exempt from (something)
1. verb To allow or permit oneself or someone to not do something. In this usage, a noun or pronoun is used between "exempt" and "from." It's very convenient that the mayor exempts his relatives from these taxes, while the rest of us have to pay.
2. adjective Allowed or permitted to not do something. It's very convenient that the mayor's relatives are exempt from these taxes, while the rest of us have to pay.
exempt someone from something
to release someone from the obligation to do something; to allow a person not to be affected by a rule or law. I cannot exempt anyone from this rule. The members of Congress exempted themselves from the wage freeze.