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

Some tax exemption forms require a driver’s license, Social Security or Federal Tax I.D. number. —Noah Alcala Bach, Fort Worth Star-Telegram, 16 Apr. 2024

In January 2023, members of the Minneapolis city council introduced a bill that would remove Uber and Lyft’s exemption from the city’s $15.57 per hour minimum wage. —Melvin Backman, Quartz, 12 Apr. 2024

In response to controversy, a group of Colorado lawmakers is abandoning a bill that would have required a new state board — which is chartered with setting caps for the cost of medicines — to create exemptions for rare disease drugs. —Ed Silverman, STAT, 12 Apr. 2024

The new fee rule also ensures waivers for low-income and vulnerable populations, and expands exemptions for certain humanitarian benefits. —Andrea Castillo, Los Angeles Times, 8 Apr. 2024

Chip Somodevilla / Getty Images LaRose said Democrats can either move up their nominating convention or get the Ohio state Legislature to create an exemption by May 9 in accordance with state law. —Josh Feldman, NBC News, 7 Apr. 2024

This attack comes as Newsom is fending off criticism over a deal that was worked out that appeared to grant Panera Bread an exemption to the state’s new fast food minimum wage law. —Andrew Sheeler, Sacramento Bee, 3 Apr. 2024

In late January — following the Alaska Airlines incident and under pressure from lawmakers — Boeing withdrew its request for an exemption to current safety regulations linked to a de-icing system on several 737 Max models, including the Max 7. —Lori Aratani, Washington Post, 2 Apr. 2024

Ultra-Orthodox men for generations have received exemptions from military service, which is compulsory for most Jewish men and women. —Melanie Lindman, Wafaa Shurafa, arkansasonline.com, 1 Apr. 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