exempt vs excused

exempt and excused both are adjectives.

Word	Noun	Adjective	Verb	Adverb
exempt	No	Yes	Yes	No
excused	No	Yes	No	No

exempt (adjective)	excused (adjective)
(of persons) freed from or not subject to an obligation or liability (as e.g. taxes) to which others or other things are subject	granted exemption
(of goods or funds) not subject to taxation

exempt (verb)	excused (verb)
grant exemption or release to
grant relief or an exemption from a rule or requirement to