- 3 -
indirectly, in military activities. Because Federal income taxes
fund military activities, petitioner believes that her faith
prohibits her from paying such taxes.
Petitioner contends that, pursuant to the Religious Freedom
Restoration Act of 1993 (RFRA), Pub. L. 103-141, sec. 2, 107
Stat. 1488, 42 U.S.C. sec. 2000bb to 2000bb-4 (1994), she is
exempt from Federal income taxes. RFRA was enacted in response
to Employment Div., Dept. of Human Resources v. Smith, 494 U.S.
872 (1990). In Smith, the Supreme Court held that neutral,
generally applicable laws may be applied to religious practices
even when not supported by a compelling governmental interest.
Before Smith, the Government had to demonstrate that the
application of such laws to religious practices was "essential to
accomplish an overriding governmental interest," or represented
"the least restrictive means of achieving some compelling state
interest". Employment Div., Dept. of Human Resources v. Smith,
supra at 899 (O'Connor, J., concurring in judgment). In City of
Boerne v. Flores, 521 U.S. ___, 117 S. Ct. 2157 (1997), the
Supreme Court held that RFRA was unconstitutional as applied to
State and local governments. The Court, however, has not
determined, and the parties do not contend, that RFRA is
unconstitutional as applied to Federal law.
RFRA restores the compelling interest test by prohibiting
the Government from imposing a substantial burden on the free
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011