— exemptive , adj.
/ig zemp"sheuhn/ , n.
1. the circumstances of a taxpayer, as age or number of dependents, that allow him or her to make certain deductions from taxable income.
2. the act of exempting.
3. the state of being exempted; immunity.
[ 1400-50; late ME exemption- (s. of exemptio ) removal. See EXEMPT, -ION ]
Syn. 3. exception. EXEMPTION, IMMUNITY, IMPUNITY imply special privilege or freedom from imposed requirements. EXEMPTION implies release or privileged freedom from some duty, tax, etc.: exemption from military service. IMMUNITY implies freedom from a penalty or from some liability, esp. one that is disagreeable or threatening: immunity from disease. IMPUNITY (limited mainly to the fixed expression with impunity ) primarily suggests freedom from punishment: The police force was so inadequate that crimes could be committed with impunity.
Ant. 3. liability.