KABUL, Afghanistan (AP) Despite significant improvements since the hard-line Taliban ruled Afghanistan, religious freedom remains poor, especially for minorities, and Afghans still can't debate religion or question prevailing Islamic orthodoxies without fear of being punished, a U.S. commission said in a new report on Tuesday.

As the country braces for next year's presidential election and the planned withdrawal of most foreign combat troops by the end of 2014, the panel urges the U.S. government and its allies to work harder to promote religious rights in the war-torn nation.

The environment for exercising religious freedom remains "exceedingly poor" for dissenting members of Afghanistan's Sunni Muslim majority and for minorities, such as Shiite Muslims, Hindus, Sikhs and Christians, the U.S. Commission on International Religious Freedom said in its report.

"Individuals who dissent from the prevailing orthodoxy regarding Islamic beliefs and practices are subject to legal actions that violate international standards," according to the commission, which was created in 1998 to review violations of religious freedom internationally and make policy recommendations to the U.S. government.

"The Taliban and other non-state actors continue to target individuals for activity deemed 'un-Islamic,' and the Afghanistan constitution fails explicitly to protect the individual right to freedom of religion or belief."

An Afghan government official disputed the findings.

"The Afghan government is fully committed to ensuring religious freedom for followers of all religions in Afghanistan, something our constitution is very clear about," Janan Mosazai, spokesman for the Afghan foreign ministry, said in an email to The Associated Press. Mosazai said that even though Islam is Afghanistan's official religion, the constitution clearly states that "followers of other faiths shall be free within the bounds of law in the exercise and performance of their religious rituals."

In its 2013 annual report, USCIRF praises that clause of Afghanistan's 2004 constitution, but notes that another part of the charter says these fundamental rights can be superseded by ordinary legislation. This shortcoming is compounded by "a vague, repugnancy clause" that says no law can be contrary to Islam and allows courts to enforce it, the commission says.

In addition, the penal code discriminates against minorities by allowing courts to defer to Shariah, or Islamic law, in cases involving matters such as apostasy and conversion that are not explicitly addressed by the penal code or the constitution, resulting in those charges being punishable by death, the report says.

Because of legal restrictions, "Afghans cannot debate the role and content of religion in law and society, advocate for the rights of women and religious minorities, or question interpretations of Islamic precepts without fear of retribution or being charged with religious "crimes' such as apostasy, blasphemy or insulting Islam," USCIRF says.

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US panel: Afghans need more religious freedom