exemption

noun

ex·​emp·​tion ig-ˈzem(p)-shən 

1

: the act of exempting or state of being exempt : immunity

2

: one that exempts or is exempted

especially : a source or amount of income exempted from taxation

Synonyms

• immunity
• impunity

Examples of exemption in a Sentence

They were granted exemptions from military service.

You can claim a tax exemption for each of your dependents.

Recent Examples on the Web

The show does not fall under the news exemptions for the FCC’s equal time rule. —Ted Johnson, Deadline, 3 Nov. 2024

The university's legal team, represented by Liberty Counsel, filed a motion earlier this month seeking dismissal of the lawsuit, counter-citing a religious exemption under the Civil Rights Act. —Nina Turner, Newsweek, 31 Oct. 2024

Mata has lived in her two-bedroom Echo Park apartment for 35 years and her landlord is trying for the third time to evict her under the substantial remodel exemption. —Paloma Esquivel, Los Angeles Times, 30 Oct. 2024

In states like Rhode Island, which has a generous $12,000 motor-vehicle exemption, the risk of losing what might be your only way to commute to work is low. —Michael Waters, The Atlantic, 30 Oct. 2024

Word History

First Known Use

14th century, in the meaning defined at sense 1

Kids Definition

exemption

noun

ex·​emp·​tion ig-ˈzem(p)-shən 

1

: the act of exempting : the state of being exempt

2

: something that is exempted

Legal Definition

exemption

noun

ex·​emp·​tion ig-ˈzemp-shən 

1

: the act of exempting or state of being exempt

2

: one that exempts or is exempted: as

a

: an amount of income exempted from taxation that may be deducted from adjusted gross income under the tax laws see also Internal Revenue Code compare deduction, exclusion, tax credit

— dependency exemption \ də-​ˈpen-​dən-​sē-​ \

: an exemption that is allowed for each dependent who qualifies under the tax laws (as sections 151 and 152 of the Internal Revenue Code)

Note: Under the federal income tax laws, the dependency exemption is allowed for each dependent whose gross income is less than the exemption or who is a child of the taxpayer and is under 19 or a student under 24.

— personal exemption

: an exemption that is allowed for the taxpayer or for the taxpayer and spouse if filing a joint return

b

: the right created by federal and state laws to exempt specified types of property from a bankruptcy estate

precludes the debtor from using the exemptions in the Bankruptcy Code

also : a type of property that may be claimed as exempt see also Bankruptcy Code

c

: homestead exemption