Indiana Code Title 10. Public Safety § 10-14-3-12.5

Sec. 12.5. (a) The following definitions apply throughout this section:

(b) Religious organizations provide essential services that are necessary for the health and welfare of the public during a disaster emergency.  Subject to section 12.7 of this chapter, the state and a political subdivision may not impose restrictions on:

that are more restrictive than the restrictions imposed on other businesses and organizations that provide essential services to the public.

(c) This section does not prohibit the state or a political subdivision from requiring a religious organization to comply with a generally applicable health, safety, or occupancy requirement that is neutral towards religious organizations and equally applicable to any organization or business that provides essential services.  However, the state or political subdivision may not enforce any health, safety, or occupancy requirement that imposes a substantial burden on a religious service unless the state or political subdivision demonstrates that applying the burden to the religious service in this particular instance is essential to further a compelling governmental interest and is the least restrictive means of furthering that compelling governmental interest.

(d) A person may assert a violation of this section as a claim against the state or a political subdivision in any judicial or administrative proceeding, or as a defense in any judicial or administrative proceeding, without regard to whether the proceeding is brought by or in the name of the state, political subdivision, or any other party.