Look up the Supreme Court decision that allowed IRS to strip Oral Robert’s U of its tax exempt status because it prohibited interracial dating. The decision relied on the fact Congress had passed national laws against racial discrimination.
So now, with a congressional law affirming same sex marriage, the ground is set for lawsuits against the tax exemptions for churches, schools , adoption orgs, etc if they don’t also affirm same Sec marriage.
I think you mean Bob Jones U.
In any case, in 2020, the Supreme Court held in Bostock v. Clayton that sexual orientation fell within Title VII's definition of "sex". So, the same federal laws that were used to wipe out BJU's tax exemption because of a prohibition on interracial dating could already be used to wipe out any tax exemption because of a same-sex marriage prohibition. In other words, that cat was let out of the bag a couple of years ago.
The only difference is the religious exemption issue that has been recognized a few times by the Surprise Court, and actually is in this bill as well. So all that being said, I can't see how this law changes anything.