An agency or a political subdivision of the state may not take discriminatory action against a religious organization wholly or partially on the basis that the organization is religious, operates or seeks to operate during an emergency or disaster, or engages in the exercise of religion as protected under the first amendment to the United States constitution. Discriminatory action means to:
(1) alter in any way the tax treatment of a religious organization or cause any tax, fine, civil or criminal penalty, payment, damages award, or injunction to be assessed against a religious organization;
(2) deny, delay, revoke, or otherwise make unavailable an exemption from taxation for a religious organization; or
(3) withhold, reduce, exclude, terminate, materially alter the terms or conditions of, or otherwise make unavailable or deny any grant, contract, scholarship, license, accreditation, certification, entitlement, or other benefit under any government program.