From a French perspective, the relationship between the state and religion in the United States may seem paradoxical. On the one hand, the American nation was the first one to have established, by constitutional means, a separation between religious bodies and the political realm. On the other hand, religious and political spheres in the US still seem to overlap to some extent. While French approaches tend to regard US laïcité as uncertain and incomplete, this article discusses whether laïcité is in the US incomplete or aware of tensions to be lessened among religious, political and social forces. I focus on legal regulation and consider the notion of accommodation as a particular form of legal laïcité.