; and (B) is the least restrictive means of furthering that compelling governmental interest. (2) Scope of application This subsection and subsection (b) apply in any case in which— (A) the substantial burden is imposed by State law, even if the burden results from a rule of general applicability; (B) the substantial burden is imposed in a program or activity that receives Federal financial assistance, even if the burden results from a rule of general applicability; (C) the substantial burden is imposed by an entity that operates a workplace and that is party to or conducts work in connection with a contract or contract-like instrument with any government, even if the burden results from a rule of general applicability; (D) the substantial burden affects, or removal of that substantial burden would affect, commerce with foreign nations, among the several States, or with Indian Tribes, even if the burden results from a rule of general applicability; or (E) the substantial burden is imposed in the implementation of a COVID–19 vaccine mandate, under which the government makes, or has in place formal or informal procedures or practices that permit the government to make, individualized assessments of COVID–19 vaccine exemptions, even if the burden results from a rule of general applicability. (b) Discrimination and exclusion (1) Equal terms No government shall impose or implement a COVID–19 vaccine mandate in a manner that treats a religious exercise (including a condition) on less than equal terms with a nonreligious exercise (including a condition). (2) Nondiscrimination No government shall impose or implement a COVID–19 vaccine mandate that imposes a substantial burden on any person for an exercise on the basis of religion, including a religious denomination. (3) Exclusions and limits No government shall impose or implement a COVID–19 vaccine mandate that— (A) totally excludes religious exemptions