• Amends the Internal Revenue Code of 1986 to specify that religious beliefs or practices concerning marriage, sexuality, or gender identity shall not be treated as inconsistent with law or public policy for purposes of tax-exempt status determinations
• Specifies that a belief cannot be disqualified as a "religious belief" solely because it is not compelled by or central to a system of religion
• Applies to taxable years beginning after December 31, 2025

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