federal Religious Freedom Restoration Act, "the profound cultural question of whether a private, profit-making business organized as a corporation can "exercise" religion and, if it can, how far that is protected from government interference." The Court decided that closely held, for-profit corporations have free exercise rights under the RFRA, but its decision was not based on the constitutional protections of the First Amendment. In Locke v. Davey (2004), the Court stated, "[g]iven the historic and substantial state interest at issue, it cannot be concluded that the denial of funding for vocational religious instruction alone is inherently constitutionally suspect", explaining that denying funding a scholarship when it was going to be used for education in theology and when that state's constitution forbids state aid to religious institutions "was not presumptively unconstitutional, because the state was neither criminalizing nor penalizing the study of theology." The Court ruled therefore that a state has a "substantial state interest" in denying funding a scholarship when it was going to be used for education in theology and when that state's constitution forbids state aid to religious institutions. In Trinity Lutheran Church of Columbia, Inc. v. Comer (2017), the Court ruled that denying a generally available public benefit on account of the religious nature of an institution violates the Free Exercise Clause. In Espinoza v. Montana Department of Revenue (2020), the Court ruled that the Free Exercise Clause forbad a state from denying a tax credit on the basis of a Blaine Amendment in that state's constitution, which the Court said is subject to the "strictest scrutiny" and can only survive if it is "narrowly tailored" to promote "interests of the highest order". Citing Lyng v. Northwest Indian Cemetery Protective Association (1988) the Supreme Court decided in the Espinoza follow-up case Carson v. Makin (2022) that the Free Exercise Clause of the First Amendment protects against “indirect coercion or penalties on the free exercise of religion, not just outright prohibitions.” Freedom of speech and of the press The First Amendment broadly protects the rights of free speech and free press. Free speech means the free and public expression of opinions without censorship, interference, or restraint by the government. The term "freedom of speech" embedded in the First Amendment encompasses the decision what to say as well as what not to say. Free press means the right of individuals to express themselves through publication and dissemination of information,