personal exemption

noun
🔊/ˌpɜːsənl ɪɡˈzempʃn/
🔊/ˌpɜːrsənl ɪɡˈzempʃn/
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  1. (in the US美国) the amount of money you are allowed to earn each year before you have to pay income tax个人免税额. You are allowed one personal exemption for each person that you support financially, including yourself.