exemption

noun

ex·​emp·​tion ig-ˈzem(p)-shən How to pronounce exemption (audio)
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

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
Examples are automatically compiled from online sources to show current usage. Read More Opinions expressed in the examples do not represent those of Merriam-Webster or its editors. Send us feedback.
Religious organizations are not required to pay such taxes, but the state found that the charity's work was too secular in nature to warrant a similar exemption. Brieanna J. Frank, USA Today, 3 June 2025 The budget package narrowly passed by the House last month would extend Trump's 2017 tax cuts, and add new exemptions on workers' tips and overtime, seniors' Social Security and more. Kevin Breuninger, CNBC, 3 June 2025 In April, the Trump administration gave 68 plants — including the NRG plant in the Rice study — a two-year exemption from complying with federal regulations intended to lower mercury emissions, a powerful toxin that can affect the brain. Samantha M. Wender, CBS News, 3 June 2025 The figures released from Regalado’s office capture taxable value, which is a property’s market value minus deductions and exemptions mandated by state law. Douglas Hanks, Miami Herald, 3 June 2025 See All Example Sentences for exemption

Word History

First Known Use

14th century, in the meaning defined at sense 1

Time Traveler
The first known use of exemption was in the 14th century

Browse Nearby Words

Cite this Entry

“Exemption.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/exemption. Accessed 7 Jun. 2025.

Kids Definition

exemption

noun
ex·​emp·​tion ig-ˈzem(p)-shən How to pronounce exemption (audio)
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 How to pronounce exemption (audio)
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

More from Merriam-Webster on exemption

Last Updated: - Updated example sentences
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