Religious Freedom Restoration Act - Applications and Effects

Applications and Effects

The Religious Freedom Restoration Act holds the federal government responsible for accepting additional obligations to protect religious exercise. In O'Bryan v. Bureau of Prisons it was found that the RFRA governs the actions of federal officers and agencies and that the RFRA can be applied to "internal operations of the federal government."

As of 1996, the year before the RFRA was found unconstitutional as applied to states, 337 cases had cited RFRA in its three year time range. It was also found that Jewish, Muslim, and Native American religions, which make up only three percent of church membership in the U.S., make up 18 percent of the cases involving the free exercise of religion. The Religious Freedom Restoration Act was a cornerstone for tribes challenging the National Forest Service’s plans to permit upgrades to Snow Bowl Ski Resort. Six tribes were involved, including the Navajo, Hopi, Havasupai, and Hualapai. The tribes objected on religious grounds to the plans to use reclaimed water. They felt that this risked infecting the tribal members with “ghost sickness” as the water would be from mortuaries and hospitals. They also felt that the reclaimed water would contaminate the plant life used in ceremonies. In August 2008, the Ninth Circuit Court of Appeals rejected their RFRA claim.

In the case of Adams v. Commissioner, the United States Tax Court rejected the argument of Priscilla M. Lippincott Adams, who was a devout Quaker. She tried to argue that under the Religious Freedom Restoration Act of 1993, she was exempt from federal income taxes. The U.S. Tax Court rejected her argument and ruled that she was not exempt. The Court stated: "...while petitioner's religious beliefs are substantially burdened by payment of taxes that fund military expenditures, the Supreme Court has established that uniform, mandatory participation in the Federal income tax system, irrespective of religious belief, is a compelling governmental interest." In the case of Miller v. Commissioner, the taxpayers objected to the use of social security numbers, arguing that such numbers related to the "mark of the beast" from the Bible. In its decision, the U.S. Court discussed the applicability of the Religious Freedom Restoration Act of 1993, but ruled against the taxpayers.