Freedom of conscience — which in the context of this bill can be understood to be interchangeable with freedom of religion — is enshrined in the First Amendment. From this, it follows that the government should neither try to decide what religious beliefs are “correct” or attempt to deny tax-exempt status to tax-exempt organizations that take specific public policy positions.
Organizations that deny full human and civil rights to some people, or that oppose settled policy on issues such as race or sexuality, shouldn’t be allowed to maintain their tax-exempt status. The federal government previously held this view when it revoked Bob Jones University’s tax-exempt status over its interracial dating ban, which was upheld by the Supreme Court.