NC H348

Enacts the North Carolina Religious Freedom Restoration Act, establishing that state action cannot burden a person's exercise of religion unless it furthers a compelling governmental interest through the least restrictive means.

Defines key terms including "burden" (constraining or denying religious exercise), "exercise of religion" (practice or observance including acting in accordance with sincerely held religious beliefs), and "state action" (implementation of laws, ordinances, rules, and regulations by state or local government).

Allows persons whose religious exercise has been burdened or is likely to be burdened to assert a violation as a claim or defense in court proceedings and obtain relief including injunctions, declaratory relief, compensatory damages, and attorney fees.

Clarifies that the act does not authorize the state to burden religious beliefs, does not affect First Amendment or North Carolina Constitution provisions regarding establishment of religion, and permits government funding or exemptions that comply with constitutional requirements.

Becomes effective upon enactment and applies to all cases and actions where trial courts have not yet entered final judgment.