The act of granting someone or something freedom from a duty, requirement, or obligation.
Present participle of exempt, from Latin eximere (to take out or remove). The word entered Old English through Old French and Latin, originally used in legal and ecclesiastical contexts.
Tax exemptions are so common we forget how radical they are—they literally declare that normal rules don't apply. Laws themselves contain built-in exceptions, showing how reality always requires special cases.
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