targeted exemption
[ˈtɑːrɡɪtɪd ɪɡˈzɛmpʃən]
nounpl: targeted exemptions
isenção direcionada
1. A selective exclusion or waiver of a requirement, rule, or obligation granted to specific individuals, entities, or circumstances that meet particular criteria
The government granted a targeted exemption to small businesses from the new environmental regulations.
O governo concedeu uma isenção direcionada às pequenas empresas das novas regulamentações ambientais.
2. In legal or regulatory contexts, a carefully defined exception that applies only to a limited group rather than universally
The tax law included a targeted exemption for nonprofit organizations engaged in charitable work.
A lei tributária incluía uma isenção direcionada para organizações sem fins lucrativos envolvidas em trabalho caritativo.
This term is commonly used in both Brazilian and American legal and policy discussions. In Brazil, it often relates to fiscal incentives and regulatory accommodations for specific business sectors or social groups. In the USA, targeted exemptions are frequently debated in tax law, healthcare policy, and environmental regulations as a means to balance compliance with practical considerations for specific populations.
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