First Amendment Religion - free exercise clause
The FEC includes two freedoms: (1) the freedom to believe; and (2) the freedom to act.
Religious Belief --> Absolutely protected and cannot be restricted by law. Gov't cannot deny benefits or impose burdens based on religious belief. (Court may determine sincerity, but not reasonableness of belief)
Religious Conduct --> Not absolutely protected. Laws that intentionally target religious conduct subject to SS. However, neutral laws of general applicability only subject to rational basis test.