the implementation of federal bankruptcy law. We and other circuits have held that the RFRA applies retroactively in other contexts. E.g., Hamilton v. Schriro, 74 F.3d 1545, 1549 (8th Cir.1996); Holterman v. Helling, 70 F.3d 1276 (8th Cir.1995) (table); Brown-El v. Harris, 26 F.3d 68, 69 (8th Cir.1994); see also Flores v. City of Boerne, 73 F.3d 1352, 1355 (5th Cir.1996) (city historic preservation ordinance); Droz v. Commissioner, 48 F.3d 1120 (9th Cir.1995) (Social Security taxes), cert. denied, — U.S.-, 116 S.Ct. 698, 133 L.Ed.2d 656 (1996). Bankruptcy courts in other jurisdictions have applied the RFRA retroactively. See, e.g., In re Tessier, 190 B.R. 396, 403 (Bankr.D.Mont.1995) (applying RFRA to protect tithing, but holding RFRA is unconstitutional); In re Newman, 183 B.R. at 251 (<HOLDING>). RFRA On the merits the church argues that
holding first amendment does not protect nonexpressive conduct recognizing drug traffickers will commonly possess firearms to protect their product to protect their drugs to protect their cash to protect their life and even to protect their turf alteration in original internal quotation marks omit ted holding that hate crimes prevention act does not violate rfra holding that the freedom of access to clinic entrances law does not violate rfra because face addresses governmental interests in preventing violence holding rfra does not protect tithing