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A privilege which dispenses with the general rule; for example, clergymen are exempt from serving on juries. Freedom from a duty, liability, or other requirement. Exemptions are generally allowed, not for the benefit of the individual, but for some public advantage. An amount of a taxpayer's income that is not subject to tax.

 - n. The act of exempting; the state of being exempt; freedom from any charge, burden, evil, etc., to which others are subject; immunity; privilege; as, exemption of certain articles from seizure; exemption from military service; exemption from anxiety, suffering, etc. A privilege granted to a debtor which permits him to retain a portion of his property or earnings free from seizure or sale by his creditors under judicial process.

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