; (ii) any branch, department, agency, instrumentality, or official of an entity listed in clause (i); and (iii) any other person acting under color of State law; and (B) for the purpose of sections 5(b) and 6, includes— (i) the United States; (ii) any branch, department, agency, instrumentality, or official of the United States; and (iii) any other person acting under color of Federal law. (6) Program or activity The term program or activity means all of the operations of any entity as described in paragraph (1) or (2) of section 606 of the Civil Rights Act of 1964 ( 42 U.S.C. 2000d–4a ), any part of which is extended Federal financial assistance. (7) Religious exercise (A) In general The term religious exercise includes any exercise of religion, whether or not compelled by, or central to, a system of religious belief. (B) Rule (i) Person In the case of a person, refusing to receive a COVID–19 vaccine on the basis of a sincerely held religious belief shall be considered to be religious exercise of the person. (ii) Entity In the case of an entity, refusing on the basis of a sincerely held religious belief to require that any employee, customer, or other person affiliated with the entity receive a COVID–19 vaccine mandate shall be considered to be religious exercise of the entity. 4. Protection of religious liberty and exercise by exemptions for the COVID–19 vaccine (a) Substantial Burdens (1) General rule No government shall impose or implement a COVID–19 vaccine mandate in a manner that imposes a substantial burden on the religious exercise of a person, including a religious assembly or institution, unless the government demonstrates that imposition of the burden on that person’s, assembly’s, or institution’s religious exercise— (A) is in furtherance of a compelling governmental interest