(a) In general Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (s) Determination of religious purpose For purposes of this section— (1) a religious belief or practice concerning marriage, sexuality, or gender identity shall not be treated as being inconsistent with law or public policy, and (2) a belief shall not fail to be treated as a religious belief merely because such belief is not compelled by or central to a system of religion.. (b) Effective date The amendments amendment made by this section shall apply to taxable years beginning after December 31, 2025.