Eugene has kindly invited me to contribute a series of posts, briefly describing my taxonomy of new variants of the most-favored-nation theory of religious liberty (forthcoming in the Iowa Law Review). I'm particularly pleased by the invitation, because I wrote the piece in conscious emulation of the kind of careful cataloguing of the capillaries of First Amendment doctrine that he does better than, well, anybody.
The First Amendment provides in pertinent part: "Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof." In Employment Division v. Smith (1990), the Court read this provision narrowly, holding that burdens on religion do not in themselves create any presumptive right to exemption from generally applicable laws. However, the Court later explained in Church of Lukumi Babalu Aye v. Hialeah (1993), "the protections of the Free Exercise Clause pertain if the law at issue discriminates against some or all religious beliefs or regulates or prohibits conduct because it is undertaken for religious reasons." Lukumi held that, although religion is entitled to no special privileges, it is protected from discrimination.
Since then, the Court has construed that protection with increasing breadth. It now embraces what has been called the "most-favored-nation" theory (hereinafter MFN), which holds that the denial of a religious exemption is presumptively unconstitutional if the state "treats some comparable secular activities more favorably." That made sense in the context in which it was originally formulated, but the theory has mutated.