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Some parents say that either exemption can be hard to obtain regardless of state regulations.
The other spouse's exemption can be utilised by reversing the procedure leaving both spouses with reduced tax liabilities.
This exemption can be carried forward for one year only if unused, after which it is wasted.
Now that decision has been taken out of the hands of team doctors; it is the testing administrator who determines if an exemption can be granted.
But the exemption can be traced back to the idea that American family farmers are strictly employing their own children to help out.
While the $1.3 million exemption can be applied to assets given to anyone, the $3 million one is limited to assets given exclusively to a spouse, either outright or in certain kinds of trusts.
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The debate over exemptions can be passionate, particularly when it concerns children.
Exemptions can be made for baby food, medicine and items bought at duty-free shops beyond the security barrier.
"Religious exemptions" can be granted to institutions that employ and serve mainly those of their own religious tradition.
But the agency says existing law would force their green card applications to be denied and has instead placed the cases on hold until special exemptions can be created.
If religious exemptions can be made to work for as vexed a moral issue as abortion, same-sex marriage should be manageable, once reasonable people of good will put their heads together.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com