exempts

Exempts is the third-person singular present tense of the verb exempt. Exempt means to free someone or something from an obligation, liability, duty, or rule. In legal, administrative, and policy contexts, exemptions are provisions that grant such relief, typically through a formal designation in statute, regulation, or policy.

In law, an exemption is a clause or provision that relieves a person or entity from a requirement or liability that would otherwise apply. The phrase "the statute exempts X from Y" is common, and exemptions can apply to individuals, organizations, activities, or goods.

Tax contexts are a major area where exemptions are used. Tax exemptions reduce or eliminate tax liability for eligible subjects. Terms include tax-exempt status for organizations, exemptions from certain taxes, or exemptions of income from taxation. In the United States, personal exemptions were suspended through 2025 by the Tax Cuts and Jobs Act, while exemptions for qualified organizations persist in various forms.

Exemptions also cover civic duties, such as jury service or military service in some jurisdictions, and import or regulatory exemptions for specific goods or activities. The related noun is exemption; the adjective form is tax-exempt or exempt from, and the verb form is exempts.

The concept is widely used in administrative governance to simplify compliance, target relief to specific groups, or avoid undue burden, and it is often subject to limitations, deadlines, and revocation if conditions change.