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 of exemption

• immunity
• protection

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

Few farms are affected by the tax, which already included some exemptions for agriculture. — Jack Harvel, Kansas City Star, 2 Nov. 2026

In 2008, voters approved an additional $25,000 homestead exemption, a substantial increase at the time that sparked concerns among local governments about the impact on their budgets and essential services. — Chuck Bonfiglio, The Orlando Sentinel, 1 Nov. 2026

The trail’s California Environmental Quality Act exemption has angered an array of people. — Pedro Moura, Los Angeles Times, 1 Nov. 2026

Qualified homeowners currently have a $25,000 property tax exemption, as well as another for $25,000 that doesn't apply to school property taxes. — Michelle Fox, CNBC, 1 Nov. 2026

Word History

Etymology

Middle English exempcioun, borrowed from Anglo-French & Latin; Anglo-French, borrowed from Latin exemptiōn-, exemptiō "taking out, removal," from eximere "to take out, remove, set free, obtain immunity for" + -tiōn-, -tiō, suffix of verbal action — more at exempt entry 1

First Known Use

14th century, in the meaning defined at sense 1

Rhymes for exemption

• preemption
• redemption
• emption

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