CO HB1066

Prohibits governmental entities from substantially burdening a person's exercise of religion, even when the burden results from a rule of general applicability, unless the entity demonstrates the burden is essential to furthering a compelling governmental interest and is the least restrictive means.

Allows persons whose religious exercise has been burdened by a governmental entity to assert a violation as a claim or defense in any judicial or administrative proceeding and seek declaratory relief or monetary damages.

Permits prevailing parties in enforcement proceedings to recover reasonable costs and attorney fees, except in criminal prosecutions.

Clarifies that granting state moneys, benefits, or exemptions does not constitute a violation of the act, but denying such benefits is not considered "granting."

Imposes sanctions on persons filing frivolous or fraudulent claims, including assessment of the governmental entity's court costs and potential injunction from filing further claims without court leave.