terms or conditions of, or otherwise make unavailable or deny any: (i) State grant, contract, subcontract, cooperative agreement, guarantee, loan, scholarship, or other similar benefit from or to a religious organization; (ii) Entitlement or benefit under a state benefit program from or to a religious organization; or (iii) License, certification, accreditation, recognition, or other similar benefit, position, or status from or to a religious organization; (2) "Governor" includes: (A) A state governmental entity or official acting under this subchapter; and (B) A local governmental entity or official acting under this subchapter; (3) "Religious organization" means: (A) A house of worship, including without limitation a church, synagogue, shrine, mosque, or temple; (B) A religious group, corporation, association, educational institution, ministry, order, society, or similar entity, without regard to whether the entity is integrated or affiliated with a house of worship; or (C) An officer, owner, employee, manager, religious leader, clergy, or minister of an entity or organization under this subdivision (a)(3); and (4) "Religious service" means a meeting, gathering, or assembly of two (2) or more persons organized by a religious organization for the purpose of worship, teaching, training, providing educational services, conducting religious rituals, or involving the exercising of the right to practice religion. (b) (1) The Governor shall not prohibit or limit a religious organization from continuing to operate or engage in religious services during a disaster emergency under this subchapter. (2) (A) This section does not prevent the Governor from requiring religious organizations to comply with neutral health, safety, or occupancy requirements issued under state or federal law that are applicable to all organizations and businesses. (B) The Governor shall not enforce a health, safety, or occupancy requirement under subdivision (b)(2)(A) of this section that imposes a substantial burden on a religious organization unless the Governor demonstrates that applying the requirement to the religious organization is essential to further a compelling governmental interest and is the least restrictive means of furthering the compelling governmental interest. (3) The Governor shall not take discriminatory action under this subchapter against a religious organization wholly or partially on the basis that the religious organization: (A) Is religious; (B) Operates or seeks to operate during a disaster emergency under this subchapter; or (C) Engages in the exercising of the right to practice religion protected by the First Amendment to the United States Constitution. (c) (1) A religious organization may assert a violation of this section as a claim against the Governor in a judicial or administrative proceeding or as a defense in a judicial or administrative proceeding. (2) An action under this section may be commenced and relief may be granted in a judicial proceeding without regard to whether the religious organization commencing the action has sought or exhausted all administrative remedies. (3) A religious organization that successfully asserts a claim or defense under this section may recover: (A) Declaratory relief; (B) Injunctive relief to prevent or remedy a violation or the effect of a violation of this section; (C) Compensatory damages for pecuniary and nonpecuniary losses; (D) Reasonable attorney's fees and costs; and (E) Any other appropriate relief. (d) Sovereign, governmental, and qualified immunities to suit and from liability are waived and abolished to the extent allowed under law. (e) This section shall be construed in favor of a broad protection of free exercise of religion. (f) (1) The protection of free exercise of religion afforded under this section is in addition to the protections provided under federal law, state law, the United States Constitution, and the Arkansas Constitution. (2) This section does not preempt or repeal any state or local law that is equally or more protective of free exercise of religion. (3) This section does not narrow the meaning or application of any state or local law protecting the free exercise of religion. (g) (1) This section applies to and in cases of conflict supersedes any statute that infringes upon the free exercise of religion protected by this section, unless a conflicting statute is expressly made exempt from the application of this section. (2) This section applies to and in cases of conflict supersedes any ordinance, rule, regulation, order, opinion, decision, practice, or other exercise of the Governor's authority that infringes upon the free exercise of religion protected under this section. (h) If a provision or application of this section is held to be invalid under law, the remainder and the application of the section is not affected. (i) A religious organization shall bring an action to assert a claim under this section no later than two (2) years after the date the religious organization knew or should have known that a discriminatory action or other violation of this section was taken against the religious organization.