((a)) ** Substantial burdens**
((1)) ** General rule** No government shall impose or implement a land use regulation in a manner that imposes a substantial burden on the religious exercise of a person, including a religious assembly or institution, unless the government demonstrates that imposition of the burden on that person, assembly, or institution—
((A)) is in furtherance of a compelling governmental interest; and
((B)) is the least restrictive means of furthering that compelling governmental interest.
((2)) ** Scope of application** This subsection applies in any case in which—
((A)) the substantial burden is imposed in a program or activity that receives Federal financial assistance, even if the burden results from a rule of general applicability;
((B)) the substantial burden affects, or removal of that substantial burden would affect, commerce with foreign nations, among the several States, or with Indian tribes, even if the burden results from a rule of general applicability; or
((C)) the substantial burden is imposed in the implementation of a land use regulation or system of land use regulations, under which a government makes, or has in place formal or informal procedures or practices that permit the government to make, individualized assessments of the proposed uses for the property involved.
((b)) ** Discrimination and exclusion**
((1)) ** Equal terms** No government shall impose or implement a land use regulation in a manner that treats a religious assembly or institution on less than equal terms with a nonreligious assembly or institution.
((2)) ** Nondiscrimination** No government shall impose or implement a land use regulation that discriminates against any assembly or institution on the basis of religion or religious denomination.
((3)) ** Exclusions and limits** No government shall impose or implement a land use regulation that—
((A)) totally excludes religious assemblies from a jurisdiction; or
((B)) unreasonably limits religious assemblies, institutions, or structures within a jurisdiction.
