NC S550

Establishes the North Carolina Religious Freedom Restoration Act, which prohibits state action from burdening a person's exercise of religion unless the burden is essential to further a compelling governmental interest and is the least restrictive means of doing so.

Defines "burden" to include any action that constrains, inhibits, curtails, or denies religious exercise, including withholding benefits, assessing penalties, or excluding individuals from governmental programs or facilities.

Allows individuals whose religious exercise has been burdened or is likely to be burdened to assert a claim or defense in judicial proceedings against the state or its political subdivisions, with remedies including injunctions, declaratory relief, compensatory damages, and attorney fees.

Clarifies that the act does not authorize the state to burden religious beliefs and does not affect constitutional prohibitions on laws establishing religion under the First Amendment or North Carolina Constitution Article I, Section 13.

Takes effect upon becoming law and applies to all cases not yet subject to final judgment in trial court.