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The Department plans to issue a direct final rule revising 29 CFR 38.6(f) to ensure consistency with the Supreme Court’s recent decisions, including Carson v. Makin, 142 S. Ct. 1987 (2022). In that case, the Court determined that a state’s nonsectarian requirement for otherwise generally available tuition assistance payments to parents who live in school districts that do not operate a secondary school of their own violates the Free Exercise Clause of the First Amendment. The regulatory amendments will be aimed at ensuring the protection of religious liberty for participants and beneficiaries under the Department’s programs. Pursuant to recent Supreme Court case law, the rule will also amend the undue burden standard applicable to religious accommodations.