The court also explained that Colorado was not denying funding to religious schools that it provides to secular institutions: No preschool taking state money can refuse to admit children because of the race, religion, sexual orientation, or gender identity of the parents.
Makin (that the government violates the free exercise clause if it denies funds to religious schools that it provides to private secular schools) displaces the rule of Smith only when the government explicitly excludes religious people and institutions.
https://www.scotusblog.com/2026/10/the-supreme-courts-next-major-case-on-the-free-exercise-of-religion/